【摘要】 战略成本管理是企业管理的重要组成部分,它不但可以为管理者提供财务信息和非财务信息,弥补传统成本法的核算弊端,还有助于企业提高成本管理效率,所以其在近些年逐渐成为大多数企业赞同的成本控制方法。小米公司自成立以来十年间取得了极大的成功,但近些年小米在国内的销售量出现了下降的趋势。经分析比对,小米的成本管理方式与我国成熟的高新技术企业之间仍存在一定差距。所以论文选用小米为例对其战略成本管控展开分析。更多还原

【Abstract】 The strategic cost management is an important part of the enterprise, it can not only provide managers with financial information and non-financial information, make up for the disadvantages of the traditional cost method of accounting, but also help enterprises to improve the efficiency of cost management, so it has gradually become a cost control method approved by most companies in recent years.Xiaomi has achieved great success in the past decade since it was founded, but its sales in China have declined in recent years.After analysis and comparison, there is still a certain gap between the cost management mode of Xiaomi and mature high-tech enterprises in China.Therefore, this paper selects Xiaomi as an example to analyze its strategic cost control.更多还原