Based upon the available documentaries of the Pre-Qin Period,this thesis discusses the basic forms about the Yan-styled,Yu-styled,Lun-styled and Shuo-styled argumentation of the Pre-Qin Period,through probing into the concepts of"Yan"(言),"Yu"(语),"Lun"(论)and "Shuo"(说), respectively.

Analyzing the problems in Shanxi Coking Group's development and its strategy, the author points out that the coke companies should adopt the integrating strategy including cost leadership and vertical integration; its basic strategic countermeasures are also given.

The strategies of differentiation and cost leadership are not mutually exclusive and can be achieved simultaneously by an enterprise to gain competitive advantage.

According to the theory of competition, it is impossible for an enterprise to use cost leadership strategy and differentiation strategy at one time when he strives for his competitive advantage.

This paper presents a helpful discussion about important functions from the implementation of activity-based costing(ABC)in commercial banks helping administrators to get more detailed and accurate cost information, to find out and dispel no value-added activities,and to realizecost leading strategy forcommercial banks.