【作者】 张茜；

【导师】 张如； 刘建；

【作者基本信息】 河南理工大学 ， 会计（专业学位）， 2023， 硕士

【摘要】 近年来,数字经济发展迅猛,涵盖面广泛,令人印象深刻,既是经济发展的新起点,也是支撑传统产业转型现代化的重要引擎。支持数字产业化和产业数字化,推动数字技术与实体经济深度融合,加强传统产业转型现代化和绩效提升,对于中国实体经济不断加强、适应和扩大具有十分重要的意义。本文采用案例研究法,选定制造业行业内的家电企业—美的集团作为研究对象,梳理数字化、数字化转型和企业绩效的概念,奠定流程再造、价值链、权变管理以及组织变革理论的基础,结合平衡计分卡四个维度相关指标分析数字化转型对企业绩效的提升研究及其策略,结果表明:第一,从财务维度出发,美的集团数字化转型对企业盈利能力、营运能力和偿债能力都有正向的影响作用;第二,基于客户维度的视角,数字化转型提高了美的集团产品的市场份额,促进了品牌价值的增加;第三,从内部运营维度看,数字化转型减少了期间费用,确保企业运营更加稳定;第四,学习与成长维度,美的集团在数字化转型之后,提升了对研发能力和在职员工受教育程度的重视程度,强化了对于技术人才的培养意识。研究结论表明,美的集团数字化转型确实提升了企业绩效,转变了原有的经营方式,降低运营的成本,强调品牌的重要程度,优化业务流程,重构商业模式,坚持技术创新,加大研发力度,吸收人才,助力企业实现绩效提升。另外,根据对美的集团数字化转型的分析,文章最后提出了美的集团要多加关注的几个方面,阐述了本次研究的启示、不足与展望。更多还原

【Abstract】 In recent years,the development of the digital economy has been rapid,covering a wide range of impressive areas,which is not only a new starting point for economic development,but also an important engine to support the transformation and modernization of traditional industries.Supporting digital industrialization and industrial digitalization,promoting the deep integration of digital technology and the real economy,and strengthening the transformation and modernization of traditional industries and performance improvement are of great significance to the continuous strengthening,adaptation and expansion of China’s real economy.This paper uses the case study method,selects the home appliance enterprise in the manufacturing industry-Midea Group as the research object,sorts out the concepts of digitalization,digital transformation and enterprise performance,lays the foundation of process reengineering,value chain,change management and organizational change theory,and analyzes the research and strategy of digital transformation on enterprise performance improvement based on the four dimensions of the balanced scorecard.Both operational capacity and solvency have a positive impact;Second,based on the perspective of customer dimension,digital transformation has increased the market share of Midea Group’s products and promoted the increase of brand value.Third,from the perspective of internal operations,digital transformation reduces period expenses and ensures more stable enterprise operations.Fourth,in the dimension of learning and growth,after the digital transformation,Midea Group has increased its emphasis on R&D capabilities and the education level of on-the-job employees,and strengthened its awareness of cultivating technical talents.The research conclusion shows that Midea Group’s digital transformation has indeed improved corporate performance,transformed the original mode of operation,reduced operating costs,emphasized the importance of brands,optimized business processes,reconstructed business models,adhered to technological innovation,increased R&D efforts,absorbed talents,and helped enterprises achieve performance improvement.In addition,according to the analysis of the digital transformation of Midea Group,the article finally puts forward several aspects that Midea Group should pay more attention to,and expounds the enlightenment,shortcomings and prospects of this research.更多还原