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。
2
Chapter one is the theoretical research on the internalization of environmental cost.
第一章为环境成本内部化理论研究。
3
As an important theoretical question in modern financial management, capital cost has been a difficult subject in teaching both for the teachers and the students.