企业数字化转型、供应链协同与成本粘性

当代财经 ›› 2022, Vol. 0 ›› Issue (5): 124-136.

企业数字化转型、供应链协同与成本粘性

赵玲^1,2, 黄昊³

1.中央财经大学博士后流动站,北京 100081;
2.西华大学经济学院,四川成都 610039;
3.西南财经大学财税学院,四川成都 611130

收稿日期:2021-12-06 修回日期:2022-03-07 出版日期:2022-05-15 发布日期:2022-05-26
通讯作者: 黄昊,西南财经大学讲师,主要从事财税理论与政策研究,联系方式huanghao@swufe.edu.cn。
作者简介:赵玲,中央财经大学博士后,西华大学讲师,经济学博士,主要从事公司治理研究
基金资助:
国家自然科学基金青年项目“分行业信息披露与资本市场定价效率：基于一项准自然实验的研究”（72102187）; 国家自然科学基金青年项目“政策执行效果审计与企业创新质量研究：基于地方政府行为纠偏的视角”（72102192）; 四川省教育厅高校人文社会科学重点研究基地项目“数字经济背景下高管信息技术特长与公司内部控制有效性研究”（KJJR2021-019）

Corporate Digital Transformation, Supply Chain Collaboration and Cost Stickiness

ZHAO Ling^1,2, HUANG Hao³

1. Central University of Finance and Economics, Beijing 100081;
2. Xihua University, Chengdu 610039;
3. Southwestern University of Finance and Economics, Chengdu 611130, China

Received:2021-12-06 Revised:2022-03-07 Online:2022-05-15 Published:2022-05-26

摘要/Abstract

摘要： 数字化变革可突破时空局限和产业界限重构经济运行模式,并对微观企业的经营管理和成本费用有深刻的影响。以2009—2020年我国上市公司为样本,在利用文本分析和机器学习方法构建企业数字化转型程度指标的基础上,实证考察了企业数字化转型对企业成本粘性的影响。研究发现：数字化转型能显著降低企业的成本粘性,且当公司供应商和客户集中度较低以及公司与客户、供应商分属异地时这种降低效应更明显。进一步研究发现：企业数字化转型主要是通过强化技术替代用工、减少管理层机会主义行为、加速供应链资源高效运转而降低企业成本粘性的。

关键词: 数字化转型, 成本粘性, 供应链协同, 存货周转率

Abstract: Digital transformation can break through the limitation of time and space and the limitation of industries to reconstruct the economic operation model, and exert profound influence on the operation management and costs of the micro enterprises. Taking China's listed companies from 2009 to 2020 as samples, this paper conducts an empirical examination of the impact of corporate digital transformation on the corporate cost stickiness on the basis of constructing the index of corporate digital transformation degree by using the methods of text analysis and machine learning. The results show that digital transformation can significantly reduce the cost stickiness of enterprises; and this reduction effect is more significant when the concentration degree of suppliers and customers of the company is lower and the company is located at different places from the suppliers and customers. The result of further study shows that the digital transformation reduces the cost stickiness of enterprises mainly by strengthening the substitution of labor with technology, reducing the opportunistic behaviors of the management, and accelerating the efficient operation of supply chain resources.

Key words: digital transformation, cost stickiness, supply chain collaboration, inventory turnover rate

中图分类号:

F275.3

赵玲, 黄昊. 企业数字化转型、供应链协同与成本粘性[J]. 当代财经, 2022, 0(5): 124-136.

ZHAO Ling, HUANG Hao. Corporate Digital Transformation, Supply Chain Collaboration and Cost Stickiness[J]. Contemporary Finance & Economics, 2022, 0(5): 124-136.

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