Effectiveness Evaluation Model of Digital Cost Management Strategy for Financial Investment of Internet of Things Enterprises in Complex Environment

Table 1

The difference between SCM and traditional cost management.

Comparison items	SCM	Traditional cost management
Target	Gain and maintain enterprise competitive advantage	Cost reduction
Management field	The whole value chain inside and outside the enterprise	Enterprise internal value chain
Management object	Strategic cost driver	Activity cost driver
Focus	Cost process information	Cost result information
Effect	Long term	Transiency