Research on Cost Control Optimization of Smart Elderly Care Enterprises under the Background of Digitalization

Driven by digital technologies, smart elderly care has emerged as a core solution to address the challenges of population aging. However, high-cost investment coupled with inefficient management constitute key constraints to the industry's sustainable development. This paper analyzes the cost structure, control status, and challenges-including high technological investment, weak indirect cost management, and insufficient policy-market coordination-of smart elderly care enterprises in the digital era, using Beijing Ainong Elderly Care Technology as a case study and examining its financial data from 2019 to 2024. It proposes optimization paths such as constructing a full-cycle dynamic cost accounting system, building an information platform integrating business and finance, and improving the policy-market coordination mechanisms. The research aims to provide reference for cost reduction and efficiency improvement in the industry and promote the high-quality development of the elderly care industry.