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本文主要简单的介绍了成本领先战略的概念,研究企业中实施成本领先战略的重要意义。通过对现阶段企业成本领先战略在应用过程中存在的问题进行分析,来探讨成本领先战略在企业中的有效实施,以加强企业的成本管理工作。据此,有利于提高企业成本管理水平,减少企业的成本费用,提高企业资金利用率,加快企业资金运转周期,以推动企业经济的可持续发展,实现企业经济效益最大化。
This article briefly introduces the concept of cost leadership strategy and studies the importance of cost leadership strategy in the enterprise. Through the analysis of the existing problems in the process of application of the leading enterprise cost strategy, this paper discusses the effective implementation of the cost leadership strategy in the enterprise so as to strengthen the cost management of the enterprise. Accordingly, it is conducive to raising the level of enterprise cost management, reducing the cost of enterprises, raising the utilization rate of corporate funds, and accelerating the operation cycle of corporate funds so as to promote the sustainable development of the enterprise economy and maximize the economic benefits of the enterprise.