Zitong Gong

Zitong Gong

Volume 11, Issue 1 (Part 2), 2026

Differentiated marketing strategy, Selling expense control, Technology-driven strategy, Market-driven strategy, Management accounting, Home appliance industry.

Differentiated marketing strategy is the core for manufacturing enterprises to build competitive advantages, and the investment efficiency and control level of selling expenses are key financial indicators to measure the effectiveness of the strategy. From the perspective of management accounting, this paper takes Midea Group and Gree Electric Appliances in the home appliance industry as cases. Using literature research, comparative case analysis and normative research methods, it reveals the impact mechanism of different differentiated strategies on the selling expense ratio from three aspects: cost behavior, budget management, performance evaluation and refines adaptive control schemes. The study finds that the type of differentiated strategy determines the investment structure and driving logic of selling expenses, appropriate management accounting tools can improve control efficiency, and the integration of business and finance is the key to balancing strategic value and financial benefits. The conclusions enrich the cross-research between differentiated strategy and management accounting, providing practical references for manufacturing enterprises to optimize selling expense control.

© 2026, the Authors. Published by ISCCAC

This is an open access article distributed under the CC BY-NC license