中国消费环境下新产品营销策略对消费者替换意愿影响研究——基于消费者预算与产品生命周期成本的会计视角

Research on the Impact of New Product Marketing Strategies in the Chinese Consumer Environment on Consumer Replacement Intention—An Accounting Perspective Based on Consumer Budget and Product Lifecycle Cost

摘要: 在动态竞争的市场环境中，企业需通过持续产品更新与有效营销策略维持竞争力。本研究基于中国消费环境，以智能手机为例，消费者预算约束与产品全生命周期成本(TCO)的会计相关视角，探讨新产品营销策略对消费者替换意愿的影响机制。研究将营销策略划分为产品更新策略与价格策略两个维度，并引入消费者经济评估因素的“消费者准备度”作为中介变量，构建包含“购得准备度”(含购买力评估)与“处理准备度”(含旧产品残值回收评估)的双重中介模型。通过情境实验与问卷调查发现：消费者对非线性更新的反应优于线性更新，核心属性更新的效果优于非核心属性；在价格策略中，低价策略对替换意愿的促进作用最强；消费者准备度在营销策略与替换意愿之间起部分中介作用，且消费者的个人预算管理与对新产品经济价值的会计式评估在其中扮演关键角色。本研究为企业在中国市场制定新产品营销策略提供了融合会计思维的决策依据与实践启示。

Abstract: In a dynamic competitive market environment, enterprises need to maintain competitiveness through continuous product updates and effective marketing strategies. This study is based on the Chinese consumer environment and takes smartphones as an example to explore the impact mechanism of new product marketing strategies on consumers’ willingness to replace products from the accounting perspective of consumer budget constraints and total cost of ownership (TCO). The study divides marketing strategy into two dimensions: product update strategy and price strategy, and introduces the consumer economic evaluation factor of “consumer readiness” as a mediating variable, constructing a dual mediation model that includes “purchase readiness” (including purchasing power evaluation) and “disposal readiness” (including evaluation of residual value of old products). Through situational experiments and questionnaire surveys, it was found that consumers’ response to non-linear updates is better than linear updates, and the effect of core attribute updates is better than non core attributes. In the pricing strategy, the low price strategy has the strongest promoting effect on the willingness to replace. Consumer readiness plays a partial mediating role between marketing strategies and replacement intentions, with consumers’ personal budget management and accounting style evaluation of the economic value of new products playing a key role in this process. This study provides decision-making basis and practical inspiration for enterprises to develop new product marketing strategies in the Chinese market by integrating accounting thinking.