伴随着新时代市场竞争越来越激烈，成本管理对于任何一个企业来说都 是至关重要的。传统的成本管理缺乏长远思维，战略成本管理是站在战略的 角度推动企业的长期持续发展。本文试图以小米公司为例子，运用桑克模式 进行战略成本分析，从价值链、战略定位、成本动因三个角度分析小米公司 的成本管理实践，研究小米在战略成本管理当中的优势、不足以及信息化技 术和人工智能在小米成本管理中的应用，并提出优化策略。

With the increasingly fierce market competition in the new era, cost management is crucial for any enterprise. Traditional cost management lacks long-term thinking, strategic cost management is to promote the long-term sustainable development of enterprises from a strategic point of view. This paper attempts to take Xiaomi Company as an example, apply Sanke model to carry out strategic cost analysis, analyze Xiaomi's cost management practices from three perspectives: value chain, strategic positioning and cost drivers, study the advantages and disadvantages of Xiaomi in strategic cost management, and the application of information technology and artificial intelligence in Xiaomi's cost management, and propose optimization strategies.