然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。

Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.

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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.

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文中基于价值链的分析方法，对企业物流各环节的成本利用作业成本法进行分析。

Based on value chain, this paper analyzes the running cost of enterprises' logistics process.

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文中基于价值链的分析方法，对企业物流各环节的成本利用作业成本法进行分析。

Based on value chain, this paper analyzes the running cost of enterprises' logistics process.

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