本文从传统成本管理弊端分析出发，首先对基于产品生命周期的战略成本管理理论基础进行论述。
This article began with the analysis of drawbacks of traditional cost management, and expounded basic ideas and theories of strategic cost management.
笔者针对目前企业应收账款普遍存在的弊端分析原因、提出措施，以期对众多存在类似困扰的企业有所帮助。
The author, based on the shortcomings in corporate accounts receivable, analyzes the causes and proposes measures to help the company which has such trouble.
最后在对当今新闻谈话类节目节目设置上弊端分析的基础上进行总结从而得出一种新的模式设置——圆环形模式。
Then on the news talk shows in the past a single model of the evils of setting a detailed statement.
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