论成本领先战略

On Cost Priority Strategy

本文以企业成本领先取得竞争优势为出发点 ,尝试从成本领先战略的基本思想、目标层次和方法体系几个方面构建成本领先战略的理论框架。认为成本领先战略是企业竞争战略的重要支撑。

Considering that an enterprise cost priority obtains competition advantage,this paper attempts to construct the theory frame in terms of cost priority strategy's basic idea,aim levels and methods system. It is thought that cost priority strategy is the key support of an enterprise competition strategy.