商业模式转型、组织结构创新与企业成本管理 ——基于海尔集团链群组织的案例研究
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C936

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财政部会计名家培养工程;中国人民大学“双一流”跨学科重大创新规划平台——面向国家监督体系建设的审计人才培养跨学科交叉平台支持项目。


Business model transformation, organizational structure innovation and enterprise cost management ——Case study based on haier chain group organization
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    摘要:

    以海尔集团作为案例研究对象,分析研究其生态品牌战略阶段的“内部平台化、外部生态化”商业模式设计以及与之相匹配的链群组织管理创新对企业成本管理理念、机制和方法的影响。研究发现,随着用户大量参与产品定义,商业模式革新的发起点已经转移至一轮价值流转过程的完成阶段,商业模式设计中的内部组织结构和外部合作机制会分别对基层的成本管理体制和决策层的成本管理理念提出新的要求并促使其不断优化。良好的成本管理体系既要将成本管理与业绩评价机制相结合以充分发挥基层组织的自主性和能动性,也要将产品体系背后所依附的资源方、用户投入予以实时反馈,从而保证成本管理与企业战略及商业模式保持高度一致并成为后者的一项支持机制。

    Abstract:

    Taking Qingdao Haier as a case study, this paper systematically investigates the impact of its “internal platform and external ecology” business model design in the stage of ecological brand strategy and the matching chain group organization management innovation on the concept, mechanism and method of enterprise cost management. It is found that with a large number of users participating in product definition, the starting point of business model innovation has shifted to the completion stage of a round of value transfer process. The internal organizational structure and external cooperation mechanism in business model design will put forward new requirements for the cost management system at the grass-roots level and the cost management concept at the decision-making level, and promote its continuous optimization. A good cost management system should not only combine cost management with performance evaluation mechanism to give full play to the autonomy and initiative of grass-roots organizations, but also give real-time feedback to the resources and user inputs attached behind the product system, so as to ensure that cost management is highly consistent with the enterprise strategy and business model and become a supporting mechanism for the latter.

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支晓强,杨志豪,王储,黄蓉.商业模式转型、组织结构创新与企业成本管理 ——基于海尔集团链群组织的案例研究[J].中国软科学,2022,(8):92-102

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  • 在线发布日期: 2026-10-03
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