ABM and value chain analysis are applied in the strategic cost management,and the basic frames of ABM and value chain analysis under strategic cost management style is structured,including the specific content and method.

• 将ABM和价值链分析法运用于战略成本管理；构建战略成本管理方式下ABM和价值链分析法的基本框架及其具体分析内容和方法.