Intelligent Transformation and Cost Stickiness in Manufacturing Enterprises: The Mediating Effect of Resource Allocation

Intelligent transformation as an important choice to promote the high-quality development of manufacturing enterprises, and cost stickiness is the result of resource allocation in the process of intelligent transformation of enterprises, reflecting the asymmetry of enterprise cost changes with business volume. Based on the sample data of A-share listed manufacturing enterprises in Shanghai and Shenzhen during 2016-2023, this paper examines the impact of intelligent transformation of manufacturing enterprises on the cost stickiness of enterprises. The results find that: intelligent transformation has an inhibitory effect on the cost stickiness of manufacturing enterprises; the results of the mediating mechanism of the impact of intelligence on cost stickiness indicate that the channel of supporting intelligence to inhibit the cost stickiness of enterprises through resource allocation. This study theoretically expands the research paradigm of “Information Technology and Accounting”, and practically provides practical suggestions for the promotion of industrial intelligence and the upgrading of business operations.