低成本与战略成本管理对策研究——基于波特五力竞争模型的分析

Study on Countermeasures of Low Cost and Strategic Cost Management——Based on the Analysis of Potter Five Competitive Forces Model

首先对低成本与战略成本管理的理论进行了归纳与总结,然后分析了波特模型的五种竞争力量,最后结合波特竞争模型对低成本战略管理给出了新的意见与建议,以期对我国中小企业的战略成本管理贡献绵薄之力。

Firstly, summarizes the low cost and the strategic cost management theory, and then analyzes the five competitive forces of Potter model, and finally combining PCM （Porter Competitive Model） and low cost strategic management gives the new opinion and the suggestion, in order to contribute to our country small and medium-sized enterprises.