论创造企业成本优势

On Gaining Enterprise Cost Advantage

创造成本优势是创造竞争优势的重要途径。分析竞争对手的成本 ,明确企业成本的优势与不足是创造成本优势的第一步。控制成本动因、重构价值链、建立专项成本控制措施等是创造成本优势的重要途径。成本动因控制的内容包括利用规模经济对成本的影响、保持学习的专有、改善价值活动之间的联系、选择恰当的企业政策和时机、谨慎抉择成本与质量之间的关系、提高瓶颈资源的利用效率等。重构价值链能够提供从根本上改变企业成本结构的机会 ,改变竞争的基础。

Gaining cost advantage is an important way in gaining competition advantage. Determining the relative cost of competitors and defining the advantage and disadvantage of enterprise cost is the first step when enterprises take actions to gain cost advantage. Controlling cost driver, reconfiguring the value chain, setting up special cost control actions are all the important ways to gain cost advantages. Cost driver controlling is to utilize the influence of scale on cost, to keep the learning proprietary, to improve the linkage between value activity, to choose appropriate enterprise policy and opportunity, to make cautiously trade-off between cost and quality, to heighten he efficiency of bottleneck resources and to control other related factors. The reconfigure of value chain can provide the chance that can change the structure of cost and the basis of competition.