The value chain cost analysis is the first procedure in strategic cost management, and its analysis approach offers a ground-breaking analytical instrument for enterprise strategic cost management.
价值链成本分析是战略成本管理的首要步骤，它能够对企业的战略成本管理的实施起非常重要的作用。
The value chain analysis is a primary step of strategic cost management, but contemporary research on it only converges on its theoretical flank.
价值链分析是战略成本管理的首要步骤，但目前对价值链的研究仅限于理论探讨。
Through enterprise of value chain analysis, we can deal with influencing cost elements from new perspective and found decreasing cost different methods.
通过对核心企业上下游价值链的分析，使我们以新的视角看待影响企业成本的因素，找到了与以往不同的降低成本的途径。
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