Contemporary Finance & Economics ›› 2025, Vol. 0 ›› Issue (5): 154-164.

• Modern Accounting • Previous Articles    

Digital New Infrastructure and Cost Stickiness of Enterprise: The Micro Foundation of New Quality Productivity

Tan Jin, Xu Guang-wei   

  1. Changzhou University, Changzhou 213159, China
  • Received:2024-07-16 Revised:2025-01-15 Online:2025-05-15 Published:2025-05-19

Abstract: Against the backdrop of strengthening the construction of new digital infrastructure of China, micro enterprises will also enhance their digital infrastructure at the enterprise level. This paper explores the impact and mechanism of digital new infrastructure on cost stickiness of enterprises from the perspective of micro enterprises. The findings show that new digital infrastructure for enterprises can optimize their capital structure and achieve precise marketing, thus reducing their cost stickiness. The heterogeneity analysis reveals that the reduction effect of enterprise digital new infrastructure on cost stickiness is more significant in enterprises belonging to the manufacturing and high-tech industries. The analysis of productivity effects shows that new digital infrastructure for enterprises can reduce their cost stickiness, thereby improving their production efficiency. Therefore, enterprises should actively layout digital new infrastructure projects, break down information barriers with the help of digital new infrastructure, achieve dynamic decision-making and control, and improve cost control efficiency.

Key words: digital new infrastructure, cost stickiness, capital structure, precision marketing, new quality productivity

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