| dc.description.abstract | This study is based on the company as a case study of H, with literature and practical experience combined, and environmental analysis of cases from the company, all aspects of organizational processes, risk management, cost control, etc., and then develop a cost leadership strategy. Through this study can be learned, want sustainable development of enterprises is not always kept unchanged, regardless of their management of the enterprise or by the influence of the country′s political, economic and international policy environment, will generate cost and profitability of the business impact. Therefore, enterprises must conform to the trend, trend, analyze all aspects to find out where the problem enterprises by the inside to the outside to make adjustments, changes, and then develop a cost leadership strategy.
Through this study, learned in the implementation of enterprise cost management process should be based on cost plan for the control center, to strengthen cost control, improve profitability, in order to win the chance of survival and development. And leading through cost strategy development, change the traditional ideas, and constantly better ourselves, to have a place in future market competition.
In the constantly changing environment, companies only design a cost leadership strategy for their own, in order to have the opportunity to profit. In this study, the profit model based on the company′s changes and empirical strategies will serve as a reference for the case company to formulate future competitive strategies. | en_US |