本科论文本科论文摘 要通俗来讲,总成本领先竞争战略是成本管理和战略管理的结合。就本质来讲它也是传统成本管理中的一种,并没有太多的创新。当外部的竞争环境发生变化时,企业家往往会选择与之相适应的成本战略,达到匹配目的。它可以动态监控市场成本变化并随时预警信息,为决策者提供策略支持,从而形成自身优势,提高创新能力,进而形成核心竞争力。拼多多成立于 2015 年 9 月,并迅速在众多网络购物 APP 中成为一颗冉冉升起的新星,一直走在电商行业的最前沿,时不时地占领各大电商新闻头条,无论是亲戚朋友拼团还是数以百亿的现金补贴,无论是良莠不齐的真假商品还是成为春晚的冠名赞助商,拼多多总能以非常低廉的价格吸引众多消费者的关注,吸引消费者通过拼团的形式邀请好友、亲戚、友邻以更便宜的价格拼团购买商品,这就是我们常说的总成本领先竞争策略的一种表现方式。本文通过浅析拼多多总成本领先竞争策略,目的是为了对电商型企业成本领先战略的实施提供借鉴。关键字:拼多多,成本领先,竞争本科论文AbstractGenerally speaking, the total cost leading competitive strategy is the combination of cost management and strategic management. In essence, it is one of the traditional cost management, and there is not much innovation. When the external competitive environment changes, entrepreneurs will often choose the cost strategy that is suitable for it to achieve the matching purpose. It can dynamically monitor the change of market cost and provide early warning information at any time to provide policy makers with strategic support, so as to form its own advantages, improve innovation ability, and form core competitiveness. Founded in September 2015, Pinduoduo has quickly become a rising star among online shopping apps. Always at the forefront of the e-commerce industry, and from time to time dominate the headlines of major e-commerce news. Whether it is relatives and friends together or tens of billions of cash subsidies. Bad products or named sponsors on the Spring Festiva...