To address the challenges faced by manufacturing enterprises in digital transformation, this paper analyzes the relationship between digital transformation and enterprise performance. Using panel data from domestic A-share-listed manufacturing enterprises from 2012 to 2022, two hypotheses were proposed. The analysis and verification revealed that digital transformation in manufacturing enterprises can enhance performance and reduce costs. Based on the impact of digital transformation on manufacturing enterprise performance, optimization suggestions are proposed to guide future digital transformation and performance improvement efforts in these enterprises.
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