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Digital Transformation and Strategic Cost Optimization: A Case Study of Dongguan Brilliant Asian Union Technology Co., Ltd.

Author(s)

Ruoyan Zhao, Lexuan Zhang, Mingzhuo Liu, Feifei Li*

Affiliation(s)

International Business School, Jilin International Studies University, Changchun, Jilin, China *Correspondence Author

Abstract

Amid intensifying competition in the global consumer electronics market, Dongguan Brilliant Asian Union Technology Co., Ltd., a cross-border manufacturer of USB cables under Hong Kong-listed Brilliant International Group, confronts critical challenges including extensive cost accounting practices and isolated data systems across multiple factories. Grounded in value chain theory and cost management system integration, this paper analyzes the company's implementation of the Kingdee K/3 enterprise resource planning system to establish a hybrid cost management framework combining standard costing and activity-based costing. By unifying accounting standards across four production bases and integrating operational and financial data flows, the solution enables precise cost control throughout the entire chain of procurement, production, and cross-border logistics. Empirical evidence from the implementation demonstrates that business-finance integration empowered by digital tools can significantly improve cost management accuracy-reducing material waste rates to industry benchmarks, enhancing procurement cost control, and improving cross-border order profitability. The findings offer practical guidance for analogous cross-border manufacturing enterprises seeking to transition from reactive cost accounting to proactive strategic cost management.

Keywords

Strategic Cost Management; Value Chain Model; Activity-based Costing; Standard Costing; Digital Transformation

References

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