【作者】 张卉；

【导师】 路军伟；

【作者基本信息】 山东大学 ， 工商管理（MBA）（专业学位）， 2025， 硕士

【摘要】 信息技术的革新与蓬勃发展掀起新时代的数字革命,推动人类社会从信息化向智能化转变。以物联网为代表的数字技术,通过将设备、传感器和系统互联,催生出全新的商业模式——物联网模式。物联网重塑了企业的商业模式和价值创造逻辑,传统的评价体系已无法适用于物联网模式下的价值创造评估。传统的评价体系侧重股东利益最大化,关注的是企业的短期业绩,这可能导致管理层做出追求短期利益忽视长期发展的决策。物联网模式下,企业通过与客户、合作伙伴、供应商等利益相关者合作共创进行价值创造,传统的评价体系无法反映这种价值创造的过程和效果。另外,传统评价体系忽视了非财务指标对企业长期发展的影响。因此,构建适用物联网模式的价值创造评价体系显得尤为关键。本文依据利益相关者理论、价值共创理论、价值链理论,参考国内外相关理论研究,深入剖析H公司的价值创造评价体系的现状,结合企业的基本情况和商业模式,分析H公司当前价值创造评价体系存在的问题,构建新的一套价值创造评价体系。通过探讨物联网模式的特征和驱动因素,围绕生态盈利能力、生态资源能力、生态扩展能力、生态交互能力四个评价维度构建指标体系,并制定了评价标准。本文通过对H公司进行评价体系的数据试套,从而对价值创造的效果进行分析和评价。最后,提出了保障物联网模式的价值创造评价体系落地的保障措施。物联网模式的价值创造评价体系的构建,对物联网时代物联网模式评价的企业具有借鉴意义。研究结果表明,物联网模式拓展了价值核算的边界,将核算主体从单一企业主体转向平台主体。将用户、资源方等利益相关者纳入物联网模式评价体系中,作为评价资源能力的关键要素,通过构建物联网模式的价值创造评价体系框架,系统地评估物联网生态系统中价值创造的成效。为了确保物联网模式评价体系的有效实施,H公司需要制定并完善一系列保障措施,确保评价体系的科学性、公正性和实用性。本文通过剖析物联网模式的价值创造机理与驱动因素,构建了物联网模式下的评价体系框架,将利益相关者纳入评价体系,丰富了评价体系的评估维度。本文构建的物联网模式评价体系框架,为同行业企业提供了可复制的评估范式与实践指引。更多还原

【Abstract】 The development of the digital economy fosters technological innovation and drives the transformation and upgrading of industries driving human society to shift from informatization to intelligence.The digital technology revolution,represented by the Internet of Things(IoT),has had a profound impact on social and economic life,giving birth to a new business model-the IoT model.With the development of the digital economy,there has been a fundamental change in the business models and value creation methods of enterprises.Traditional evaluation systems focus on financial indicators of the income statement,emphasizing short-term performance of the company,but fail to support long-term sustainable development,which may lead management to make decisions that prioritize short-term interests at the expense of long-term growth.In the IoT model,enterprises create value through collaboration with stakeholders such as customers,partners,and suppliers.The traditional evaluation system cannot reflect the process and outcomes of this value creation,nor does it consider the driving force of non-financial indicators in value creation within the IoT model.Therefore,constructing an evaluation system for value creation that adapts to the IoT model is particularly crucial.This text draws on stakeholder theory,value co-creation theory,and value chain theory,referencing domestic and international related research to deeply analyze the current state of Company H’s value creation evaluation system.By considering the company’s basic situation and business model,it identifies the existing problems in H Company’s current value creation evaluation system and constructs a new set of value creation evaluation system.By exploring the characteristics and driving factors of the IoT model,an indicator system is built around four evaluation dimensions:ecological profitability,ecological resource capability,ecological expansion capability,and ecological interaction capability,with evaluation criteria established.This paper applies the data of H Company to the evaluation system for a trial run,thereby analyzing and evaluating the effectiveness of value creation.Finally,measures are proposed to ensure the implementation of the value creation evaluation system for the IoT model.The construction of the value creation evaluation system for the IoT model serves as a reference for enterprises evaluating the IoT model in the IoT era.The research results indicate that the evaluation system for the IoT model constructed in this paper is feasible.It comprehensively considers user insight,the relationship between the enterprise and its partners,and the value distribution among stakeholders,effectively assessing the value creation within the ecological platform.Through this evaluation system,we can not only examine the value creation process of H Company from a new IoT perspective but also provide support for the company’s strategic decision-making.It helps H Company identify the strengths and weaknesses of its ecosystem,optimize resource allocation,enhance collaborative efficiency,and strengthen market competitiveness,offering solid support for the sustainable development of H Company under the IoT model.更多还原