差异化战略指导下的企业成本控制重在通过产品(服务)的独特性赢得市场地位和竞争优势,从而改变“成本越低越好”的传统成本控制理念,在成本一定的前提下通过提高收入来获得高额利润。以差异化战略为指导实施企业成本控制,重点在于抓住环境扫描、差异化战略选择、差异化战略实施、核心能力培育等核心环节,实现企业的“差异制胜”。 The cost control under the guidance of differentiation strategy focuses on winning market position and competitive advantage through the uniqueness of products (services), thus changing the traditional cost control concept of “lower costs and better quality”, and adopting the concept of a certain cost. Raise income to get high profits. The implementation of enterprise cost control under the guidance of differentiation strategy focuses on grasping the core links such as environmental scanning, differentiated strategy selection, implementation of differentiated strategies, and cultivation of core competences to achieve “diversity winning”.