【正文】 based on the optimization of the value instance,if there is not enou 曲investment in the preparation of the formal manufacturing procedure,there is a low quality of material,as a result,it may increase the production cost of the followup manufacturing procedure( a coalmining the investment of the grubbing procedure is not enough to meet the demands of the mining procedure,it will afect its will induce ). Control criteflon (1)Advantageous cost criterion the standard of advantageous cost is a criterion based on the cost leading means that the whole cost of the enterprise’s value chain has a relatively petitive ,its whole value chain cost is lower than other similar example,if the production line of a car business is the same as its rival’s,it should ensure that its cost is no higher than rival’s,but it does not mean the lower,the better. (2)Advantageous value chain advantageous value chain is the one that has core the cflteflon of cost control based on an advantageous value chain is to minimize the cost consumption on the basis of constructing an advantageous value chain,in other words,it means minimizing the cost consumption on the basis of the deposition and integration of the value the above car business,its cost control should make sure that the cost consumption is the lowest on the basis of unique units and links of the value chain. (3)Traceable means that every item of cost can be traced to a specific or controllable cost driver in the process of the cost control based on value instance,in the assemblage unit of the value chain of the car business mentioned above,the cost of the unit can be traced to each activity or can be controlled by taking concrete measures. Control method Based on the above control criteria,we can choose certain control ,we could confirm the orientation of the internal value chain through the analysis of the cost driver of the value chain and,accordingly, find the key links of the value chain that may have cost advantages using value chain analysis,cost driver analysis or other similar ,we could depose and integrate the value chain on the basis of the value chain analysis and consequently ascertain and construct an advantageous value are possible to do this including the deposition of value chain and the reengineering ,the methods including the activitybased cost control can be used to minimize the cost of each link of the value chain. According to the idea of cost and cost control based on value chain,with regard to the creation and supply of value,cost control based on value chain is actually a kind of cost control which lays equal stress on earning ine and cutting down ensures the advantageous cost and position of the value chain through controlling the investment in enough and necessary resources during the construction of value also ensures the advantageous value chain and advantageous cost of the value chain by maintaining a reasonable operating cost of value chain． Therefore,it will make us set out from the value various circumstances of enterprise operation prehensively,and take the maximum customer value as a radical objective to gain sustainable petitive advantage. 。secondly,from the perspective of the relation of each link of the value chain,time itself is an item of resources(in short,”time investment view”). The idea of cost control based on the value chain The idea of cost control based on the value chain is the“three dimensionalidea of cost control”based on the value ,it is an idea of cost control based on the investment and consumption of resources and the time ,viewing from the construction and operation of the value chain,the idea of cost control based on value chain has dual ,it is necessary to control it and ensure there is enough resource investment to create customer value(representing products of more value and high quality).Secondly,it is necessary to maintain the lowest level of resources consumption on the premise of it being necessary to have investment in enough and necessary resources to provide as much customer value as possible(representing more profit and low cost).Moreover,from the perspective of the investment and consumption of time and nontime resources,the idea of cost control based on value chain has the character of”three dimensional cost control”,namely,the investment and consumption of time and nontime ,in essence,the idea of cost control based on value chain is the cost control with the character of”dual and three dimensional”. Cost control based on the dual perspective of creation and supply of value In essence,customer value is customer’s satisfaction during or after using includes phy sica satisfaction(in a quantitative way, performance)and spiritual satisfaction(on