Research on the Governance Path of Enterprise Cost Stickiness Under Digital Transformation

DOI: https://doi.org/10.62517/jmsd.202612213

Author(s)

Huan Wang*, Rong Zhou

Affiliation(s)

Hankou University , Wuhan, Hubei, China *Corresponding Author

Abstract

With the in - depth development of the digital economy digital transformation has become an inevitable choice for enterprises to enhance their core competitiveness and achieve high - quality development however the asymmetric adjustment of enterprise costs namely cost stickiness has become a key bottleneck restricting the efficiency of resource allocation and cost management during the transformation process Cost stickiness refers to the phenomenon that the magnitude of cost reduction when enterprise revenue declines is smaller than the magnitude of cost increase when revenue rises equivalently which is mainly caused by information asymmetry principal - agent problems and resource irreversibility It explores the internal mechanism of digital transformation affecting enterprise cost stickiness based on the principal - agent theory and resource - based view it puts forward targeted governance paths from the perspectives of digital infrastructure construction business process optimization and digital talent cultivation Through theoretical analysis and logical deduction this study finds that digital transformation can effectively alleviate cost stickiness by improving information transparency enhancing organizational flexibility and optimizing resource allocation The research results provide theoretical reference and practical guidance for enterprises to give full play to the role of digital transformation reduce cost stickiness and improve cost management level

Keywords

Digital Transformation; Cost Stickiness; Governance Path; Resource Allocation; Information Transparency

References

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