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A Case Study on AI-Enabled Lean Supply Chain Cost Management: Evidence from Haier Smart Home

Author(s)

Junkai Zheng, Ziqi Ding, Junbao Li, Jiawa Meng*

Affiliation(s)

School of International Business, Jilin International Studies University, Changchun, Jilin, China *Corresponding Author

Abstract

Against the backdrop of the digital economy, traditional cost management approaches have become increasingly inadequate in addressing the pressures arising from intensified competition in the home appliance industry and fluctuations in raw material prices. Taking Haier Smart Home as the research case, this study systematically investigates the mechanisms and effects of artificial intelligence (AI)-enabled lean supply chain cost management by employing a case study approach that integrates both qualitative and quantitative analyses, grounded in lean cost management theory and transaction cost theory. The findings indicate that Haier Smart Home has leveraged AI platforms such as COSMOPlat and HYZEN to break down data silos and realize end-to-end collaboration across procurement, production, logistics, sales, and green operational processes. Through the precise management of direct costs, activity-based costs, transaction costs, and environmental costs, the company has significantly reduced procurement cost ratios while improving inventory turnover efficiency and profitability. In response to existing challenges related to global coordination, the integration of business and financial systems, and data security governance, this study further proposes several optimization strategies, including deepening the analysis of AI-driven operational mechanisms, establishing a globally unified intelligent control platform, and strengthening intelligent risk management systems. This research enriches the interdisciplinary literature at the intersection of AI and accounting cost management, while also providing practical insights for manufacturing enterprises seeking to achieve cost reduction, operational efficiency enhancement, and greater supply chain resilience through digital and intelligent technologies.

Keywords

Artificial Intelligence; Supply Chain Cost; Lean Cost Management; Haier Smart Home; Manufacturing Industry

References

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