Ma Wenjing, Jin Weifeng
School of Accounting, Hebei University of Economics and Business
Abstract:
In the era of a global digital revolution, corporate digital transformation has emerged as a pivotal
strategy for strengthening competitiveness. This study takes Haier Group as a case to explore the cost–benefit
dynamics and inherent risks throughout its digital transformation journey. By elaborating on the background and
key initiatives of Haier's transformation, the paper examines the associated cost structure — including
expenditures on technology infrastructure and organizational restructuring — and evaluates the resulting
economic gains, such as improved production efficiency and expanded market reach. It also identifies major
challenges, spanning technological uncertainties, organizational and managerial complexities, and market
volatility, and puts forward targeted countermeasures. The findings are intended to offer practical insights for
enterprises undertaking digital transformation, enabling them to strike an effective balance between costs and
benefits, proactively mitigate risks, and ultimately realize a successful digital transition.
Key Words:
Haier; digital transformation; cost-benefit; risk