基于组织结构的企业成本竞争力研究

成本竞争力是企业获取竞争优势的关键。组织结构与成本管理之间存在着紧密的共生互动关系，通过优化企业组织结构的方式来提升成本竞争力是可行的。以春兰集团为例，可以发现权力配置、正式化与激励程度、管理层次的划分以及组织文化等是影响企业成本竞争力的组织因素。应加强价值链管理能力、持续降低组织成本、不断强化组织的创新能力，有效提升企业的成本竞争力。

Study on the Enterprise Cost Competitiveness Based on the Organizational Structure

Cost competitiveness is the key of enterprises to gain the competitive advantage. There is a close symbiotic interaction between the organization structure and cost management, and the cost competitiveness can be improved through optimi- zing enterprise organization structure. Take Chunlan group for example, we can find that the organizations factors to in- fluence enterprise cost competitive include the power allocation, official and incentive degree, management level of clas- sification and organization culture, etc. We should strengthen the management ability of value chain, reduce organiza- tion cost steadily and strengthen the organization innovation ability constantly to effectively promote the enterprise cost competitiveness.