成本领先战略在企业中的实施探讨

成本领先战略在企业中的实施探讨
摘 要：随着科学技术突飞猛进，全球性竞争日益激烈，为了适应这种竞争的需要，战略成本管理应运而生。优胜劣汰是市场竞争的基本法则，企业要生存、求发展，就必须加强成本领先战略的管理，以采取各种措施降低成本，以低于竞争对手的成本进行生产经营，获取更多的市场份额和盈利。把成本领先战略有效地应用到实际工作中去,实现成本领先战略的预定目标,有助于增强企业战略管理的有效性,为企业实施竞争战略提供强有力的支撑,从而使企业保持长久的竞争优势,掌握市场主动权。
关键词：成本管理；竞争；成本领先战略
Cost Leader in Business Strategy in the Implementation of Discussion

Abstract: Scientific and technological advances, the increasingly fierce global competition, in order to meet the needs of this competition, cost management strategy should be transported and Health. The survival of the fittest is the basic law of market competition, enterprises, to survive, and development, we must strengthen the leading strategic management costs, to take various measures to reduce costs, lower than competitors to the production and operation costs, increased market access Share and profitability. The cost effective application of the strategy leading to the actual work to achieve cost leadership strategy intended target, help to strengthen the effectiveness of corporate strategic management, strategic competition for enterprises to provide a strong support, thus enabling enterprises to maintain long-term competitiveness Advantages, the market initiative.
Key words:Cost Management;Competition;Leading strategic cost
目   录

一、引言………………………………………………………………………………1
二、成本领先战略的概述……………………………………………………………1
（一）成本领先战略的含义………………………………………………………1
（二）成本领先战略的优缺点……………………………………………………3
（三）成本领先战略的目标层次…………………………………………………3
三、目前成本领先战略在我国企业实施中存在的问题……………………………4
（一）没有与之相匹配的成长战略………………………………………………4
（二）没有有效的低成本制度和管理架构………………………………………5
（三）忽视自身所处的行业特殊性………………………………………………5
四、实施成本领先战略的案例………………………………………………………6
（一）彩虹集团的成本领先战略…………………………………………………6
（二）成功经验的启示……………………………………………………………7
五、企业有效实施成本领先战略的措施……………………………………………7
（一） 实施目标成本管理…………………………………………………………7
（二） 建立战略成本管理体系……………………………………………………8
（三） 实施规模经济………………………………………………………………9
（四） 做好供应商营销……………………………………………………………9
（五） 以创新为根本的经营模式…………………………………………………9
（六） 塑造企业成本文化…………………………………………………………9
参考文献 ……………………………………………………………………………11

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