【作者】 罗慧；

【导师】 蒋尧明；

【作者基本信息】 江西财经大学 ， 会计（专业学位）， 2020， 硕士

【摘要】 中国数字经济的强劲增长,不仅给新兴企业进一步拓展市场提供新的动能,也为传统行业的发展创造机会,促进实体经济在目前日益严峻的形势下加快数字转型升级,构建数字经济新体系。在新时代促进信息化和工业化深度融合的政策部署下,企业必将全面投入到大数据研究和应用当中,利用数字化来提高企业的竞争力。而在资源有限的情况下,成本优势是关键,那么如何利用数字化转型使得其对企业成本管理产生积极地影响也就十分重要,可以从大的企业战略发展到内部成本决策,并细化到成本管理流程设计,从而影响企业的成本管控,这也是此篇论文研究的主要内容。本文创新性的将数字化转型与成本管理结合在一起进行研究,研究数字化转型对企业成本管理的影响,推动企业经营发展,提高企业生产效率。结合文献研究和案例研究,选取伊利集团作为案例研究对象,参考相关文献、图书和报告,对数字化转型的动因、过程及结果进行探讨,并提出结论,而选择乳制品行业的龙头集团,也使研究更具代表性,希望通过对伊利集团个案的分析,能够得出普适性的结论,同时也为其他相关行业及企业提供一些经验及建议。本文首先对数字化转型及成本管理的相关文献进行了回顾,总结了一些前人的经验和研究,并界定了数字化、成本管理及数字化转型的概念,本文数字化指的是信息的数字化也就是以计算机为代表的数字技术,范围广泛,从数据的计算到储存及传送等。而数字化转型是数字化发展到现阶段的必经过程,是在数字化的基础之上,利用现代新技术手段完善数据从源头收集、处理、计算、存储及反馈的全流程运用,这个过程有利于企业之间与行业之间的数据流通,打破原有数据壁垒,改善整个行业的信息流通、提高效率,升级数字经济体系。在这个基础上对数字化转型展开阐述,包括数字化转型的四个阶段,并分别对这四个阶段的具体情况及内容进行描述,和下文伊利集团数字化转型的阶段分别对应;数字化转型对成本管理方法的影响,主要从作业成本法、供应链成本法及战略成本方法入手,考虑数字化对这几种方法的优化研究;然后阐述整篇文章的相关理论基础,为后文案例中探讨的问题及内容提供依据。其次,对伊利集团进行数字化转型的案例进行分析,从伊利集团的基本情况和管理现状出发,对伊利集团进行数字化转型的动因、过程及取得的成果着重进行介绍。本文在进行动因分析时从消费观念、商业模式、技术环境及政策环境的变化四方面入手,深入解析了伊利集团进行数字化转型的背景,在此之上伊利集团通过在尝试阶段建立数字化基因、扩展阶段打造数字化生产流程及智能化阶段实现数字化运营体系最终完成数字化转型,并阐述了伊利集团进行数字化转型达到的相应成果也就是企业实际发生的变化,产业链的透明智能化、与互联网企业间的合作以及完成智慧工厂的建设。第三,在伊利集团进行数字化转型的基础上研究其对企业成本管理产生的影响,具体包括:(1)集团在数字化转型的尝试阶段开始注重分析处理数据,在扩展阶段利用“MES制造执行系统”的电子化透明化构建成本管理流程,形成事前预测、事中管理、事后分析的数字化流程,在以消费者为中心的服务化阶段实现供应链管理升级并在智能化阶段用数字化系统实现对成本管理的决策;(2)探讨数字化转型通过价值链分析、定位分析以及成本动因分析三方面对伊利集团战略成本管理方法的影响;(3)数字化转型优化伊利集团成本管理的内容:成本预测、成本计划与决策、成本控制、成本核算与分析及成本绩效管理。最后,从伊利集团个案出发提出一些结论及启示,数字化转型能够推动成本管理思想、流程及数据的更新,同时数字化转型也需要一些必需的条件才能完成,注重改革的企业文化、完善的技术团队及数字化运营体系都是必不可少的。更多还原

【Abstract】 The strong growth of China’s digital economy not only provides new momentum for emerging enterprises to further expand the market,but also creates opportunities for the development of traditional industries.It promotes the acceleration of digital transformation and upgrading of the real economy under the current increasingly severe situation,and the construction of a new digital economy system.Under the policy deployment of promoting the in-depth integration of informatization and industrialization in the new era,enterprises will be fully committed to big data research and application,and improve the competitiveness of enterprises by using digitalization.It can develop from large enterprise strategy to internal cost decision,and refine to cost management process design,thus affecting the cost control of enterprises,which is also the main content of this paper.This paper innovatively combines digital transformation with cost management to study the impact of digital transformation on enterprise cost management,promote enterprise operation and development,and improve enterprise production efficiency.Adopt the method of literature research and case studies to Yili Group as the object of case study,the reference related literature,books and reports,in-depth analysis to the motivation,process and results of the digital transformation,and puts forward the conclusion that the choice of the dairy industry leading group,also make the study more representative,hope that through the analysis of Yili Group case,to be able to draw a general conclusion,as well as other related industries and enterprises to provide some experience and suggestion.Firstly,this paper reviews relevant literatures on digital transformation and cost management,summarizes some previous experiences and researches,and defines the concepts of digitalization,cost management and digital transformation.Digitalization refers to digital technology represented by computers,involving computation,storage,transmission,interaction and so on.Digital transformation is a new stage of digital development.This paper refers to the digitization of information,that is the digital technology represented by computers,which covers a wide range from the calculation of data to the storage and transmission.And digital transformation that the present stage of development of the digital process,is based on digital,using modern technology means to improve the data from the source collection,processing,computing,storage,and feedback the whole process of using,this process is advantageous to the circulation between enterprise and industry data,break the barrier of the original data,improve the industry information circulation,improve efficiency,upgrade the digital economy.On this basis,this paper elaborates the digital transformation,including the four stages of digital transformation: the trial stage,the expansion stage,the servitization stage and the intelligent stage,and describes the specific conditions and contents of these four stages respectively,corresponding to the following stage of Yili Group’s digital transformation;The influence of digital transformation on cost management methods is mainly from activity-based costing,supply chain costing and strategic costing,and the optimization of these methods is considered.Then,the relevant theoretical basis of the whole paper will provide the basis for the problems and contents discussed in the following cases.Secondly,analyze the case of digital transformation of,Yili Group,starting from the basic situation and the management status of Yili Group,digital transformation of yili group motivation,process and results are introduced,emphatically in this paper from the analysis of the reason consumption idea,business model,technology environment and policy environment change in four aspects,the process includes building digital gene,digital production process and digitization of operation system,and expounds the digital transformation of Yili Group reached the corresponding results.Thirdly,on the basis of Yili Group’s digital transformation,the impact of Yili Group on enterprise cost management is studied,including: the four stages of digital transformation begin to focus on analyzing and processing data,constructing cost management process,realizing supply chain management upgrade and realizing cost management decision with digital system;Through value chain analysis,positioning analysis and cost driver analysis,the influence of digital transformation on the strategic cost management method of Yili Group was discussed.And optimize the content of cost management of Yili Group by using digital transformation: cost prediction,cost planning and decision-making,cost control,cost accounting and analysis,and cost performance management.Finally,based on the case of Yili Group,some conclusions and inspirations are put forward.Digital transformation can promote the update of cost management ideas,processes and data.Meanwhile,digital transformation also needs some necessary conditions to be completed: corporate culture focusing on reform,perfect technical team and digital operation system.更多还原