ABC Realway Bureau Leading Cost Strategy Research

Modern enterprises are facing more strict competition, how to win the competitive edge in the competing. Itis a same task of corporations. Enterprises with advantage in competition can get more (survival and developing freedom) which others cannot, then win the excessive profit. There are 3 formats of competitive edge:First is leading cost;Second is differentia;Third is concentrated object. Different enterprise has different approach to obtain the competitive edge, according to the economic environment of society, industry diffence and the oneself conditions.The dissertation not only analyzed the status of cost management of modern corpation, discuss the basic concept and frame of leading strategy in theory, buy also has a pilot study of cost management of ABC realway bureau with self practical working experience.the dissertation has 3 parts:The first part is an overview of (the author's)points, and its social economic background. First, analyzing the competitive environ facing by modern corperations, and point out the necessity and urgency for corperation to get the competitive edge. Then summarize the leading cost strategy in theoritically, address on the value chain, SWOT, and surveyor's pole analysis related contents and methods.The researching object is the leading cost (cost leading)strategy, which is used by corperaitons to get competitive edge when facing a full competitive conditions . the second section is about the (basic) content of leading cost strategy, coming up with the basic frame of leading cost strategy. The third part gives a positive analysis to ABC realway bureau, with the theory of leading cost strategy, bring forward a pilot scheme for implementing leading cost strategy in ABC, which also can be a reference of how to actualize the leading cost strategy to get competitive edge in realway transportion corporations in china.