This study focuses on Nike's strategic cost management framework and analyzes its cost control practices and challenges in the context of globalization. By exploring Nike's specific practices in strategic positioning, value chain analysis, and cost driver analysis, the study reveals problems in the company's incomplete implementation of cost management concepts, inadequate implementation of mechanisms, and lack of an evaluation system. To address these issues, the study proposes measures such as establishing a strategic cost management concept, improving management mechanisms, and building an evaluation system to help Nike optimize its cost management framework, thereby improving operational efficiency and competitiveness. This study not only provides theoretical support for Nike's cost management in a complex market environment, but also provides valuable reference and lessons for other companies' cost control practices.

Ruimin Luo, Patrick Xu, Xinyi Liu. Research on the Strategic Cost Management Framework of Sporting Goods Enterprises. Academic Journal of Business & Management (2024) Vol. 6, Issue 10: 83-89. https://doi.org/10.25236/AJBM.2024.061014.

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