基于作业成本法的价值链分析

he key method in conducting strategic management to control corporate cost is the method of value chain analysis. As there is internal consistency in activity based costing and value chain analysis, it is necessary that the process of value chain analysis should be conducted base on activity based costing. In this paper, the definition of the Value Chain and ABC are given firstly,as well as the ABC principle, analyzing the driving relationship between the two elements are behind their consistency, the paper discussed how to conduct value chain analysis using the method of activity based costing.Finally,the conclution is that cost management should start with the Value Chain ,during the executive process,ABC should be used,if cost management imples like this ,the market strategic analysis can be concluded.