The Influence of the Holistic Strategic Management Framework in the Global Electric Vehicle Industry as a Navigation of Manufacturing Transformation and Axiological

Dwi Handoko , Bondan Haryono , Intan Kartasasmita , Edwin Julianus Sebayang , R.Ius Oilianto

Trisakti University, Indonesia

DOI: https://doi.org/10.35609/gcbssproceeding.2026.1(32)

ABSTRACT


Represents a transformative era for the global manufacturing sector, where the Electric Vehicle (EV) industry must reconcile rapid technological scaling with ethical sustainability. This research investigates the 10-year strategic outlook for EV manufacturing, focusing on the phenomenon of "Financial Resilience" where firms navigate high initial capital requirements through disciplined fiscal planning. By analyzing a longitudinal projection, this study demonstrates that strategic management incorporating tax efficiency through loss carryforward and optimized Marketing Expenses (stabilized at 2.5% to 3.0% of revenue) facilitates a robust transition from early-stage investment losses to long-term net profitability. From an epistemological perspective, the research evaluates the validity of market forecasting for the 2035 horizon, asserting that future manufacturing "truth" must be grounded in both empirical data and pragmatic utility. Furthermore, the study explores the axiological evolution of the industry, manufacturing success will be judged not only by economic output ( instrumental value ) but by its intrinsic contribution to global carbon neutrality and human welfare (moral value). The findings suggest that the 10-year manufacturing phenomenon will shift toward "Pragmatic Excellence," where success depends on the researcher's moral responsibility to maintain data integrity and policy relevance. Projections indicate that companies adopting this holistic framework can successfully evolve from tax-shielded recovery phases into global leaders of the sustainable energy transition.


JEL Codes:


Keywords: Strategic Management, Global EV Industry, Financial Resilience, Tax Efficiency, Axiological Ethics, Manufacturing Transformation.

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