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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分析供应商的成本分解。

Analysiss of Cost Break Down from the suppliers.

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