Abstract
This article selects Luckin coffee, the legendary coffee company in the industry, as the research object, analyzes the important role of big data in cost management during its forced delisting and recovery process, aiming to provide help for the digital revolution of the coffee industry. The article takes SWOT model which is used to comprehensively analyze the current competitive situation of the enterprise, identify its advantages and disadvantages, so as to accurately drive the upgrade of cost management strategy. The last part, according to the above analysis put forward the enterprise expectation and industry outlook. By discussing Luckin coffee's comeback in the background of digital economy, this paper concludes that big data, as the most active element in the new round of industrial revolution.
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