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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待，从而形成自身优势，提高创新能力，进而形成核心竞争力。拼多多成立千2015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，无论是良莞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AbstractGenerallyspeaking,thetotalcostleadingcompetitivestrategyisthecombinationofcostmanagementandstrategicmanagement.Inessence,itisoneofthetraditionalcostmanagement,andthereisnotmuchinnovation.Whentheexternalcompetitiveenvironmentchanges,entrepreneurswilloftenchoosethecoststrategythatissuitableforittoachievethematchingpurpose.Itcandynamicallymonitorthechangeofmarketcostandprovideearlywarninginformationatanytimetoprovidepolicymakerswithstrategicsupport,soastoformitsownadvantages,improveinnovationability,andformcorecompetitiveness.FoundedinSeptember2015,Pinduoduohasquicklybecomearisingstaramongonlineshoppingapps.Alwaysattheforefrontofthee-commerceindustry,andfromtimetotimedominatetheheadlinesofmajore-commercenews.Whetheritisrelativesandfriendstogetherortensofbillionsofcashsubsidies.BadproductsornamedsponsorsontheSpringFestivalgalacanalwaysattracttheattentionofmanyconsumersataverylowprice,andattractconsumerstoinvitefriends,familyandneighborstobuygoodsatalowerprice,whichiswhatweusuallycallthecostleadershipstrategy.Thisarticleprovidesareferenceforenterprisestoimplementcost-leadingcompetitivestrategythroughanalysisofthecompany'soverallcost-leadingcompetitivestrategy.Costleadershipstrategyofe-commerceenterprises.Keywords:Pinduoduo,costleadership,competition目录摘要..............................................................................................................................................................................................I.Abstract......................................................................................................................I.I1绪论............................................................1..1.1选题背景..................................................1..1.2课题研究的目的与意义........................................1.1.3研究方法.......................................................................................................1.1.4相关文献综述................................................12国内外总成本领先竞争战略应用现状..........................................................32.1国内总成本领先竞争战略应用现状......................................32.2国外总成本领先竞争战略应用现状..............................................................................52.2.1西南航空公司..................................................5.2.2.2沃尔玛..............................................63拼多多竞争现状及其战略分析..................................................................................8.3.1拼多多的发展概况............................................83.2拼多多的PEST分析................................................................................8.3.2.1政治环境分析........................................83.2.2经济环境分析...........................................................................................8.3.2.3社会环境分析.............................................................................8.3.2.4技术环境分析................................................................................8.3.3拼多多SWOT分析...............................................9.3.3.1优势分析............................................9.3.3.2劣势分析........................................................................................9.3.3.3机会分析............................................93.3.4威胁分析........................................................................................9.3.4拼多多总成本领先竞争战略分析.............................................104拼多多总成本领先竞争战略存在的问题.............................................................124.1商品质握问题.............................................124.2服务问题.....................................................................................................1.24.3诚信问题.................................................1.2.4.4形象问题.....................................................................................................1.25拼多多总成本领先竞争战略优化及改进建议.........................135.1加强平台商家的监管力度，保障商品的质量.......................................135.2提高服务水平，重视消费者体验............................................................................135.3建立信用体系和诚信监控机制...............................135.4塑造良好的形象..............................................................13结论...........................................................1.4.致谢.............................................................16参考文献..........................................................................................................................1.7.1绪论1.1选题背景一个处千成长期的企业，大多会选择成本领先策略作为初期拓展市场的手，段进而确立其低成本制造商的优势。随着市场范围的扩大，企业会在既有业务的基础上逐渐扩大自身经营区域，所以只有通过这样的方式——不断领先的成本，才能优化自身产业结构，增强风险应对能力，进而规避各类风险。如果一个企业可以长期在一个行业中采用战略成本领先策略，且总成本处千相对领先地位，那么它可以将价格定位在行业平均水平，这足以使它保持领先的位置，当它进行价格调整，也就是打价格战时，它的地位将会使它保持强大的生命力，借助足够的价格优势赢