基于中介效应的数字化对制造企业绩效提升机制研究

Fanlin Meng, Wenping Wang
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引用次数: 4

摘要

为了阐明数字化与企业绩效之间的关系,探讨不同类型企业利用数字化技术提高企业绩效的方式差异,本文采用自然语言处理技术和专家打分法对企业的数字化程度进行度量,将数字化对企业成本的影响分解为制造和产品销售两部分。在此基础上,本文运用中介效应模型分析了制造成本和产品销售成本在数字化影响不同类型企业绩效过程中的中介作用。结果表明:机电制造企业数字化程度最高,其次是纺织制造业,资源加工制造业数字化程度相对较低。对于轻纺制造企业而言,产品销售成本在数字化与轻纺制造企业之间的间接效应为掩蔽效应,效应值为43.17%。对于资源加工型制造企业,制造成本(76.39%)的中介作用强于产品销售成本(23.3%)。对于机电制造企业而言,产品销售成本对数字化提升企业绩效存在掩蔽效应,掩蔽效应为2.4%。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Research on the Mechanism of Digitalization to the improvement of Manufacturing Enterprises Performance Based on Mediating Effect
In order to clarify the relationship between digitalization and enterprise performance, and explores the differences in the ways of using digitalization technology to improve enterprise performance for different types of enterprises, this paper uses the natural language processing technology and expert scoring method to measure the degree of digitalization of enterprises, decomposes the impact of digitalization on enterprise costs into two parts: manufacturing and product sales. On this basis, this paper uses the mediating effect model to analyze the mediating role of manufacturing cost and product sales cost in the process of digital impact on different types of enterprise performance. The results show that: the mechanical and electronic manufacturing enterprises have the highest degree of digitization, followed by the textile manufacturing, and the digital degree of the resource processing manufacturing is relatively low. For the light textile manufacturing enterprises, the indirect effect of product sales cost between digitalization and light textile manufacturing enterprises is a masking effect, with the effect value of 43.17%. For the resource processing manufacturing enterprises, the mediating effect of manufacturing cost (76.39%) is stronger than that of product sales cost (23.3%). For the mechanical and electronic manufacturing enterprises, cost of product sales has a masking effect on digitalization improving the performance of enterprises, and the masking effect is 2.4%.
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