Research On The Impact Of Digital Transformation On Cost Control Of Manufacturing Enterprises

In addition to the core competitiveness of enterprises depends on factors such as technological strength and marketing channels,the level of cost control of enterprises is also an important influencing factor to determine the competitiveness of enterprises.In the background of digital economy,the organic integration of informationization and industrialization has become the trend and direction of transformation and upgrading of traditional manufacturing enterprises,and enterprises must introduce digital technologies such as big data,Internet of Things and Internet to enhance their core competitiveness.Based on this,it is necessary and significant to investigate the positive impact of digital transformation on enterprise cost control and its path to promote the healthy and sustainable development of enterprises.Based on the review of domestic and international research,this paper combines theories of organizational change and process reengineering,and takes Conch Cement as a case study to innovatively combine digital transformation and cost control from four perspectives: R&D cost,procurement cost,production cost,and sales cost,so as to clarify the motivation of digital transformation,the main strategies of digital transformation,and the qualitative and quantitative effects of digital transformation on cost control.(1)Economic environment and the development of digital technology are the key external factors for Conch Cement's digital transformation;environmental protection issues and cost fluctuations are clearly the key internal factors for Conch Cement's digital transformation;(2)R&D focuses on the development of pure low-temperature waste heat power generation technology;procurement implements the scale of coal and electricity;production improves production lines and builds sales costs.(3)Digital transformation is the main strategy of digital transformation of Conch Cement;(4)Digital transformation makes R&D cost increase in the short term,but is beneficial to R&D cost control in the long term;it is beneficial to coal and electricity procurement cost control;it is beneficial to depreciation cost management,production efficiency,and cost control.(3)Digital transformation makes the R&D cost rise in the short term and benefit the R&D cost control in the long term.(4)Digital transformation has led to more attention to R&D cost control,promotion of procurement cost data,promotion of production cost structure optimization,and promotion of intelligent operating cost control.Finally,combining with the case of Conch Cement,the following suggestions are made: the key to achieve competitive advantage in R&D investment,innovate inventory management mode to achieve zero inventory,establish dynamic configuration of production organization,and promote continuous optimization of logistics management system,hoping to provide some experiences and suggestions for other related enterprises and industries.