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企业要想在未来竞争激烈的市场环境中取得生存和发展,就必须具备核心竞争能力。成本领先是企业竞争优势来源的重要因素之一,也是企业获得长久竞争优势的重要保证。以企业文化理论和核心竞争力理论为基础,通过对企业成本管理的研究和具备核心竞争力的企业文化对成本管理的影响分析,构建了企业成本管理模型,以帮助企业获得全面成本领先。
Enterprises in order to survive in the future competitive market environment and development, we must have the core competitiveness. Cost leadership is one of the most important sources of competitive advantage and an important guarantee for long-term competitive advantage. Based on the theories of corporate culture and core competence, this paper constructs the enterprise cost management model based on the analysis of the enterprise cost management and the influence of the core competence of the corporate culture on cost management to help enterprises to achieve overall cost leadership.