由于公允价值是以市场定价为基础的，所以其决策价值要明显优于历史成本。

Since it is based on the market pricing, its decision value is apparently better than that of historic cost.

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基于客户价值的供应链协同服务定价策略是以收益管理、客户价值理论为理论基础，其关键是对客户价值的测算。

The theory foundations of Supply Chain Collaborative Service basing on customer value were revenue management and the theory of customer value, and the key to it was the measurement of customer value.

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基于现代价值链理论的思想，结合生命周期成本理论，从战略性的角度，提出以产品全生命周期价值链成本为基础进行定价决策的建议。

Based on the theory of value chain and the theory of life cycle cost, it brings forward the proposition of pricing based on whole life cycle value chain cost.

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