Cost management in listed food and beverage processing companies in the context of digital transformation: International experience and implications for Vietnam

Using a qualitative approach that combines secondary data synthesis with comparative case analysis, this study systematizes the experience of several leading listed food and beverage (F&B) corporations in applying enterprise resource planning (ERP), artificial intelligence (AI), the Internet of Things (IoT), digital twins, and integrated data platforms to the management of raw material, production, inventory, and logistics costs. On this basis, the study analyzes the current state of cost management and digital transformation at selected listed food and beverage processing companies in Vietnam, identifies initial achievements as well as barriers related to data infrastructure, human resources, and system integration, and proposes policy implications and recommendations to accelerate digital transformation in cost management, improve operational efficiency, and enhance competitiveness.