随着经济全球化迅速发展，客户的多样化、个性化需求不断驱动企业进行生产和经营的变革。如何在数字经济下激烈的市场竞争环境中可持续发展，取得竞争优势是所有企业都需要思考的问题。在市场竞争中，成本管理的效果关系到企业的竞争优势强弱，传统的成本管理思想过分关注短期的成本控制，无法结合企业内外部环境进行成本优劣的全面评估。战略成本管理综合了企业环境分析结果，从战略的角度思考成本管理，明确自身在价值链上的发展方向，实现资源的优化配置，提高市场竞争力。

智能制造相关领域迅速发展给实施战略成本管理带来了可行性。随着互联网、物联网、大数据、人工智能等信息技术的普及和深化应用，企业的数字化程度日益提高，推动了企业内外部生产经营全链条的信息透明。充分的数据支撑和流程的记录可以提高企业管理的精细程度，帮助企业找到在技术和商业模式平衡点上的最佳成本管理，实现基于价值的长期战略发展。

在竞争激烈、市场饱和的家电市场上，海尔集团以构筑工业互联网平台为手段，推行基于价值链的战略成本管理，突破了传统成本管理的局限性。本文采用文献研究、比较分析和案例研究法，分析海尔公司推进网络化智能制造战略，通过企业内部、行业竞争以及竞争对手价值链分析视角，介绍海尔公司通过聚焦白色家电，赋能工业互联网实现智能制造的发展战略，重构并优化企业原有价值链，实现了营业收入和市场占有率的提升。

With the rapid development of global economics, the diversified and personalized demand of customers is driving enterprises to carry out production and management changes. All enterprises need to think about that how to achieve sustainable development and obtain competitive advantages in the competitive environment of the digital economy. In the market competition, the effect of cost management is affecting the competitive advantages of the enterprises. The traditional cost management focused on short-term cost control too much, which could not comprehensively assess the advantages and disadvantages of cost by combining the internal and external environment of the enterprise. Strategic cost management integrated the analysis of the enterprise environment analysis, use strategic thinking to analyze cost management, clarify its own development direction in the value chain, and optimize the resource configuration to improve market competitiveness.

The development of intelligent manufacturing has brought feasibility to the implementation of strategic cost management. With the popularization and deepening application of information technology such as Internet, Internet of Things, big data and artificial intelligence, the digitalization of enterprises is increasing, which promotes the transparency of information in the whole chain of production and operation within and outside enterprises. Adequate data support and process records can improve the refinement of enterprise management, help enterprises find the best cost management in the balance of technology and business models, and achieve long-term value-based strategic development.

In the competitive and saturated home appliance market, Haier Group has broken through the limitations of traditional cost management by building an industrial Internet platform and implementing strategic cost management based on the value chain. Using literature research, comparative analysis and case study methods, this paper analyzes Haier's strategy of networked intelligent manufacturing, and introduces Haier's development strategy of intelligent manufacturing through focusing on white goods, enabling the industrial Internet, and reconstructing and optimizing the original value chain of enterprises through the perspective of internal enterprise, industry competition and competitive value chain analysis, Haier has realized revenue and market share increase.

In the process of comprehensively promoting the strategic cost management based on the value chain, Haier reduces the cost of research and development by focusing on white goods; By constructing an autonomous, controllable research and development system with a global layout, Haier has achieved accurate activity based cost recording and controlling by creating flexible production lines; By enabling external ecosystem building the industrial Internet platform, Haier complemented and improved the value chain status of the enterprises; Haier has also achieved continuous optimization of costs through the “win together” production model, and achieved a substantial increase in product revenue through the active distribution of overseas markets. Through years of strategic adjustment based on value chain analysis, Haier has gradually become a white goods leading manufacturer from the initial domestic appliance manufacturers in the market, promoted the value of enterprises from the lower status of the value chain to the higher status.