数字化转型下上汽集团战略成本管理效果评价

Evaluation of Strategic Cost Management Effect of SAIC Group under Digital Transformation

摘要: 随着数字经济的迅猛崛起，传统企业迎来了新的发展机遇，而新兴企业则获取了强劲的新动力。在这一数字化时代背景下，企业战略成本管理的实施迎来了前所未有的新契机。本文致力于探讨数字化转型与战略成本管理的融合路径，深入剖析上汽集团的基本概况及其数字化转型的演进历程，进而考察数字化转型对其战略成本管理产生的具体效应，为企业数字化转型从战略成本管理的角度提供新的分析方向。

Abstract: With the rapid rise of the digital economy, traditional enterprises have ushered in new development opportunities, while emerging enterprises have gained strong new impetus. Under the background of this digital era, the implementation of enterprise strategic cost management has ushered in an unprecedented new opportunity. This paper is devoted to exploring the integration path of digital transformation and strategic cost management, deeply analyzing the basic situation of SAIC Group and the evolution process of digital transformation, and then examining the specific effects of digital transformation on its strategic cost management, so as to provide a new analysis perspective for the digital transformation of enterprises from the perspective of strategic cost management.