Research On The Enabling Effect Of Digital Transformation On Enterprise Strategic Cost Management

The digital economy not only provides new momentum for enterprises to expand the market,but also provides a certain guarantee for the sustainable and stable development of enterprises in highly competitive industries.In the context of promoting digitalization and intelligence in the new era,enterprises should invest in digital research and application,and use the power of the digital economy to enhance their own competitiveness.Nowadays,in the situation of limited resources,cost control is a key means,so how to use digital transformation to have a positive impact on the strategic cost management of enterprises is also very important.In the past,traditional cost management was difficult to meet the development needs of current dairy enterprises,so enterprises should actively implement digital transformation to help their own strategic cost management,thereby optimizing the rational allocation of resources and comprehensively improving the competitiveness of enterprises.This paper introduces the relevant domestic and foreign literature on digital transformation and strategic cost management,takes Tianrun Dairy,a well-known dairy company in Xinjiang,as the research object,discusses the basic situation of its industry and enterprise,and introduces the driving forces for the implementation of digital transformation,and then uses the value chain analysis method to analyze how its digital transformation empowers the strategic cost management of enterprises and the enabling effects it produces.First of all,the basic situation of Tianrun Dairy and its industry was introduced,and the importance of this study was also analyzed why Tianrun Dairy implemented digital transformation,which proved the importance of this study;second,the value chain analysis tool was used to explore how digital transformation empowered Tianrun Dairy’s strategic cost management from all aspects of the internal and industry value chain;then the impact of digital transformation on the strategic cost management of Tianrun Dairy was analyzed,and from the aspect of financial performance,it was found that Tianrun Dairy adopted the animal husbandry control platform.The production of MES platform,large procurement platform,micro-distribution platform and EAS Group financial control platform five platforms,successfully built a digital management platform,to achieve resource and data sharing,effectively reduce the cost of enterprises,cost control to maximize,cost-effectiveness and profitability is better than other enterprises in the same industry,comparable to leading dairy companies;finally from the case of Tianrun Dairy put forward some conclusions and enlightenment,It hopes to provide a reference for other dairy companies exploring the use of digital transformation to improve the level of cost management.