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随着经济体制的不断改革发展,企业与企业之间竞争关系逐日加剧,不仅在国内市场中的展开竞争,在国际市场上也要与更多的竞争者展开角逐。追求利润最大化是企业的经营目的。故而必须制定适合企业发展的战略方案,从而保证在企业持续经营的前提下,争取最大的利润。成本领先战略作为发展战略之一,不仅能够增加企业的竞争资本,还能获取最大的利润。基于此,成本领先战略在企业中有效实施,能够强化企业的成本管理工作,提升企业成本管理的水平,降低企业的成本费用。因此,本文就成本领先战略在企业中的实施进行了分析与研究,并提出建议。
With the constant reform and development of the economic system, the competition between enterprises and enterprises is intensifying day by day, not only in the domestic market but also in competition with more competitors in the international market. The pursuit of profit maximization is the business purpose of the enterprise. Therefore, we must formulate a strategic plan that suits the development of the enterprise so as to ensure the maximum profit for the sustainable operation of the enterprise. Cost leadership strategy as one of the development strategy, not only to increase the competitive capital of enterprises, but also to maximize profits. Based on this, cost leadership strategy effectively implemented in the enterprise, to strengthen the cost management of enterprises, enhance the level of enterprise cost management and reduce the cost of the enterprise. Therefore, this paper analyzes and studies the implementation of cost leadership strategy in the enterprise and puts forward some suggestions.