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| The Influence of Digital Technology Application on Enterprise Product Cost Advantage |
| ZHOU Zhou，WU Xintong |
| Chongqing University, Chongqing, China |
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Abstract Based on the manually sorted financial report data of listed companies, this study constructs the variable of digital technology application degree of China’s A-share manufacturing listed enterprises from 2009 to 2018 to empirically test the impact of enterprise digital technology application on product cost advantage. The research shows that the application of enterprise digital technology has a significant positive effect on product cost advantage, and innovation intensity, governance level and human capital play a partial intermediary effect between them. At the same time, the relationship between enterprise digital technology application and product cost advantage is also affected by the nature of enterprise property rights, enterprise scale and regional marketization level. The extensive analysis also finds that the excessive application of enterprise digital technology will increase various costs in the process of production and operation, and may lead to the loss of product cost advantage.
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Received: 05 September 2021
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