成本领先战略是美国著名管理学家、哈佛大学商学研究院著名教授迈克尔·波特（Ｍｉｃｈａｅｌ　Ｅ．Ｐｏｒｔｅｒ）提出的三大竞争战略之一，是指通过有效途径，使企业的全部成本低于竞争对手的成本，以获得同行业平均水平以上的利润。成本领先要求坚决地建立起高效规模的生产 The cost leadership strategy is one of the three major competition strategies proposed by prominent American management scholar and famous professor Michael E. Porter of the Harvard Graduate School of Business Studies. It means that the full cost of the enterprise is lower than the competition through effective means. The cost of an opponent to obtain profits above the industry average. Cost leadership requirements firmly establish efficient production scale