会计学院知识库

摘  要

在数字技术与产业变革深度融合的当下，数字化浪潮正以前所未有的态势重塑全球经济格局，传统产业唯有主动拥抱变革，方能在激烈竞争中突围。产业与数字的深度融合不仅激活了经济增长新动能，更成为驱动各行业高质量发展的核心力量，家居制造领域也迎来以智能制造、柔性生产核心的产业革新。国家将数字化发展提升至战略核心，通过出台相关政策文件，为企业转型营造良好环境。

在政策保障下，众多家居制造企业积极探索转型路径，但由于行业特性复杂、技术应用难度大，相关研究虽已比较丰富，但微观案例研究较少。索菲亚作为定制家居行业领军企业，凭借多年技术积累与市场经验，率先构建全链条数字化生态体系，实现从传统制造向智能制造的转型突破，其创新模式和实践经验为行业提供了一些借鉴。

文章以索菲亚案例，基于资源基础理论、协同效应理论和平衡计分卡理论搭建分析框架，深入探讨其数字化转型的动因、路径与效果，并提炼结论启示。在研究过程中，首先通过文献综述梳理了国内外数字化转型及企业战略绩效评价的研究成果；理论部分阐释了数字化转型与企业绩效评价内涵，介绍三大理论基础。案例分析环节，阐述选择索菲亚的原因与企业概况，剖析数字化转型对其绩效的影响机理。基于平衡计分卡构建战略绩效评价体系，进行纵横对比，从财务与非财务维度分析绩效变化，并结合熵值-突变级数法评估综合绩效，以熵值法的客观性优化评价结果，提升分析的准确性。

通过分析索菲亚数字化转型案例及数据，得出文章研究结论，其绩效变动与转型阶段契合，数字化转型切实提升企业绩效，提高生产质量，强化服务能力。由此总结出的启示，有助于索菲亚及同行业企业领悟转型意义，进而制定科学数字化战略，推动高质量发展与转型升级，为家居制造业数字化转型提供参考。

Abstract

With the deep integration of digital technology and industrial change, the digital wave is reshaping the global economic pattern in an unprecedented situation. Only by actively embracing change can traditional industries break through in the fierce competition. The deep integration of industry and digital not only activates the new kinetic energy of economic growth, but also becomes the core force driving the high-quality development of various industries. The field of home manufacturing also ushers in industrial innovation with intelligent manufacturing and flexible production as the core. The state has promoted digital development to the core of strategy, and created a good environment for enterprise transformation by issuing relevant policy documents. Under the policy guarantee, many home furnishing manufacturing enterprises actively explore the transformation path. However, due to the complex characteristics of the industry and the difficulty of technology application, although the relevant research has been relatively rich, there are few micro-case studies. As a leading enterprise in the customized home furnishing industry, Sofia has taken the lead in building a full-chain digital ecosystem with years of technology accumulation and market experience, and has achieved a breakthrough in the transformation from traditional manufacturing to intelligent manufacturing. Its innovation model and practical experience provide some reference for the industry.

Based on the case of Sophia, this paper builds an analytical framework based on resource-based theory, synergy effect theory and balanced scorecard theory, deeply discusses the motivation, path and effect of its digital transformation, and refines the conclusion and enlightenment. In the research process, firstly, the research results of digital transformation and enterprise strategic performance evaluation at home and abroad are sorted out through literature review. The theoretical part explains the connotation of digital transformation and enterprise performance evaluation, and introduces three theoretical foundations. In the case analysis part, the reasons for choosing Sofia and the general situation of the enterprise are expounded, and the influence mechanism of digital transformation on its performance is analyzed. Based on the balanced scorecard, the strategic performance evaluation system is constructed, and the vertical and horizontal comparison is carried out. The performance changes are analyzed from the financial and non-financial dimensions, and the comprehensive performance is evaluated by the entropy-mutation series method. The objectivity of the entropy method optimizes the evaluation results and improves the accuracy of the analysis.

By analyzing the case and data of Sofia 's digital transformation, the conclusion of the article is drawn. Its performance changes are in line with the transformation stage. Digital transformation effectively improves enterprise performance, improves production quality, and strengthens service capabilities. The enlightenment summarized from this will help Sofia and enterprises in the same industry to understand the significance of transformation, then formulate a scientific digital strategy, promote high-quality development and transformation and upgrading, and provide reference for the digital transformation of household manufacturing industry.