摘要
纺织企业实施低成本领先战略可取得竞争优势地位,而成本行为取决于影响成本的驱动因素,不同驱动因素构成不同的价值链,从而决定价值活动的不同成本。
Textile enterprises carry out cost leadership strategies to win competitive advantage. Cost behaviors depend on the driving factors that affect cost. Different driving factors constitute different value chains thus determine different costs of value activities.
出处
《山东纺织科技》
2003年第5期49-52,共4页
Shandong Textile Science & Technology