摘要
近年来,中国鞋服行业面临消费者购买习惯转变、传统店铺生意萎缩以及原材料成本上涨等难题。在当前数字经济时代背景下,数字化转型逐渐成为企业加强价值链成本管理、增强核心竞争力的有效途径。从价值链角度出发,以红蜻蜓公司数字化发展历程为主线,剖析目前红蜻蜓公司数字化转型动因及过程,深度剖析数字化转型对价值链成本管理的影响机制。本研究是在数字化背景下对企业成本管理理论的发展和探索,为传统鞋服企业顺应数字化经济发展浪潮、提升价值链管理水平、实现降本增效提供借鉴,具有实践价值。
In recent years,China's footwear industry has faced challenges such as changing consumer buying habits,shrinking business in traditional stores and rising raw material costs.In the context of the current digital economy era,digital transformation has gradually become an effective way for enterprises to strengthen value chain cost management and consolidate core competitiveness.From the perspective of value chain,this paper takes the digital development history of Red Dragonfly Company as the main line,analyzes the motivation and process of the current digital transformation of Red Dragonfly Company,and deeply analyzes the impact mechanism of digital transformation on value chain cost management.This study is of practical values to provide reference and guidance for traditional footwear enterprises to adapt to the development tide of digital economy,improve the management level of value chain,and achieve cost reduction and efficiency increase.
作者
王美怡
Meiyi Wang(East China Jiaotong University,Nanchang,Jiangxi,330000,China)
关键词
成本管理
价值链
数字化转型
Cost Management
Value Chain
Digital Transformation