Abstract
Digital transformation technologies (such as mobile devices, the Internet of Things, and cloud computing) play a pivotal role in strategic cost management by enhancing efficiency, improving resource allocation, and enabling data-driven decision-making based on digital transformation. This transformation facilitates real-time monitoring of strategic costs, leading to enhanced corporate value.
Digital transformation technologies reshape business strategies by optimizing cost structures and enhancing operational efficiency. These technologies enable companies to reduce strategic costs—such as production and logistics costs—while improving decision-making through real-time data analysis. By automating processes and reducing inefficiencies, companies can reallocate resources toward value-generating activities.
This study explores the mechanisms through which digital transformation impacts cost management strategies and evaluates its impact on corporate value.
The study concludes that digital transformation is a key strategy for achieving competitiveness. It recommends the need to invest capital in digital transformation technologies while simultaneously spreading the culture of institutional digital transformation across all corporate functions.
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