Research on Cost Control Optimization of Smart Elderly Care Enterprises under the Background of Digitalization

Jie Zhou; Zeling Dong

doi:10.54691/v7z9zr18

Research on Cost Control Optimization of Smart Elderly Care Enterprises under the Background of Digitalization

Jie Zhou, Zeling Dong

Scientific Journal of Economics and Management Research, (2026), Vol.8, No.2, pp.51-60

Published: February 28, 2026

DOI: 10.54691/v7z9zr18

PDF: Download Full Text PDF

Abstract

Driven by digital technologies, smart elderly care has emerged as a core solution to address the challenges of population aging. However, high-cost investment coupled with inefficient management constitute key constraints to the industry's sustainable development. This paper analyzes the cost structure, control status, and challenges-including high technological investment, weak indirect cost management, and insufficient policy-market coordination-of smart elderly care enterprises in the digital era, using Beijing Ainong Elderly Care Technology as a case study and examining its financial data from 2019 to 2024. It proposes optimization paths such as constructing a full-cycle dynamic cost accounting system, building an information platform integrating business and finance, and improving the policy-market coordination mechanisms. The research aims to provide reference for cost reduction and efficiency improvement in the industry and promote the high-quality development of the elderly care industry.

Keywords: Digitalization; Smart Elderly Care; Cost Control; Activity-Based Costing; Life Cycle Cost Analysis.

APA Citation: Jie Zhou, Zeling Dong (2026). Research on Cost Control Optimization of Smart Elderly Care Enterprises under the Background of Digitalization. Scientific Journal of Economics and Management Research, 8(2), 51-60. https://doi.org/10.54691/v7z9zr18

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