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企业作为以收抵支、独立核算自负盈亏的经济组织，成本领先是其获得有利的竞争地位的一个带有战略性质的手段。 如果企业能够创造和维持全面的成本领先地位，那么，它只要将销售价格控制在同行业的平均水平或接近平均的水平，它就能获得优于同行业的经营业绩。因为保持全面的成
As an economic organization that independently accounts for its own profits and losses as a revenue leader, cost leadership is a strategic means of obtaining a favorable competitive position. If an organization can create and maintain a full-fledged cost leadership, it can outperform its peers by keeping the selling price at or near the average for the industry. Because of maintaining a comprehensive success