近年来，伴随经济发展，我国环境污染状况持续变差，环境污染危害事件频发不断 被媒体曝光，我国环境污染问题渐渐发展为民众最关心的话题之一 。严峻的社会环境问 题和污染的形势使得了民众的环保权益意识普遍增强,出于对污染问题的重视和满足民 众对环境保护的迫切需要,各项更为严厉的环保政策接踵而至。在国家 “十三五”规划 中，首次将应加强关系着广大群众福祉的生态文明建设提升至国家的发展战略高度，夯 实了我国环保产业迅猛发展的政策基础。 本文首先综合运用PEST工具对欧 朗环保科技公司所处外部经营环境进行宏观分析， 得出企业正处于社会经济较稳定、环保利好政策多、有着广泛的社会支持基础、技术革 新快和政策执行变数较大的宏观环境中 。运用价值链“十”字模型动态分析低氮改造行 业市场参与各方的特点及相互关系影响，预测该市场将震荡发展，价格敏感型客户渐成 主要群体。再用波特价值链模型梳理企业 的内部资源，通过在行业价值链中的对比，发 现企业缺乏内部管理机制和成本控制，因为产品价格较高、市场份额变小，企业面临经 营风险。在SWOT分析和行业生命周期分析的 基础上，最终确定欧朗环保科技公司成 本领先战略，并将其分解成采购与供应链、生产、销售、售后服务这些企业价值链核心 环节的成本控制。最后从财务资源、人力资源以及 管理资源三方面提出成本领先战略实 施的资源保障。 本研究对于欧朗环保科技公司清晰自身市场定位和企业未来发展方向有很大帮助， 将更有利企业现阶段管理工作的调整和开 展。同时欧朗作为中小型新兴环保节能市场企 业，非常具有代表性，它的企业成本领先战略研究对其他同是节能环保科技行业或同是 中小型公司的企业战略研究和企业的成本控 制都具有一定的可借鉴性和参考价值。 关键词：节能环保企业；中小型企业；企业战略；成本领先战略 III Abstract In recent years, along with economic development, Chinese environmental pollution situation has continued to deteriorate, and environmental pollution hazards have been frequently exposed by the media. The problem of environmental pollution in China has gradually developed into one of the topics that people are most concerned about. The severe economic, social and environmental problems and the form of pollution have increased the public's awareness of environmental rights and interests. The importance and requirements for the protection of environmental rights and interests have become increasingly urgent, prompting the government to introduce more stringent environmental protection policies. In the "13th Five-Year Plan" of the country, for the first time, the construction of ecological civilization, which should have a bearing on the well-being of the masses, was elevated to the height of the national development strategy, which consolidated the policy foundation of the rapid development of China's environmental protection industry. This article first comprehensively uses the PEST tool to conduct a macro analysis of the external operating environment in which Oulang is located. It is in a relatively stable socio-economic environment, has many favorable policies for environmental protection, a broad base of social support, rapid technological innovation, and large policy implementation variables. Using the "cross" model of the value chain to dynamically analyze the characteristics of the low-nitrogen transformation industry market participants and their interactions, it is predicted that the market will develop in a volatile manner. Then use the Porter value chain model to sort out the internal resources of the enterprise. Through comparison in the industry value chain, it is found that the enterprise lacks internal management mechanism and cost control because the product price is higher and the market share becomes smaller, and the enterprise is facing operational risks. Based on SWOT analysis and industry life cycle analysis, the final goal of Oulang 's strategic cost leadership was determined, and it was decomposed into the core links of procurement and supply chain, production, sales and after-sales service Cost Control. Finally, the resource guarantee for the IV implementation of cost- leading strategy is proposed from three aspects of human resources, financial resources and management resources. This research is very helpful for Oulang to clarify its market positioning and the future development direction of the company, and it will be more conducive to the adjustment and development of the company's current management. At the same time, as a small and medium-sized emerging environmental protection and energy saving market enterprise, Oulang is very representative. Its corporate cost leadership strategy research has certain practical implications for other companies that are also energy conservation and environmental protection technology industries or small and medium-sized companies. Reference and important reference value. Key words: Energy Saving and Emission Reduction Enterprises; Minor Enterprises; Development Strategy; Cost leadership Strategy 目录 致谢 ........... I 摘要 .......... II Abstract ... III 第1章 绪论 ............................ 1 1.1研究背景 ........................ 1 1.1.1环保产业发展现状 ... 1 1.1.2热力系统节能改造市场现 状 .................. 2 1.1.3欧朗环保科技公司现状 .......................... 3 1.2研究内容和研究意义 ..... 4 1.2.1研究内容 .................. 4 1.2.2研究意义 .................. 5 1.3文献综述 ........................ 5 1.3.1企业战略研究文献综述 .......................... 5 1.3.2成本领先战略研究文献综述 .................. 8 1.3.3文献评述 .................. 9 1.4研究思路和方法 ............. 9 1.4.1 研究思路 ................. 9 1.4.2 研究方法 ............... 10 第2章 理论基础 .................. 12 2.1战略管理理论 ............... 12 2.2价值链理论................... 14 2.3成本领先战略理论 ....... 15 第3章 欧朗环保 科技公司外部环境分析 ........... 18 3.1宏观环境分析 ............... 18 3.1.1政治环境分析 ........ 19 3.1.2经济环境分析 ........ 22 3.1.3社会环境分析 ........ 27 3.1.4技术环境分析 ........ 27 3.1.5 PEST分析结论 ...... 28 3.2行业环境分析 ............... 29 3.2.1热力系统节能改造行业现状 ................ 29 3.2.2“十 ”字模型分析.. 31 3.2.3节能改造行业发展趋势 ........................ 35 第4章 欧朗环保科技公司内部环境及存在问题分析....................... 37 4.1公司背景介 绍 ............... 37 4.1.1公司简介 ................ 37 4.1.2公司组织结构介绍 . 37 4.1.3公司主营业务介绍 . 38 4.2欧朗环保科技公司现存问题分析 ............... 39 4.2.1价值链核心流程及现存问题分析......... 40 4.2.2价值链支持流程活动及现存问题分析 . 42 4.3欧朗环保科技公司现存问题原因分析 ....... 43 第5章 欧朗环保科技 公司战略分析及战略选择 .............................. 46 5.1欧朗环保科技公司SWOT分析 ................. 46 5.1.1机会分析 ................ 46 5.1.2威胁分析 ................ 46 5.1.3优势分析 ................ 46 5.1.4劣势分析 ................ 47 5.1.5分析结论 ................ 48 5.2欧朗环保科技公司战略选择 ....................... 49 5.2.1节能环保产业生命周期分析 ................ 49 5.2.2成本领先战略选择优势分析 ................ 50 5.2.3成本领先战略可行性分析 .................... 51 第6章 欧朗环保科技公司成本领先战略设计 . 52 6.1必要性分析................... 52 6.2成本领先战略目标 ....... 55 6.3核心流程成本控制 ....... 57 6.3.1 采购与供应链成本控制 ....................... 57 6.3.2 生产环节成本控制 58 6.3.3 销售环节成本控制 58 6.3.4 售后服务环节成本控制 ....................... 59 第7章 欧朗环保科技公司成本领先战略实施保障 .......................... 62 7.1人力资源保障 ............... 62 7.2财务资源保障 ............... 64 7.3管理资源保障 ............... 65 第8章 结论和展望 .............. 67 8.1基本结论 ...................... 67 8.2本文研究中的不足 ....... 67 8.3后续研究展望 ............... 68。。。。。。以下内容略