Impact Mechanism Of Intelligent Transformation On The Cost Stickiness Of Manufacturing Enterprises

Artificial intelligence has undergone several evolutions since its inception in the1950 s.Today,with the breakthrough of basic disciplines and information technology,artificial intelligence has gradually become the battlefield of industry competition and the outlet of media pursuit.The government and investment community are also aware that AI will lead the future technological revolution and industrial transformation.With the transformation of the global economic structure,my country’s manufacturing industry urgently needs to take the road of high-quality development.The manufacturing industry occupies an important position in my country’s national economy.Under such a huge economic scale,"reducing costs and increasing efficiency" must be the only way for the manufacturing industry to achieve excellent performance.However,the study found that cost stickiness is very common in the cost management of Chinese enterprises,especially in manufacturing enterprises.Can intelligent transformation inhibit the cost stickiness of enterprises? Obviously,this issue is a very worthy of in-depth discussion for Chinese manufacturing enterprises at present.On the basis of analyzing the research status of intelligent transformation and cost stickiness,this paper firstly conducts an empirical study on the impact of intelligent transformation on cost stickiness,and then incorporates intelligent transformation,competitive strategy and cost stickiness into the same analytical framework for empirical research.Select companies for case studies.1.An empirical study on cost stickiness of intelligent transformation.The results show that: intelligence has an inhibitory effect on the cost stickiness of manufacturing enterprises;the results of the path analysis of the impact of intelligence on cost stickiness show that it supports the view that intelligence can suppress cost stickiness by adjusting the cost path and the management’s optimistic expectation path,and rejects the view that intelligentization can suppress cost stickiness.The view that agency conflict paths inhibit cost stickiness;re-examination of the exacerbation effect shows that in enterprises with weak asset specificity and low environmental uncertainty,intelligence has an exacerbating effect on cost stickiness,but this only occurs when the quality of internal control is low.The re-examination of the agency conflict path shows that the effect of intelligence in suppressing cost stickiness is more significant in manufacturing companies with high free cash flow,which supports the view that intelligence suppresses cost stickiness through agency conflict paths;the persistence test of the inhibitory effect shows that,The inhibitory effect of intelligence on cost stickiness has a certain continuity;the test based on cost factors shows that compared with the cost stickiness of human resources,the inhibitory effect of intelligence on the cost stickiness of material resources is more significant;the test based on the nature of property rights shows that,The effect of intelligence in suppressing cost stickiness is significant in state-owned enterprises,but not in non-state-owned enterprises.2.Further empirical research based on the choice of competitive strategy.The results show that: the strategic positioning of manufacturing enterprises will affect their cost stickiness,and the cost stickiness of differentiated strategic manufacturing enterprises is stronger than that of cost-leading strategic manufacturing enterprises;intelligent transformation can effectively restrain the cost stickiness of manufacturing enterprises,and its inhibitory effect is in the differentiation strategy It is more obvious in manufacturing enterprises;differentiated strategic manufacturing enterprises will increase cost stickiness by exacerbating agency problems,while intelligent transformation can reduce cost stickiness by reducing agency problems.3.Case studies.During the time span of this study,the cost stickiness of W Company is prevalent,but at a low level in the industry.This is due to the achievements of enterprises in intelligent transformation.Analyzing the influence of enterprise competition strategies in different periods,it is found that W Company’s strategy has both differentiation and cost leadership,and compared with cost leadership,intelligent transformation under the differentiation strategy has a more significant inhibitory effect on cost stickiness.This paper studies the impact of intelligent transformation on the cost stickiness of manufacturing enterprises.First,it takes A-share manufacturing enterprises as the research object,enriches the research at the micro level,and provides a new empirical basis for the research on cost stickiness of intelligent transformation.The mechanism of intelligent transformation on the impact of cost stickiness is analyzed and tested,which is helpful to identify the performance of intelligent transformation of manufacturing enterprises in different competitive strategies and the inhibitory effect on the phenomenon of cost stickiness.Combining the analysis and research of general phenomena and individual cases avoids the limitations of simple case studies.Comprehensively analyze,discuss and put forward corresponding management inspirations and suggestions to provide reference for the development of manufacturing enterprises,policy formulation and related research.