r the expected value for money. Because high quality cannot be offered in cost leadership.
产品的质量应符合目标市场的需求，不得超过消费者的期望，也不得低于预期的性价比。因为在成本领先的情况下无法提供高质量。
The other important factor of cost leadership is that it must have reasonable profit margins in it. Sometimes markets trim their profit margins too much for keeping them alive in the market that they face losses.
成本领先的另一个重要因素是它必须有合理的利润率。有时，市场过于削减利润率，无法在面临亏损的市场中维持生存。
At the end, position of the company should sustain as a least cost provider in the market if competitors want to cut their prices company should be in a position to respond quickly and maintain its position.
最后，如果竞争对手想降价，公司应该能够迅速做出反应，保持其在市场上的地位，成为成本最低的供应商。
Interim Management statement of Thomas Cook (March 2009) says: “in the line with our focus on cost leadership, the steps we have taken to reduce overhead costs in all our major markets have resulted in a more efficient cost base. This has led to additional exceptional restructuring costs. ” The statement from the management clearly shows that Thomas Cook’s source of success in recession is “cost leadership”.
托马斯库克的临时管理层声明说：“根据我们对成本领先的关注，我们在所有主要市场采取的降低管理成本的措施导致了更有效的成本基础。这导致了额外的特殊重组成本。”管理层的声明清楚地表明，托马斯库克在经济衰退中的成功来源于“成本领导力”。
Approach of Thomas Cook in recessionary:托马斯·库克在经济衰退中的做法
The approach adopted by Thomas Cook was mixture of classical and human relations. According to (Taylor, Weber and Fayol, (1856-1920) the aim of classical approach is to get more from the employees and the firm by cutting cost, dividing roles and get strong hold on the sources. Thomas Cook became cost leader in the market and that is not possible without having in practice classical approach. According to Porter (1980) companies practice cost leadership due to their superior working practice, advance technology or economies of scale. Thomas Cook proved to be well prepared, thinking about far future and making policies which affected the market during recession. These all above show their capability to cost leadership. They have good management skills which allowed them to practice cost leadership which was most suitable for travel organisation in recession. Then, they have also showed respect to their employees which states their interest in contingency approach. “We are also very proud of our people at all levels within the Group. They live our company values and continually strive to understand the requirements of our customers and deliver their travel and holiday dreams. We believe their skills, diversity and experience are key to our flexible approach and to our continued success.”( Thomas Cook, annual report 2008, p 7). This means they also recognise the work of their employees but in respect with environment changes. They cut the cost of operations and input to be the cost leader in the market which is not possible without performing classical approach. But human relation approach is shown when talking about the people of the group. They behave according to the environment. Human relation approach says organisations are closed entities whose internal systems and structures are not dependent upon the external environment (Gane, 2007).
托马斯库克所采用的方法是古典关系和人际关系的混合。根据经典方法的目的是通过削减成本、划分角色和牢牢掌握资源，从员工和公司那里获得更多。托马斯库克成为市场上的成本领导者，如果没有实践中的经典方法，这是不可能的。根据Porter的观点，公司由于其卓越的工作实践、先进的技术或规模经济而实行成本领先。事实证明，托马斯库克准备充分，考虑了遥远的未来，并制定了在经济衰退期间影响市场的政策。以上这些都表明了他们的成本领先能力。他们有良好的管理技能，这使他们能够实践成本领导力，这最适合经济衰退中的旅行组织。然后，他们也对员工表示了尊重，这表明了他们对应急方法的兴趣。“我们也为集团内各级员工感到骄傲。他们践行我们的公司价值观，不断努力理解客户的要求，实现他们的旅行和度假梦想。我们相信，他们的技能、多样性和经验是我们灵活方法和持续成功的关键。”这意味着他们也认可员工的工作，但要考虑到环境的变化。他们降低了运营成本和投入，成为市场上的成本领导者，如果不执行经典方法，这是不可能的。但是，当谈论群体中的人时，会显示出人际关系的方法。他们根据环境行事。人际关系法认为，组织是封闭的实体，其内部系统和结构不依赖于外部环境。
Rationale for the approach:该方法的基本原理
The organisation had to adopt new strategy because it offers luxurious life style. Travel and tourism is something which can be avoided if environment does not allow. They had adopted competitive force model. Because, the recession had changed outside world, this was not in the power of the group to continue on their own will.
该组织不得不采取新的战略，因为它
