对企业成本领先战略的思考.doc

王丽 Page PAGE 2 对企业成本领先战略的思考 对企业成本领先战略的思考 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。但是通过成本领先战略对企业有效提高竞争力具有重要的意义。当今的市场竞争日趋激烈，要在激烈的竞争中占有优势，立于不败之地，可以采用的途径之一是通过降低企业的运营成本,以相对较低的产品或服务价格来切入市场,从而提高企业的市场占有率,增加企业的利润。该篇提到的成本领先战略在企业竞争策略中地位非常重要，运用好成本领先战略，可以发挥企业的优势，使企业在竞争中获得发展。该篇以竞争战略中的成本领先战略为出发点，通过分析这一基本战略的本质涵义、优缺点及其影响因素，从挖掘成本驱动因素和重构企业价值链两方面阐述了如何实施成本领先战略。 关键词：成本领先战略; 成本驱动因素重; 构企业价值链 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 五、成本领先战略的使用条件……………………………………………………2 六、成本领先战略的竞争优势……………………………………………………3 七、成本领先战略的缺点…………