逆境锻炼意志，挑战塑造辉煌。在人生的道路上，让我们勇往直前。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习。今天整理了SBL科目How to achieve cost leadership（如何实现成本领先）相关知识点，详见正文。

【内容导航】

How to achieve cost leadership-如何实现成本领先

【知识点】

How to achieve cost leadership-如何实现成本领先

How to achieve cost leadership-如何实现成本领先

Set up production facilities to obtain economic of scale

Adopt the latest technology to reduce costs and/or enhance productivity (or use cheap labour if available). In high technologyindustries, and in industries depending on labour skills for product design and production methods, exploit the learning curve effect. By producing more items than any other competitor, an organization can benefit more from the learning curve, and achieve lower average costs.

Concentrate on improving productivity minimize overhead costs

Get favourable access to sources of supply

以上就是为大家整理的SBL科目考试知识点了，2024年6月acca考试在即，请大家认真备考。

注：以上来自24年基础精讲班-Hilda Zhu第26讲

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