| 铁路运输企业成本领先战略实施途径初探 |
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| 引用本文： | 聂朝云.铁路运输企业成本领先战略实施途径初探[J].铁道经济研究,2009(5):41-43. |
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| 作者姓名： | 聂朝云 |
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| 作者单位： | 成都铁路局财务处,会计师,四川,成都,610081 |
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| 摘 要： | 结合铁路运输企业成本管理现状，探讨铁路运输企业实施成本领先战略的具体做法，借助价值链工具对铁路运输企业生产经营活动进行分析。
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| 关 键 词： | 铁路运输企业 成本领先 战略管理 价值链 |
Exploration of cost leadership strategy implementation ways of railway transport enterprises |
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| Abstract: | The article explores the specific practice of cost leadership strategy of railway transport enterprises and analyzes the enterprise operation activities by the value chain by giving due consideration to the current management status of railway transport enterprises. |
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| Keywords: | railway transport enterprise cost leadership strategic management value chain |
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