Proceedings of the 2025 7th Management Science Informatization and Economic Innovation Development Conference (MSIEID 2025)

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Cross-factor Effect Analysis of Revenue-cost Dilemma of Manufacturing Servitization - based on Empirical Evidence of Manufacturing Listed Companies

Authors
Yinghao Li1, *, Bingyi Huo1
1Zhejiang Gongshang University, Hangzhou, 310018, China
*Corresponding author. Email: LYHYL36@163.com
Corresponding Author
Yinghao Li
Available Online 15 February 2026.
DOI
10.2991/978-94-6463-996-4_18How to use a DOI?
Keywords
Manufacturing servitization; servitization performance; digital capability
Abstract

Based on the 2012-2023 China a-share manufacturing listed company data, around the manufacturing enterprise in the transformation of service “revenue growth” and “costs” the reality of the tension, build the theoretical model of ability to integrate internal and external relationships elements, Discusses the service innovation ability, embedded digital ability, the relationship between sex, customer participation and organization of inert regulating mechanism of service performance. Study expand the manufacturing value-chain analysis boundary of performance measures, reveals the nonlinear effect and the boundary conditions in regulating mechanism, implement differentiation strategy of service for the enterprise provides a theoretical basis and improve resource allocation efficiency and management.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 7th Management Science Informatization and Economic Innovation Development Conference (MSIEID 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
15 February 2026
ISBN
978-94-6463-996-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-996-4_18How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yinghao Li
AU  - Bingyi Huo
PY  - 2026
DA  - 2026/02/15
TI  - Cross-factor Effect Analysis of Revenue-cost Dilemma of Manufacturing Servitization - based on Empirical Evidence of Manufacturing Listed Companies
BT  - Proceedings of the 2025 7th Management Science Informatization and Economic Innovation Development Conference (MSIEID 2025)
PB  - Atlantis Press
SP  - 208
EP  - 216
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-996-4_18
DO  - 10.2991/978-94-6463-996-4_18
ID  - Li2026
ER  -