Discussion On Cost Management Of Yili Group Based On Digital Transformation

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.