基于动态能力理论的格力数字化转型导向下成本管理研究

Research on Cost Management under Gree’s Digital Transformation based on Dynamic Capability Theory

本文结合企业数字化转型背景,基于动态能力理论,采用单案例研究法对格力成本管理进行分析,探讨了数字化转型导向下动态能力对企业价值链成本管理的影响。以“数字化转型战略导向—动态能力—成本管理”作为分析框架,发现客制化能力、创新能力、实时分析与需求预测能力及数字化重构能力作用于企业内外部价值链成本管理环节,有利于完善企业成本管理体系,构建核心竞争力,落实企业总体战略目标。在此基础上,文章重点剖析了企业整体战略的匹配与融合对提升成本管理水平的驱动作用,旨在为制造企业数字化转型实践提供借鉴。

This paper aims to discuss the impact of dynamic capability on cost management of enterprise value chain in the context of digital transformation,with Gree as an example.Under the framework of“digital transformation orientation-dynamic capability-cost management”,it is found that customization capability,innovation capability,real-time analysis and prediction capability and digital reconstruction capability are all key to the cost management system and to enhancing core competitiveness and realizing the strategic objectives of the enterprise.On this basis,the role of the matching and integration of enterprise’s overall strategy in improving cost management is examined,aiming to provide reference for the digital transformation of manufacturing enterprises.