Will the Digital Technology Application Affect the Cost Stickiness of the Manufacturing Enterprise?
The Party's 20th annual report proposed to"accelerate the development of the digital economy and promote the deep integration of the digital economy and the real economy".The impact of emerging digital technology applications on enterprises becomes a new field of research.This paper takes the A-share manufacturing companies in 2016-2020,and uses fixed effect model to explore the influence of digital technology application on enterprise cost stickiness.The results show that the application of digital technology can significantly inhibit the cost viscosity of manufacturing enterprises.Path test found that the application of digital technology suppressed the enterprise cost stickiness by adjusting the cost path,agent conflict path and management opti-mistic expectation path.The heterogeneity test found that the application of digital technology more significantly inhibited the vis-cosity of the operating cost,but did not significantly inhibited the viscosity of the pin pipe cost.This study clarifies the influence and action path of digital technology application on the cost stickiness of manufacturing enterprises,and provides a certain theo-retical basis and useful reference for manufacturing enterprises to strengthen the application of digital technology to improve the efficiency of enterprise resource allocation.
Digital technology applicationManufacturingCost stickinessResource allocation efficiency
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