【正文】 ility 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, 20xx, ), and attract more enterprises in the value chain to join the enterprise alliance in the future, and help the pany to implement the whole value chain analysis in the larger range. Therefore, it is very important to cooperate and harmonize with node enterprises, and share the information about the cost and performance relative to the value chain for the pany. With the deepening and utilizing of the value chain theory in enterprises, this theory has gradually been the dominant idea for the multiform enterprise to instruct its strategy. By the drive of the economic globalization, by means of the cooperation among enterprises, the value system posed by the supplier value chain, the manufacturer value chain and the purchaser value chain emerges as the times require, and the value chain theory breaks the interior characters in the enterprise, and scholars attentions begin to turn to the whole value system form the single interior of the enterprise. Dekker (20xx) used the idea of the value management to analyze the value relation 4 on the supply chain, and he analyzed the value and cost posing among the supplier, the manufacturer and the shopkeeper by taking the largesized English retail enterprise as the example, and put forward the method of the value chain analysis, and established the chart model based on the value chain analysis. The cost control model of the classified supply proposed by him could offer referenced theoretical instruction for the enterprise cost control. Dubois (20xx) pointed out the influencing degree of the mutual function between the enterprise with other associated enterprises on the cost of the enterprise, and he researched the relationships among the key suppliers and key purchasers and other correlative enterprises, and the influencing degree to the cost of the enterprise based on the analysis of the concrete case, and he also pointed out that the association between the cost drive and the enterprises on the value chain,and established the base for the game analysis among enterprises. Yu Fusheng and Di Congzhi (20xx) utilized the theory of the value chain to deeply study the cost control, and defined the thought, objective and content of the cost control based on the value chain theory, and reconstruct the cost control system to effectively control the cost of the enterprise and strengthen the petitive advantage of the enterprise. Liu Yijuan (20xx) established the activity cost model to analyze the plete value chain to achieve the practice of the cost control through introducing and discussing how one English retail enterprise broke the boundary of the pany, utilized the cost information of the node enterprises in the value chain and manage the mutual dependent relationship among all activities on the value chain, which indicated that the replacement of the past opposed relationship with suppliers by the mutual cooperation and consideration among node enterprises in the supply chain could harmonize the manage the activities in the supply chain, realize the cost control, enhance the operation efficiency and the performance of the supply chain. Jiang Ximing and Cao Li (20xx) analyzed the deficiencies of the present enterprise cost control from the view of the value chain, analyzed relationship among the interior value chain, the exterior value chain and the cost control, and established the cost control guarantee system based on the view of the value chain. Based on former researches, we considered the whole value chain (including the 5 upper enterprises and lower enterprises), and studie