Since its establishment in 2010, Xiaomi Technology Co., Ltd. has been a global mobile Internet enterprise and innovative technology enterprise focusing on the research and development of intelligent hardware and electronic products, smartphones, smart electric vehicles, Internet TV, and smart home ecological chain construction. However, with the increasing industry competition, we should effectively use our own resources in internal management to occupy a larger market share. Therefore, from Xiaomi Technology Liability Co., LTD.'s perspective, it is particularly important to improve the cost decision and find a scientific cost decision to achieve a better strategic goal. Based on its existing cost decision analysis and operation, this paper puts forward the combination of "RPA + AI" technology in the cost decision structure. The first part of the paper determines the research background, significance, method, and background. The second part details the relevant concepts: cost decision, artificial intelligence, and "RPA + AI", the theoretical basis. In the third part, Xiaomi Technology Liability Co., Ltd. is taken as a case to analyze the specific application of the cost composition and cost decision of "RPA + AI", including technical advantages and specific applications. In the fourth part, based on the analysis of the third part, "RPA + AI" is optimized and integrated in Xiaomi Group, the current situation of cost management is compared, analyzed, and finally put forward the problems and challenges faced. The fifth part summarizes the research in this paper and summarizes them systematically.