电冰箱；成本管理；价值链成本管理。
进而，我们在成本概念体系结构的基础上，构建了价值链成本管理体系结构。
And then, we founded system of value chain based cost management on the foundation of it.
目前，对于价值链成本管理研究的文章不少，但是，把二者结合起来研究编制成本报告的却不多。
Nowadays, though there are many articles on value chain in cost management, in these articles value chain is not associated with cost reporting.
最后指出了价值链会计在成本管理中应用的障碍，并针对各个障碍提出解决的对策。
Finally, the thesis points out the troubles when applying the value chain accounting in the cost control and provides solutions to them.
价值链分析是战略成本管理的首要步骤，但目前对价值链的研究仅限于理论探讨。
The value chain analysis is a primary step of strategic cost management, but contemporary research on it only converges on its theoretical flank.
管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。
Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.
价值链理论对成本管理理论产生了极为深远的影响。
The value chain theory has an extremely far-reaching impact on theory of the cost management.
价值链；施工企业；成本管理。
基于价值链的成本管理方法为解决建筑企业成本管理问题提供了思路。
Value-chain method just provides a good idea for the cost management innovation of Chinese construction enterprises.
在第三章里，笔者叙述了企业作业链和价值链的构成，针对产品开发初期设计阶段和成本分解阶段分析了作业管理的重要作用。
In chapter three, writer discusses the structure of activity-chain and value chain, analyzing the important function of ABM for product's designing stage and cost tearing down stage.
然后，通过对产品形成的价值链的分析，构建符合六西格玛管理要求的不良质量成本的组织体系；
Then, through the analysis of the value chain of product, we can build an organization system of cost of poor quality that adapts to Six Sigma.
战略成本管理基于价值链的浅析浅析，识别关键的成本驱动因素，支持企业在市场中取得竞争优势地位。
Strategic cost management is based on value chain analysis, identifying key cost driver, and supporting corporate gaining competitive advantage in the market place.
从价值链、市场定位、成本动因等方面对企业战略成本管理进行了分析。
This paper analyzes on the management of enterprises strategical cost from aspects of the value chain, market positioning, and cost agent, etc.
价值链分析是战略成本管理的首要步骤，但目前对价值链的研究仅限于理论探讨。
The value chain analysis is the first and essential step of strategic cost management. But contemporary research on it only converges on its theoretical flank.
文中从价值链管理的需要出发，指出传统成本会计的缺陷，并为现代成本会计的完善提出建议。
The paper points out the weakness of classic cost accounting and table a proposal to perfect the modern cost accounting.
首先，对作为主要的理论基础的信息资源管理理论、交易成本理论、价值链理论进行了阐述和分析。
First, the major theoretical foundation such as information resources management theory, transaction cost theory and theory of the value chain is described and analyzed.
价值链成本分析是战略成本管理的首要步骤，它能够对企业的战略成本管理的实施起非常重要的作用。
The value chain cost analysis is the first procedure in strategic cost management, and its analysis approach offers a ground-breaking analytical instrument for enterprise strategic cost management.
价值链是建立战略成本管理系统的纽带，为企业提供了一种有效的成本浅析浅析工具。
The value chain is the link to establish strategic cost management system and provide an effective cost-analysis tool for enterprises.
本文从案例的角度，研究了价值链成本浅析浅析理论在企业战略成本管理中的应用。
This paper is devoted to the research on the application of the value chain theory in enterprises' strategic cost management from the perspective of case studies.
但是，由于传统成本管理的缺陷，价值链浅析浅析无法与传统的成本管理系统有效地结合起来。
However, because of the traditional cost management flaw, the value chain analysis is unable with the traditional cost management system to effectively unify.
传统的成本管理方法存在着弊端，随着经济形势的变化，新的成本管理方法应运而生，将价值链分析法运用到成本会计中，采用效益成本法分析价值链每一环节成本，有利于降低成本，提高企业效益。
The paper applies value chain analysis method cost accounting, and uses cost-effective method to analysis every link of the value chain, which is conducive to reducing costs, and improves efficiency.
论文论述了基于价值链理论的成本分析及优化的内容、步骤与方法，在此基础上，对成本控制的策略展开研究，使成本控制更好的运用于企业成本管理之中，从而获的竞争优势。
We state the content, steps and methods of enhancing value chain and cost analysis. Then, we study on cost control strategies, in order to manage the cost and acquire the competitive advantage.
第三章价值链管理与成本管理，主要是分析基于价值链管理的成本管理的意义和基于价值链管理降低成本的途径。
In part III, on the basis of value chain management, the author mainly analyze cost management meaning and cost reduction approaches.
论述了供应链管理思想对企业成本管理的影响，提出了企业三层价值链模型；
This paper analyzes the iffuence of enterprise costing system from supply chain management and advances a concept of three level value chain of enterprises.
健康的战略成本管理要求对厂商所在部分的价值链的考虑。
Sound strategic cost management mandates the consideration of that portion of the value chain in which a firm participates (called the internal value chain).
健康的战略成本管理要求对厂商所在部分的价值链的考虑。
Sound strategic cost management mandates the consideration of that portion of the value chain in which a firm participates (called the internal value chain).
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