Research on the Impact of Digital Transformation on Enterprise Cost Stickiness from the Perspective of New Quality Productivity

Abstract

Against the backdrop of accelerated global digital transformation and the booming development of new quality productivity, the paradigm of enterprise cost management is undergoing profound changes. Based on the core characteristics of new quality productivity such as technology-driven, data-enabled, and efficiency leap, this article systematically explores the impact mechanism and typical patterns of digital transformation on enterprise cost stickiness. The study found that new quality productivity has significantly changed the asymmetry of cost fluctuations with income by reshaping cost structure, optimizing resource allocation, and improving decision-making efficiency. On the one hand, digital investment has enhanced the "rigidity" characteristics of fixed costs. On the other hand, the application of data elements and intelligent tools has weakened the intrinsic motivation of cost stickiness by reducing adjustment costs and alleviating agency problems. Through case analysis, four typical paths are summarized: intelligent manufacturing model, platform collaboration model, data decision-making model and cloud sharing model, and suggestions are put forward from three levels: policy support, enterprise practice and ecological construction, to provide theoretical reference and practical guidance for enterprises to optimize cost management and enhance financial resilience in the era of new quality productivity. The research expands the application of cost stickiness theory in digital contexts and provides a new perspective for understanding the interactive relationship between technological progress and corporate micro-behavior.