Corporate Digital Transformation and Cost Governance: A Comparison of JD.com and Amazon

Abstract

With the rapid development of the digital economy, more and more enterprises are actively using digital means to improve operational performance and effectively reduce costs. This article is based on the theories of information asymmetry, transaction costs, and economies of scale. It selects JD.com in China and Amazon in the United States as typical cases for comparative research, and deeply explores the specific impact of digital transformation on enterprise cost control. The research results indicate that timely release and sharing of information through digital platforms can significantly reduce information asymmetry between buyers and sellers, help enterprises accurately identify target consumers, optimize resource allocation, and reduce transaction costs. In addition, there are significant differences between JD and Amazon in terms of digital paths and cost control strategies, which reflect the diversified characteristics of enterprise digital practices in different market environments. The conclusion of this study can provide reference for multinational corporations to develop differentiated digital strategies, which can help them effectively reduce digital transformation costs and enhance international competitiveness in their global layout.