摘要在现代经济学理念里面，通过将自身环境与位置相结合，使用一些有价值性的方式来提升企业的创造价值，来提高企业竞争力的一种方式称之为战略。对于战略来说，它的优势在于降低企业的成本与提高其核心竞争力。就目前而言，绝大部分企业在战略艺术上进行成本控制的方式还处于初级阶段，并且绝大部分的企业经营方式依然为传统管理模式，这种方式不能满足当前市场的竞争需求，因此大部分企业急需转换管理模式。目前，对企业成本管理方式的改进是企业的首要目标，通过考量自身价值链所带来的价值与影响力，分析市场竞争方式，运用合理的战略方式来提高自身核心竞争力，并结合会计学理念，将理论与市场环境相结合，研究分析小米公司对成本进行管理的战略方式。关键词：战略：小米公司：价值链：AbstractLnthemodernconceptofeconomics,strategyreferstoitsresourcesandenvironmentofenterprises,byusingsomeeffectivemeanstoenhancethevalueoftheenterprise,ascienceandartenterprisestrategiccompetence,strategicmanagementisanessentialpartofmodernenterprisemanagementinthesystem.Becausestrategiccostmanagementcanreducethecostofenterprises,butalsoenhancethecompetitiveadvantageofthemaincomponents.ThemanagementsituationofChina'scurrentcorporate,themajorityofenterprisesbelongingtotheinitialstageintheimplementationofthestrategiccostmanagementprocess,inadditiontomostenterprisesstillcomplywiththetraditionalmodeofcostmanagementmodeofenterprises,intoday'sfiercemarketcompetitioncannotadapttothemarketmechanism,butalsounabletomeettheneedsofenterprisedevelopment.Therefore,formodernenterprises,mustbetheprimarycostmanagementtotheenterpriseachievethegoalofeffectiveintegrationofthevaluechainoftheirownatthesametime,thescientificanalysisoftheindustryenvironment,lookingforalong-termcompetitiveadvantagefortheenterprise,thispaperusesstrategicmanagement,accountingandotherrelatedknowledge,throughthemethodofthecombinationoftheoryandpractice,thestrategiccostmanagementmodeofmilletcompanyhasconductedtheresearchandanalysisofdeep.Keywords:“Strategy:”“milletcompany:”“valuechain:”目录第1章绪论.................................................................11.1研究背景及意义..................................................................................................................11.2研究内容...............................................................................................................................21.3.文献综述...............................................................................................................................2第2章小米公司战略成本管理的概况.............................................32.1小米公司战略成本管理的目标.........................................................................................32.1.1确定准确的市场定位和发展方向...............................32.1.2有效管理与控制企业的成本动因...............................32.2小米公司战略成本管理现状.............................................................................................32.2.1小米公司的成本费用构成.....................................32.2.2战略成本管理观念陈旧.......................................4第3章小米公司战略成本管理案例分析...........................................53.1小米公司竞争战略的选择.............................................53.1.1创新的低成本营销模式.......................................53.1.2实施成本企划与精选方案.....................................53.2小米公司价值链分析.................................................63.2.1...
