作业成本法的研究为成本管理提供了一个新思路。
Homework cost method of the research provides a new way of thinking for cost management.
广义算子模型为供应链的研究提供了一个新思路。
The generalized operator modeling provides a new view for study on supply chain systems.
通过加强过程控制、业务活动间协作，为经营过程整体目标的实现提供了一个新思路。
A new thought was proposed to achieve the aggregate goal of process by strengthening process control and cooperation between activities.
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