美团企业版总经理康凯先生在第十九届中国CFO大会现场分享了报告的核心内容与亮点。康凯先生指 出，企业消费管理已经从过去简单的费用控制，成为了连接员工体验、供应链效率、数据资产和战略执 行的"价值枢纽"。CFO，正是驱动这一价值创造的关键角色。 美团企业版与《新理财》杂志社希望通过这份报告的分析与分享，为企业CFO们带来新的启发，助力企 业在新的经济环境下实现战略跃迁，将费用管理从传统的成本控制转变为价值创造的新引擎。 在第十九届中国CFO大会上，美团企业版携手《新理财》杂志社，隆重发布了备受瞩目的《"费"创价值 —CFO战略跃迁新引擎》企业消费管理报告。这份报告凝聚了美团企业版与《新理财》杂志社的共同努 力，通过对过去10年间5219家上市公司海量消费数据的深入分析，得出了许多富有洞见的结论。 企业消费管理：从费用控制到价值经营 （一）聚焦企业"三费"的战略意义 在探讨企业的消费时，康凯先生着重聚焦了企业的"三费"，即企业的招待费用、差旅费用和福利费用。 诚然，企业的各类花费繁多，但之所以聚焦这三项费用，是因为对于众多企业而言，这三项费用其实是 与人紧密相连的，它们连接着企业的每一位员工。过去，许多企业主要是 ...

Group 1 - The article highlights the increasing trend of CFOs stepping into CEO roles across various industries, indicating a shift in the value perception of CFOs from merely cost-cutters to value creators [1] - Post-2020, companies are transitioning from a phase of high growth to a focus on high-quality development, necessitating a broader role for CFOs in driving value creation [1] Group 2 - CFOs face significant challenges in cost control, particularly in managing expenses related to entertainment, travel, and employee benefits, which are often seen as necessary but non-value-adding [2] - A report by Meituan and New Finance indicates that from 2015 to 2019, the ratio of travel and entertainment expenses to revenue for A-share listed companies remained stable at 0.68%-0.71%, but dropped to 0.54% in 2020, a decline of 20.6% compared to 2019 due to the impact of the public health crisis [2][4] Group 3 - The ratio of travel and entertainment expenses to revenue continued to decline, reaching a ten-year low of 0.48% in 2022, and slightly rebounding to 0.67% in 2023 before adjusting to 0.64% in 2024, a decrease of 4.5% [4] - The 2024 adjustment reflects a forward-looking strategy rather than a mere contraction in cost control, emphasizing the importance of consumption management in enhancing efficiency and data-driven decision-making [5] Group 4 - The SIMPLE model for corporate consumption management includes six core elements: Sustainability, Integration, Minimization, Personalization, Legal & Compliance, and Experience, shifting the focus from cost control to value creation [9][10] - The model aims to transform corporate spending into strategic resource allocation, providing data support for decision-making and enhancing multiple value creation responsibilities [11] Group 5 - Companies like LINLEE have successfully implemented the SIMPLE model, resulting in a 90% reduction in reimbursement time and a 50% decrease in cost control through efficient tools and processes [13] - The integration of digital solutions in corporate travel management has led to significant time savings and improved employee experience, while also enhancing compliance and budget accuracy [16][21] Group 6 - The article discusses the growing importance of ESG (Environmental, Social, and Governance) reporting, with CFOs now required to consider ESG factors in their financial strategies, especially following new regulations mandating ESG disclosures for certain listed companies [17] - Digital tools have enabled companies like Li Ning to reduce paper usage significantly and improve their ESG ratings by implementing electronic invoicing and travel platforms that track carbon emissions [19][22]

Core Insights - The report indicates a fundamental shift in Chinese enterprises' consumption management from "quantity change" to "quality change," emphasizing the importance of value creation over cost control [1] - The Chinese enterprise consumption market has reached a trillion-level scale, with management efficiency being enhanced through digital tools and refined control systems [1] Group 1: Industry Trends - Corporate consumption primarily involves expenses related to business entertainment, travel, and employee benefits, which are often challenging to manage due to complex reimbursement processes and verification difficulties [2] - The report highlights that many companies restrict all types of consumption to avoid violations, which can negatively impact employee morale and long-term competitiveness [2] - The future development trend in the trillion-level corporate consumption market includes supply chain integration, scenario control, and service fulfillment [2] Group 2: Company Initiatives - Meituan Enterprise Edition has provided services to over 10,000 companies across various industries, leveraging a network of 14.5 million active local lifestyle merchants [2] - The SIMPLE model was launched to enhance the core competitiveness of the SaaS market, focusing on personalized solutions for different industries [2][5] - The company aims to build a reliable nationwide supply chain system to ensure transparency and traceability in corporate consumption management [5] Group 3: Research and Development - Meituan Enterprise Edition collaborates with research institutions to publish management models and consumption reports, aiming to guide enterprises in achieving modern and world-class standards [5] - The report emphasizes six dimensions for providing practical experience and systematic management guidance: sustainable development, integrated solutions, cost minimization, personalized customization, legal compliance, and employee and customer experience [5]