刻画和管理物联网商业模式:海尔集团共赢增值表的创新实践  

Depicting and Managing the Business Model of the Internet of Things:the Innovative Practice of Haier Group’s Win-win Value-added Table

作　　者：戴璐[1] Dai Lu

机构地区：[1]中国人民大学商学院/中国人民大学管理会计研究中心

出　　处：《管理会计研究》2022年第4期58-66,共9页MANAGEMENT ACCOUNTING STUDIES

基　　金：海尔集团课题;国家自然科学基金面上项目(71772170)课题支持。

摘　　要：本文立足于海尔集团物联网商业模式创新的现实背景,选取其中一个典型个案--疫苗网的发展历程作为研究对象,通过案例调查与分析发现,海尔集团通过共赢增值表的创新设计和运用,刻画了新型商业模式的整体价值创造及其来龙去脉,并通过应用于新商业模式的事前规划和事后诊断,助推了商业模式的创新。这一研究揭示了管理会计报表可以通过刻画和管理商业模式为组织价值创造赋能;在更一般意义上,管理会计报表富有信息含量的设计和运用,能够推动企业重塑竞争力。Based on the case Study of Haier Group’s Io T business model innovation,this paper selects one of the typical cases-the development process of the vaccine network as the research object.Through case investigation and analysis,it is found that Haier Group has depicted the overall value creation and its context of the new business model through the innovative design and application of the win-win value-added table and has applied it to the pre-planning and post diagnosis of the new business model,finally promoted the innovation of business model.This study reveals that management accounting statements can enable the creation of organizational value by depicting and managing business models;In a more general sense,the informative design and application of management accounting statements can promote enterprises to rebuild their competitiveness.

关 键 词：商业模式创新 管理会计报表 共赢增值表 

分 类 号：F426.6[经济管理—产业经济] F270.7