Win-Win Value-Added Statement and IoT-Based Business Model Innovation: The Case of Haier
案例编号：
EN_Revised May 2024KJYGSCW_1868
被浏览次数：
1183
案例名称：
Win-Win Value-Added Statement and IoT-Based Business Model Innovation: The Case of Haier
译名：
Win-Win Value-Added Statement and IoT-Based Business Model Innovation: The Case of Haier
案例作者：
Dai Lu , Yin Huaxiang
作者单位：
Renmin University of China, Nanyang Technical University
译者：
-
案例企业：
Haier Group
行业：
制造业
学科领域：
会计与公司财务、其他
规模：
大型
案例语种：
英文
案例类型：
微案例
中文关键词：
商业模式创新、共赢增值表、事前算赢、复盘分析
英文关键词：
Business model innovation, Managerial report, The win-win value-added statement
中文摘要：
本案例以海尔集团进行物联网商业模式创新为背景，聚焦于集团内部疫苗网的创业历程，呈现了疫苗网的创业团队如何借助新的管理会计报表——共赢增值表，开展事前测算用于规划商业创新以及事后开展商业创新的诊断和反馈等。疫苗网的创业团队经过实地调查，发现了新的商业机遇，决定采用物联网技术将超低温冷柜从电器变为网器，以自动记录和存储疫苗在接种站冷柜的物流时间节点，由此发展成物联网大数据，用于支持接种站的疫苗管理。同时，疫苗网也基于以上合作形成针对疫苗接种场景的整体解决方案，由此拓展了接种服务的商业场景和价值创造的机会。以上商业模式创新经过疫苗网团队中业务和财务人员的协同工作将价值创造的因与果反映到共赢增值表上，并用于事前和事后的创新管理。
英文摘要：
The case investigates the business model innovation and enabling role of a new style of managerial accounting report on a basis of digital application of Internet of Things (IoT) in Haier Group. By focusing on the development of Vaccine Net in Haier group, this case shows how a new style of managerial accounting report, titled the Win-Win Value-Added Statement, is used for managing business model innovation . In the setting of Vaccine Net, new business opportunities are developed via transforming the ultra-low-temperature freezer to an IoT appliance, so as to automatically record, collect and transmit the timeline of the vaccines in and out of the freezers at the inoculation station to the platform operated by Vaccine Net. Thus, IoT based big data to support vaccine management have been collected until Vaccine Net was formed. The Vaccine Net team further offers extended business services and integrated solutions based on the business scenario of vaccination. Consequently, Vaccine Net has expanded the business scenario of the inoculation service and the opportunities of value creation. The causality of value creation behind business model innovations of Vaccine Net is reflected in the win-win value-added statement. The forward and feedback information of the win-win value-added statement is used in business innovation management for the development of Vaccine Net.
适用对象：
本科、学术硕士、专业硕士
编写方式：
采编
开发时间：
2022
入库时间：
Revised May 2024
索要案例使用说明：
确认订购本案例：
