【正文】 economic environment, (1) in the value system, the disagreement of benefits will certainly induce the petition which may be from cooperators or exterior, and the any petition will bring certain uncertainty and petitive cost for the management and cooperation of the enterprise, (2) in the cooperation, the enterprise inevitably needs the information transmission among enterprises, because the “information channel” is easily influenced by the exterior jamming factors, and the “information distortion” will bring risk loss for the cooperative enterprises, (3) in the business cooperation across regions and countries, the differences in the customs and cultural backgrounds will bring risk costs for the cooperation. Though enterprises all hope to reduce the transaction cost by the cooperation, but in the cooperative game process, the costs still may happen. The generation of these costs is induced by a series of uncertain factors including the uncertainty of the decision of the core enterprise, the uncertainty of the exterior cooperative enterprise brought by the uncertainty of the core enterprise’s decision, the uncertainty of the exterior cooperative enterprise’s subjective behaviors and the uncertainty of the management environment, and these uncertainties bring prevention costs and risk costs for the cooperation among enterprise and directly influence the efficiency of the cooperation. 1 基于合作價值鏈的成本管理的研究 摘要 現(xiàn)代企業(yè)間的競爭已不再是單個企業(yè)的競爭，而是價值鏈與通過合作增強企業(yè)網競爭力之間的競爭。D, the preparation before the production, and various consumptions in the making process, until to establishing the sales channel, marketing and distribution output and expenses after service, this “cost chain” supports various activities on the value chain to be developed effectively to increase the values of the product and fulfill clients’ demands. 2 As the prehensive consumption index of the value chain activity, the cost is represented by a sort of form of “negative increment”. The value chain cost management is to manage the “cost chain” on the value chain of the product, eliminate the activities without increments or with low efficiencies, reduce the amount of “negative increment”, minimize the costs on the whole chain, enhance the efficiency of the whole supply chain, and make the enterprises on the chain all win. In the drastic petition of the market, enterprises find that only the interior cost control has not fulfilled the consumers’ demands for the product cost, so they begin to seek how to reduce their operation costs and acquire the oneup advantage of cost by means of others’ strengths, which offers the market environment for the occurrence of the value chain system and is the interior power to establish the cooperative relationship among enterprises (Li, 20xx,). The generalized value chain management received Porter’s concept of value system, and Porter thought that the value system was posed by the enterprise value chain, supplier value chain, channel value chain, purchaser value chain and the operation unit value chain of the homogenous enterprises. The concept of the value system begins to be utilized by enterprises with the development of the economic globalization. Under the guidance of thus ideas, the petition among enterprises has not been limited only in the interior of the enterprise. The value chain of the enterprise begins to participate in the market petition as a strong aggregation which is the value resource plan taking one core enterprise surrounded by other enterprises as the axis point, and the plan continually solidify the stability of the system by the cooperation among enterprises. Therefore, it is very meaningful to study how to strengthen the value chain cost management by the cooperation. 2. Literature review English scholar Simmonds (1981) put forward the concept of the SMA (Strategic Management Accounting), and he thought that the accounting should learn from the exterior, which would help the pany to evaluate its petitive status. The enterprise is an opening system, and the management accounting should pay more attention to study the exterior environment, understand the petitive cost structure of the enterprise, and notice the cost petitive status of the enterprise relative to petitors. 3 American management accounting scholars Shank and Govindarajan (1989) agreed that viewpoint, and further developed the range of the value chain based on Porter’s value chain theory (1985), and they defined the value chain as “the value chain of any pany contains the whole process of the value production activity”. This process includes the whole course from the initial suppliers receive the raw materials to the finished products are sent to the users. The interior value chain of the pany associates with the supplier value chain by the stock activity, and associated with the client value chain by the sales and after service activities, so the whole value chain forms. So the advantages of the enterprise can not only root in the adjustment of the market range involved by the value activities, but root in the harmony among enterprises or the optimized benefits brought by using the value chain together. In addition, the node enterprises which participate in the whole value chain analysis possess mon value orientation, and they can share sensitive information and effectively harmonize and manage the relationships among the node enterprise on the supply chain, which can not only increase the trust each other among cooperators, enhance purchasers’receiving efficiency and reduce the stockintrade and the cost of the supply chain, but make the activities with same type more effective for the node enterprise on the supply chain, and accordingly enhance the operation efficiency of the whole value chain for the pany (Dekker,