本案例由江南大学商学院的朱和平教授团队撰写，江南大学商学院案例中心研究员任瑜全文改编，江南大学商学院案例中心研究员盛诗慧为责任编辑，作者拥有著作权中的署名权、修改权、改编权。

摘要：本案例描述了在行业下行的大环境中，江阴海达橡塑股份有限公司CLJZ产品事业部如何逆势而为，分析和解决自身问题，实现营业额飞速增长的案例。事业部通过分析自身所处的内外部环境以及现有资源，选择将战略管理与成本管理相融合的成本领先战略来应对挑战。通过对事业部价值链的加工流程、采购管理以及技术研发等关键环节进行全面的优化和整合，从成本的源头识别利益获取的驱动因素，以战略的眼光对价值链进行分析和运营，不断降低企业成本，获取稳定的竞争优势，实现成本与竞争的双赢。本案例以一名高层管理者陈总的视角展开讲述，基于时间脉络详细讲述了实施成本领先战略的整个过程，系统分析CLJZ产品事业部效益低的主要原因，阐释为何选择成本领先的战略定位，并提出解决问题的具体措施，如何为企业价值创造打开新局面。本案例对面临成本压力的劳动密集型企业走出困境，从价值链各环节进行成本管理，形成长久竞争力以及利润增长，有着重要的启示意义。

关键词：海达橡胶CLJZ产品事业部；成本领先战略；价值链管理；劳动密集型企业

Haida Rubber CLJZ Product Division: Strategic Cost Management to Get Enterprise Out of Trouble

Abstract: This case describes how the CLJZ product Division of Haida Rubber goes against the trend and analyzes and solves its own problems to achieve rapid growth of turnover in the industry downturn environment. By analyzing its internal and external environment and existing resources, the business unit chooses the cost leadership strategy that integrates strategic management and cost management to meet the challenges. Through the division of the value chain processing procedures, purchasing management and technology research and development of the comprehensive optimization and integration, the key link to from cost to identify the source of interest for driver, a strategic view of value chain analysis and operations, continuously reduce the enterprise cost, obtain stable competitive advantage, realize win-win situation of costs and competition. This case by a senior manager Chen about the overall perspective, based on the time sequence of implementing cost leadership strategy is described in detail the whole process of system analysis CLJZ products benefit is the main reason for the low, explains why choice cost leading strategy, and puts forward the concrete measures to solve the problem, how to open a new situation for the enterprise value creation. This case has important enlightenment significance for labor-intensive enterprises facing cost pressure to get out of the predicament, carry out cost management from each link of the value chain, and form long-term competitiveness and profit growth.

Keywords: Haida Rubber CLJZ Product Division; Cost leadership strategy; Value chain management; Labor-intensive enterprise