Key Takeaways NIO introduced its CBU mechanism to control R&D expenses and enhance operational efficiency.Each business unit tracks costs independently with ROI targets and performance-based incentives.NIO targets quarterly R&D spending of RMB 2B and SG&A below 10% of sales revenues by Q4 2025.NIO Inc. (NIO) implemented a series of measures under its Cell Business Unit (CBU) mechanism to better control R&D expenses, starting from the second quarter of 2025. Per 36kr, the core idea behind NIO’s CBU system is ...