| With the wide application of digital technology,more and more enterprises are complying with the development of digital economy and undergoing digital transformation.As a pillar industry in China,promoting the integration of manufacturing and digital technology can help enterprises increase quality and efficiency and improve their competitiveness.As an important part of the manufacturing industry,the steel industry occupies an important position in the production and life of the national economy.Promoting the digital transformation of the steel industry is not only conducive to improving the quality and efficiency of enterprises,but also to reducing energy consumption and pollution and achieving green production.Domestic and foreign scholars’ research on digital transformation includes the understanding of digitalization,the influencing factors of digital transformation,the influence path of digital transformation on performance and the effect of digital transformation on performance,and rarely study the impact of the specific process of digital transformation on environmental performance.Therefore,this paper takes Maanshan Iron&Steel Company Limited as the case study object,and studies the influencing factors of digital transformation,the transformation process of Maanshan Iron&Steel Company Limited from the perspective of enterprise capability,and explores the influence path and effect of this process on financial performance and environmental performance.First,the paper examines the process of digital transformation of Maanshan Iron&Steel Company Limited,guided by literature research and theory.With the main line of enterprise capability performance,the digital transformation process of Masteel is divided into three stages.Initial stage:Initially build management,production and sales service systems,digitally transform production and environmental protection equipment,and lay the foundation for the next stage of digital transformation.Development stage:Deepen the digital transformation of production and environmental protection equipment,migrate and upgrade some management systems based on the newly built cloud platform,research and apply industrial robots and production system,build digital workshops,and promote e-commerce services.Perfection stage:while carrying out digital transformation of production and environmental protection equipment,the company builds operation control center and environmental protection management platform,constructs intelligent factory,improves sales platform and deepens digital transformation.From the analysis of the three stages of transformation,it can be seen that the company has carried out digital transformation at each stage from three levels:management,production and sales services,and environmental protection,which has led to the continuous improvement of the corresponding organizational and management capabilities,production and operation capabilities,and energy saving and emission reduction capabilities.Secondly,based on the measures and performance of digital transformation,this paper sorts out the path of the impact of digital transformation on the performance of Maanshan Iron&Steel Company Limited.The main ones are:first,to carry out technological innovation,increase enterprise investment in research and development,optimize production processes,promote product innovation,reduce energy consumption and pollution,and promote the transformation of research and development results.Second,improve production methods,optimize business management processes,and improve enterprise efficiency.Third,promote digital investment,reduce information barriers and resource waste,mitigate cost fluctuations,achieve flexible production,improve scale effects,and reduce related costs.Fourth,due to digital investment and production,some subsidiaries are recognized as high-tech enterprises and enjoy tax benefits.Enterprises have the opportunity to enjoy more tax exemptions,R&D add-on deductions,environmental protection tax benefits and many other tax reduction policies,while enterprises combine and apply policies such as input tax credits for fixed assets to reduce the related tax burden.Again,the above analysis concludes that through digital transformation,the enterprise achieves a phased increase in operating revenue,operating profit,net profit,and return on net assets,and a reduction in energy consumption and pollutant emissions,resulting in an improvement in financial performance and environmental performance.Finally,based on the findings of the study,the paper concludes that the digital transformation of Maanshan Iron&Steel Company Limited has referential significance for related companies. |
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