EPISODE · May 11, 2026 · 9 MIN
注册会计师 综合二 战略分析09 战略群组与财务逻辑
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】拆解竞争环境分析战略群组的完整知识脉络——战略群组划分（功能×价格维度）、移动障碍（技术壁垒+标准成本死循环）、破圈之道（新维度开辟），深度解析战略定位与财务指标（净利率+资产周转率）的一体两面。【核心案例】为什么春城白药跨界牙膏不选低价红海而开辟"功能高×价格高"新群组？汽车行业"研发能力×市场定位"金字塔中，自主品牌硬挤德系高端如何陷入"固定制造费用分摊"无解死局？新能源+智能驾驶如何瓦解旧群组建立新维度？AI冲击下旧护城河是否变坟墓？
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注册会计师 综合二 战略分析09 战略群组与财务逻辑
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This episode was published on May 11, 2026.
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