These methods include, the product life cycle and the target cost management used inthe cost value chain link of product research and development and design;

这些方法包括，产品研发与设计成本价值链环节中采用的产品生命周期法和目标成本管理法；

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Finally, the thesis points out the troubles when applying the value chain accounting in the cost control and provides solutions to them.

最后指出了价值链会计在成本管理中应用的障碍，并针对各个障碍提出解决的对策。

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The theory of Value -chain provides a method to study cost control of the enterprises.

价值链理论为研究企业的成本控制提供了一种有效的方法。

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Like other manufacturers in China, Hon Hai faces rising labour costs, though it is better placed than most. (Mr Yang reckons that labour accounts for only 4.5% of the cost of goods sold.) A move up the value chain may help.

ECONOMIST: Hon Hai and Sharp

Moreover, as a result of China's efforts to move up the value chain in manufacturing so as to cope with its aging population, lower-cost manufacturing is migrating from China's coastal areas inland but also to countries such as Vietnam, Indonesia and Bangladesh.

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