电冰箱；成本管理；价值链成本管理。
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.
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