康凯：企业消费管理的成本重构与价值经营

Core Insights - The report titled "Creating Value through Expenses - A New Engine for CFO Strategic Transition" was launched by Meituan Enterprise Edition in collaboration with Xin Finance Magazine, analyzing consumption data from 5,219 listed companies over the past decade [1][3] - The report emphasizes the transformation of enterprise consumption management from simple cost control to a value-creating hub that connects employee experience, supply chain efficiency, data assets, and strategic execution [3] Group 1: Strategic Significance of Corporate Expenses - The focus is on the "three expenses" of enterprises: hospitality expenses, travel expenses, and welfare expenses, which are closely linked to employees [3][4] - In the current economic environment, companies are transitioning from market-driven strategies to innovation and leadership-driven strategies, making employees the core asset of the enterprise [3][4] Group 2: Limitations of Traditional Expense Management - Traditional financial management primarily focused on verifying the authenticity of expenses, relying heavily on invoice verification, which may not fully capture the reality of transactions [5][6] - The new economic environment requires financial personnel to empower employees rather than being constrained by rigid rules [6] Group 3: Trends in Corporate Consumption Management - Analysis of A-share listed companies shows a significant decline in hospitality and travel expenses as a percentage of revenue from 0.68%-0.71% (2015-2019) to 0.54% in 2020, a drop of 20.6% compared to 2019, due to the pandemic [7][8] - By 2024, the percentage is expected to stabilize at 0.64%, indicating a shift from quantity expansion to quality enhancement in consumption management [8] Group 4: SIMPLE Model for Optimizing Corporate Consumption Management - The SIMPLE model includes six components: Sustainability, Integration, Minimization, Personalization, Legal & Compliance, and Experience, aimed at enhancing corporate consumption management [9][10][11][12][13] - The model emphasizes the importance of sustainable practices, integration of various departments, and the minimization of costs while ensuring compliance with regulations [9][10][12] Group 5: Achievements and Future Directions - Meituan Enterprise Edition has successfully helped numerous companies reduce their average expense rate by approximately 30% through online and digital management of the three expenses [14] - The goal is to transition from traditional invoice-based management to a refined, data-driven management model that creates real value for enterprises [14]