Cost leadership strategy is the core strategic target in current competition among local manufacturing enterprises The key of acquiring cost leadership advantage lies on adopting and implementing various advanced management approaches investigated for the enterprise, to achieve the goal of high-efficiency, low cost.

This paper links the Balanced Scorecard strategy maps with different competitive strategies and analyses the four aspects of the Balanced Scorecard system which based on overall cost leadership strategy and differentiation strategy,then according to relationships of the four aspects,designs the Balanced Scorecard strategy maps based on different competitive strategies.

This paper started with consumer rectangle,point out the road to cost-leading strategy,and the HR′s role in creating value for consumers and shareholders.

In order to make construction enterprise select reasonable bid when facing fierce market competition, this paper studies the question of cost-leading strategy under the condition that winning the bid by low price.

At present, the labor-intensive industry in China has to face the problem of a series of cost rising, which challenges the strategy of overall cost leadership used by China’s companies.