Analysis of Haier Smart Home’s Financial Digitalization and Intelligence Transformation Under the Harvard Framework

초록

With the rapid advancement of digital technologies, traditional manufacturing industries are undergoing a systemic shift from factor-driven to data-driven operations. Building efficient, intelligent financial and operational systems has become a critical pathway for enterprises to enhance competitiveness. This study examines Haier Smart Home, employing literature review, case analysis, and comparative analysis methods. Utilizing the Harvard analytical framework, it systematically dissects the company’s digital and intelligent transformation process across four dimensions: strategy, accounting, finance, and outlook. Findings reveal that Haier Smart Home achieved business process reengineering, cost structure optimization, and operational efficiency gains by establishing a financial shared service center, data middle platform, and intelligent manufacturing system. Its asset structure became more robust, profitability steadily improved, and the digital-intelligent strategy significantly enhanced operational quality and value creation capabilities. This paper integrates the Harvard Analysis Framework with corporate digital-intelligent transformation research, expanding the application boundaries of traditional strategy-finance analysis tools in the digital economy context. It simultaneously reveals the operational mechanisms of digital-intelligent transformation in organizational capability restructuring, financial decision-making mechanism optimization, and value chain upgrading, enriching the theoretical framework of digital transformation research in manufacturing.

키워드