数字技术应用对企业产品成本优势的影响

The Influence of Digital Technology Application on Enterprise Product Cost Advantage

基于手工整理的上市公司财务报告数据,构造2009~2018年中国A股制造业上市企业的数字技术应用程度变量,以实证检验企业数字技术应用对于产品成本优势的影响。研究表明:企业数字技术应用对产品成本优势有显著的正向作用,且创新强度、治理水平和人力资本在二者间发挥着部分中介效应;同时企业数字技术应用与产品成本优势的关系还受到企业产权性质、企业规模和地区市场化水平的影响。拓展性分析还发现,过度的企业数字技术应用将增加企业在生产经营过程中发生的各种耗费,可能导致企业丧失产品成本优势。

Based on the manually sorted financial report data of listed companies,this study constructs the variable of digital technology application degree of China’s A-share manufacturing listed enterprises from 2009 to 2018 to empirically test the impact of enterprise digital technology application on product cost advantage.The research shows that the application of enterprise digital technology has a significant positive effect on product cost advantage,and innovation intensity,governance level and human capital play a partial intermediary effect between them.At the same time,the relationship between enterprise digital technology application and product cost advantage is also affected by the nature of enterprise property rights,enterprise scale and regional marketization level.The extensive analysis also finds that the excessive application of enterprise digital technology will increase various costs in the process of production and operation,and may lead to the loss of product cost advantage.