对企业成本领先战略的思考.docVIP

对企业成本领先战略的思考 （On the Business Of Cost Leadership Strategy） Xx 学校班级 摘要： 中小企业就是促进我国国民经济和社会发展的重要力量。中小企业无论在资金、规模、人力上都不具有优势。Abstract：SME is to promote economic and social development in China a major force. SMEs in terms of capital, scale, do not have the manpower advantage. However, the cost leadership strategy by effectively improve the competitiveness of enterprises of great significance. Today's increasingly competitive market, fierce competition in dominant, invincible, you can use one of the ways is by reducing the company's operating costs, relatively low prices of products or services into the market, to increase their market share and increase profits. This article mentioned the cost leadership strategy in the enterprise competitive position strategy is very important Good use of cost leadership strategy, can play the advantages of enterprises so that enterprises in the competition can be developed. This competitive strategy of cost leadership strategy as the starting point, the basic strategy by analyzing the nature of meaning, advantages and disadvantages of factors, cost drivers from the excavation and reconstruction of both the enterprise value chain describes how to implement cost leadership strategy. Keyword:Cost leadership strategy; Cost drivers; reconstruction enterprise value chain 目 录 引言…………………………………………………………………………………1 一、成本领先战略的本质涵义……………………………………………………1 二、成本领先战略的理论依据……………………………………………………1 三、成本领先战略的影响因素……………………………………………………2 四、成本领先战略的风险………………………………………………………………………………………………………………2 六、成本领先战略的竞争优势……………………………………………………3 七、成本领先战略的缺点…………………………………………………………3 八、成本领先战略的实施分析……………………………………………………4 九、获得成本领先战略的方法……………………………………………………5 十、案例……………………………………………………………………………6 结论…………………………………………………………………………………7 参考文献……………………………………………………………………………8 致谢…………………………………………………………………………………8 引言 21世纪，越来越多的企业认识到，企业间的竞争，从对自然资源的竞争，资金的竞争，到产品的竞争已趋于白热化，只有成本的竞争才是终极的竞争资源，它具有可开发、可再生的特性，是企业不可复制的核心竞争优势。 当今社会，价格优势已不复存在，成本问题应该渗透到企业的每个角落，在同等价格条件下如何争取成本制胜成为企业的法宝。笔者认为，可以从两个方面入手：一是挖掘企业成本驱动因素，哪些成本为主要成本，哪些有改进潜