最终，在评估过程的成本驱动因素是分配和管理费用占实际参考点。

Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs.

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文中讲述了成本控制的研究范畴及其含义，通过价值链和成本驱动因素分析研究成本控制的方法和途径。

Firstly this paper tells research category and meanings of cost control and analyses how to control costs by value chain and cost drive factor.

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战略成本管理基于价值链的浅析浅析，识别关键的成本驱动因素，支持企业在市场中取得竞争优势地位。

Strategic cost management is based on value chain analysis, identifying key cost driver, and supporting corporate gaining competitive advantage in the market place.

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