摘 要
随着信息技术的迅猛发展，企业数字化转型成为必然趋势。本研究旨在探讨数字化转型对企业成本控制的影响，基于资源基础理论和成本管理理论，选取2015 - 2020年沪深A股制造业上市公司为样本，运用多元回归分析方法进行实证检验。结果表明，数字化转型能显著降低企业的运营成本、采购成本等显性成本，通过优化业务流程、提高决策效率实现；同时对隐性成本如沟通成本、库存持有成本也有抑制作用，借助信息共享平台和智能管理系统达成。创新之处在于将数字化转型程度量化为可操作变量，并区分不同类型成本深入剖析影响机制。此外，还发现企业规模、所处生命周期阶段等因素在其中起到调节作用，大型成熟型企业受益更为明显。这为企业推进数字化转型提供了理论依据与实践指导，有助于管理者明确转型重点，制定科学合理的成本控制策略，在数字经济时代获取竞争优势。
关键词：数字化转型 成本控制 制造业企业
Abstract
With the rapid development of information technology, digital transformation has become an inevitable trend for enterprises. This study aims to investigate the impact of digital transformation on corporate cost control. Based on the resource-based theory and cost management theory, this research selects manufacturing companies listed on the Shanghai and Shenzhen A-share markets from 2015 to 2020 as samples and employs multiple regression analysis for empirical testing. The results indicate that digital transformation significantly reduces explicit costs such as operating costs and procurement costs by optimizing business processes and improving decision-making efficiency; it also exerts a restraining effect on implicit costs like communication costs and inventory holding costs through information sharing platforms and intelligent management systems. An innovation of this study lies in quantifying the degree of digital transformation into operational variables and distinguishing different types of costs to deeply analyze the influencing mechanisms. Additionally, it is found that factors such as enterprise size and lifecycle stage play moderating roles, with large mature enterprises benefiting more prominently. This provides theoretical support and practical guidance for enterprises to advance digital transformation, helping managers identify transformation priorities and formulate scientific and reasonable cost control strategies to gain competitive advantages in the era of digital economy.
Keyword:Digital Transformation Cost Control Manufacturing Enterprises
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2数字化转型的成本构成分析 2
2.1数字化技术的引入成本 2
2.2人力资本的转型成本 2
2.3运营模式变革成本 3
3数字化转型对成本控制机制的影响 4
3.1数据驱动的成本预测 4
3.2智能化的成本监控 4
3.3精准的成本分配 5
4数字化转型下的成本优化策略 5
4.1流程自动化降低成本 5
4.2供应链协同降本增效 6
4.3创新商业模式控费 7
结论 7
参考文献 9
致谢 10
随着信息技术的迅猛发展，企业数字化转型成为必然趋势。本研究旨在探讨数字化转型对企业成本控制的影响，基于资源基础理论和成本管理理论，选取2015 - 2020年沪深A股制造业上市公司为样本，运用多元回归分析方法进行实证检验。结果表明，数字化转型能显著降低企业的运营成本、采购成本等显性成本，通过优化业务流程、提高决策效率实现；同时对隐性成本如沟通成本、库存持有成本也有抑制作用，借助信息共享平台和智能管理系统达成。创新之处在于将数字化转型程度量化为可操作变量，并区分不同类型成本深入剖析影响机制。此外，还发现企业规模、所处生命周期阶段等因素在其中起到调节作用，大型成熟型企业受益更为明显。这为企业推进数字化转型提供了理论依据与实践指导，有助于管理者明确转型重点，制定科学合理的成本控制策略，在数字经济时代获取竞争优势。
关键词：数字化转型 成本控制 制造业企业
Abstract
With the rapid development of information technology, digital transformation has become an inevitable trend for enterprises. This study aims to investigate the impact of digital transformation on corporate cost control. Based on the resource-based theory and cost management theory, this research selects manufacturing companies listed on the Shanghai and Shenzhen A-share markets from 2015 to 2020 as samples and employs multiple regression analysis for empirical testing. The results indicate that digital transformation significantly reduces explicit costs such as operating costs and procurement costs by optimizing business processes and improving decision-making efficiency; it also exerts a restraining effect on implicit costs like communication costs and inventory holding costs through information sharing platforms and intelligent management systems. An innovation of this study lies in quantifying the degree of digital transformation into operational variables and distinguishing different types of costs to deeply analyze the influencing mechanisms. Additionally, it is found that factors such as enterprise size and lifecycle stage play moderating roles, with large mature enterprises benefiting more prominently. This provides theoretical support and practical guidance for enterprises to advance digital transformation, helping managers identify transformation priorities and formulate scientific and reasonable cost control strategies to gain competitive advantages in the era of digital economy.
Keyword:Digital Transformation Cost Control Manufacturing Enterprises
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2数字化转型的成本构成分析 2
2.1数字化技术的引入成本 2
2.2人力资本的转型成本 2
2.3运营模式变革成本 3
3数字化转型对成本控制机制的影响 4
3.1数据驱动的成本预测 4
3.2智能化的成本监控 4
3.3精准的成本分配 5
4数字化转型下的成本优化策略 5
4.1流程自动化降低成本 5
4.2供应链协同降本增效 6
4.3创新商业模式控费 7
结论 7
参考文献 9
致谢 10
