In chapter seven, writer supplies a prospect for VBM basing on ABC, stating how to realize ABM from corporate internal value chain to value chain basing on supply chain.

• 在第七章中笔者对基于作业成本的价值管理予以展望，叙述如何实现由企业内部价值链扩展到基于供应链的价值链作业成本管理。