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企业竞争优势的来源之一是低成本优势。如果企业进行的所有生产经营活动的成本累计低于竞争对手的成本,企业就具有了低成本优势。如果企业的低成本优势对于竞争者而言是难以模仿和复制的,则其低成本优势就会持久。企业可通过树立成本意识减低采购人工成本、培养节俭品德及利用目标成本管理法,进行科学的成本核算,健全及完善预算及内部控制,达到低成本竞争的目的。
One of the sources of corporate competitive advantage is the low cost advantage. If the cost of all production and business activities undertaken by an enterprise is lower than that of its competitors, the enterprise has a low cost advantage. If the low-cost advantage of the enterprise is difficult for competitors to imitate and copy, then its low-cost advantage will be lasting. Enterprises can reduce cost of procurement procurement by labor costs, cultivate thrifty morality and the use of target cost management, scientific cost accounting, improve and perfect the budget and internal control, to achieve the purpose of low-cost competition.