【摘要】 新的市场竞争环境凸现了成本战略的重要性。基于商业周期背景，从两个角度研究了企业成本战略：不同商业周期，不同成本战略；商业周期的不同阶段，成本战略重点不同。企业成本战略的选择应随不同商业周期及其不同阶段而适时调整。更多还原

【Abstract】 New environment of market competition highlights the importance of cost strategies． Based on the background of business cycles, this paper studies the cost strategies of enterprises in two perspectives：different cost strategies for different business cycles； different emphases of cost strategies for different stages of a business cycle． An enterprise should adapt its cost strategies to different business cycles and different stages of a business cycle．更多还原