价值链视角下的制造业企业成本控制研究  

Research on Cost Control of Manufacturing Enterprises from the Perspective of Value Chain

作　　者：欧阳伟 OUYANG Wei(Hangzhou Kangba Motor Co.,Ltd.,Hangzhou 311300,China)

机构地区：[1]杭州康钡电机有限公司,杭州311300

出　　处：《价值工程》2025年第13期72-74,共3页Value Engineering

摘　　要：随着数字经济的发展,数字化转型成为企业提升竞争力的新途径。疫情促使企业重视数字化转型,利用大数据、物联网等技术,强化成本管理,提升价值链成本管理水平。数字化转型通过直接或间接方式提升成本管理水平,优化价值链成本管理。本文以B公司为例,系统分析了其数字化转型历程及成效,探讨数字化转型如何优化价值链成本管理。研究发现,数字化转型提高了成本管理效率,增强了决策能力和执行能力,降低了库存风险,控制了成本费用支出,提升了资产周转率和盈利能力,扩大了市场份额。希望研究结果能为企业数字化转型提供思路和借鉴。With the development of the digital economy,digital transformation has become a new way for enterprises to enhance their competitiveness.The epidemic has prompted enterprises to attach importance to digital transformation,utilize technologies such as big data and the Internet of Things,strengthen cost management,and enhance the level of value chain cost management.Digital transformation improves cost management level and optimizes value chain cost management through direct or indirect means.This article takes Company B as an example to systematically analyze its digital transformation process and effectiveness,and explore how digital transformation can optimize value chain cost management.Research has found that digital transformation has improved cost management efficiency,enhanced decision-making and execution capabilities,reduced inventory risks,controlled cost expenditures,increased asset turnover and profitability,and expanded market share.I hope the research results can provide ideas and references for the digital transformation of enterprises.

关 键 词：数字经济 竞争力 成本管理 盈利能力 

分 类 号：F406.7[经济管理—产业经济]