会计学院知识库

由于原料及人工成本的不断上升、电商销售渠道的冲击、海外高端品牌的竞争等原因，我国羽绒服品牌面临着发展难题。当前数字经济时代背景下，数字化转型已经成为企业转型的必经之路。习近平总书记在党的二十大报告中强调：“加快发展数字经济，促进数字经济和实体经济深度融合，打造具有国际竞争力的数字产业集群。”数字化转型可以加强企业的价值链成本管理、提升企业价值创造能力。作为国内领先的羽绒服品牌波司登企业通过数字化的转型来提高业绩，并在价值链中强化成本管理的实例能为我们带来深刻的启示。
本文选取波司登作为案例企业，主要通过对波司登数字化转型的历程、数字化转型下的价值链成本管理情况以及对公司的综合绩效表现进行研究，研究了数字化转型如何催生公司的价值链的转型，以及这种转型如何影响成本管理和综合绩效表现。在本文主要部分，首先了介绍了波司登企业的情况，紧接着介绍了波司登企业数字化转型下价值链成本管理的动因分析，主要是行业竞争加剧以及波司登成本管理困难加剧。其次，介绍了波司登的数字化转型的历程和价值链情况。最后，主要是分析了波司登价值链成本管理情况，从内部价值链和外部价值链两个方面进行了分析。在此基础上得出了案例研究结论，波司登数字化转型增强了自身的竞争优势、并且数字化转型也促进了波司登价值链成本管理，控制了波司登价值链的各个环节的成本，包括采购环节、生产环节等等，这也是波司登在羽绒服品类保持行业领先位置的原因之一。
波司登数字化转型顺应了价值链成本管理发展的需要，本文借助案例分析试图为其他企业数字化转型下的价值链成本管理提供借鉴。

Due to factors such as the continuous rise in raw material and labor costs, the impact of e-commerce sales channels, and competition from overseas high-end brands, Chinese down jacket brands are facing development challenges. In the current digital economy era, digital transformation has become the inevitable path for enterprise transformation. Digital transformation can strengthen enterprise value chain cost management and enhance the ability to create value. As a leading domestic down jacket brand, Bosideng has improved its performance through digital transformation and strengthened cost management in the value chain, providing us with profound insights.
This paper selects Bosideng as a case enterprise, mainly through the study of Bosideng's digital transformation process, value chain cost management under digital transformation and the company's comprehensive performance, to study how digital transformation promotes the company's value chain transformation, and how this transformation affects cost management and comprehensive performance. In the main part of this paper, firstly, the situation of Bosideng enterprises is introduced, and then the motivation analysis of value chain cost management under the digital transformation of Bosideng enterprises is introduced, which mainly includes the intensification of industry competition and the intensification of cost management difficulties ofBosideng enterprises. Secondly, it introduces the process and value chain of Bosideng's digital transformation. Finally, it mainly analyzes the cost management of Bosideng value chain, from two aspects of internal value chain and external value chain. On this basis, the case study concluded that the digital transformation of Bosideng has enhanced its competitive advantage and promoted the cost management of the value chain of Bosideng, controlling the cost of every link of the value chain of Bosideng, including the procurement link, the production link, etc., which is also one of the reasons why Bosideng maintains the leading position in the down garment industry.
The digital transformation of Bosideng conforms to the needs of the development of value chain cost management. This paper attempts to provide reference for other enterprises' value chain cost management under the digital transformation with the help of case analysis.