供应链数字化转型下华为公司财务绩效研究

LZUFE-KMS > 会计学院

作者	边羽茜
姓名汉语拼音	bianyuxi
学号	2021000008099
培养单位	兰州财经大学
电话	19916329209
电子邮件	244262598@qq.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	沈萍
第一导师姓名汉语拼音	shenping
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	惠全红
第二导师姓名汉语拼音	xiquanhong
第二导师单位	大华会计师事务所甘肃分所
第二导师职称	高级会计师
题名	供应链数字化转型下华为公司财务绩效研究
英文题名	Research on Huawei's Financial Performance under the Digital Transformation of Supply Chain
关键词	供应链数字化转型财务绩效华为公司
外文关键词	Digital transformation of the supply chain ; Financial performance ; Huawei
摘要	随着人工智能、大数据、区块链等新一代信息技术的不断发展以及第四次工业革命的来临，数字技术正不断渗透到经济社会的方方面面，越来越多的企业借助新兴技术的力量，致力于实现数字化转型，从而重新塑造其业务生态和产品生产过程。近些年来受到全球经济局势、市场激烈竞争与客户需求增加等因素的影响，传统供应链管理效率低下常常面临供需不匹配、库存积压、运行成本高等问题，影响了企业的生产制造。在此背景下，通过数字技术对供应链进行转型升级，以此来提高生产效率和降低成本成为很多企业的选择。华为公司作为我国通信与终端制造方面的龙头企业，分析和探讨其供应链数字化转型对同行业企业有着重要的模范借鉴作用。故本文梳理了供应链数字化转型与财务绩效的国内外相关研究文献，对现有的理论成果进行了整理与分析。在此基础上，本文选取了动态能力理论、供应链管理理论和价值链理论作为研究的理论基础，运用案例研究法分析华为公司供应链数字化转型的动因和转型过程，并进一步总结出在采购、生产和销售环节的供应链数字化转型对于财务绩效的影响路径。分析华为公司在供应链数字化转型下的财务绩效变化，以期为我国企业供应链数字化转型提供参考和借鉴。研究发现：第一，华为公司在供应链数字化转型下的财务绩效有一定的提升；第二，通过供应链数字化赋能企业全流程有效提高企业竞争力。本文对华为公司在供应链数字化转型背景下的财务绩效所进行的研究，也启示其它通信制造企业要抓住数字机遇，进行系统性研发创新，以实现将本增效、维持供应链稳定并提高竞争力。
英文摘要	With the continuous development of the new generation of information technology such as artificial intelligence, big data and blockchain and the arrival of the fourth industrial revolution, digital technology is constantly penetrating into all aspects of the economy and society, and more and more enterprises are committed to realizing digital transformation with the power of emerging technologies, thus reshaping their business ecology and product production process. In recent years, under the influence of global economic situation, fierce market competition and increasing customer demand, the traditional supply chain management efficiency is often faced with problems such as mismatch between supply and demand, overstock, and high operating costs, which affect the production and manufacturing of enterprises. In this context, the transformation and upgrading of the supply chain through digital technology to improve production efficiency and reduce costs has become the choice of many enterprises. As a leading enterprise in communication and terminal manufacturing in China, the analysis and discussion of Huawei's supply chain digital transformation can serve as an important model for enterprises in the same industry. Therefore, this paper reviews the relevant domestic and foreign research literature on supply chain digital transformation and financial performance, and collates and analyzes the existing theoretical achievements. On this basis, this paper selects the dynamic capability theory, supply chain management theory and value chain theory as the theoretical basis of the research, uses the case study method to analyze the motivation and transformation process of Huawei's supply chain digital transformation, and further summarizes the impact path of supply chain digital transformation in procurement, production and sales links on financial performance. This paper analyzes the change of Huawei's financial performance under the digital transformation of supply chain, in order to provide reference for the digital transformation of supply chain of Chinese enterprises. The findings are as follows: First, Huawei's financial performance has improved to some extent under the digital transformation of supply chain; Second, the digitalization of the supply chain enables the whole process of the enterprise to effectively improve the competitiveness of the enterprise. This paper's research on Huawei's financial performance under the background of digital transformation of supply chain also suggests that other communication manufacturing enterprises should seize digital opportunities and carry out systematic R&D and innovation in order to increase capital efficiency, maintain supply chain stability and improve competitiveness.
学位类型	硕士
答辩日期	2024-05
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	80
参考文献总数	61
馆藏号	0006009
保密级别	公开
中图分类号	F23/1024
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36785
专题	会计学院
推荐引用方式 GB/T 7714	边羽茜. 供应链数字化转型下华为公司财务绩效研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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