总成本领先战略探析  

Analysis on Overall Cost Leadership Strategy

作　　者：薄湘平[1] 陈娟[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《财经理论与实践》2003年第3期110-112,共3页The Theory and Practice of Finance and Economics

摘　　要：企业可以从以下几个方面来考虑实施总成本领先战略 :在具体分析了企业内外部情况的基础上确定企业的价值链 ;针对价值链上各个环节的成本行为进行详细的成本分析和严密的成本控制 ;必要时应当考虑重新构建企业价值链。This article suggests that the following three steps should be taken for an enterprise to use the strategy of overall cost leadership strategy:firstly, the value chain should be set up after the enterprise knows well what kind of advantages and disadvantages it possess in a certain industry; seondly, all the cost-behaviors should be analyzed carefully and controlled firmly; thirdly, restructuring a new value chain should be considered if necessary.

关 键 词：成本领先战略 企业 价值链 成本控制 财务管理 

分 类 号：F275[经济管理—企业管理]