【正文】 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(only in a qualitative way,).The customer’s recognition of the value of the products that they buy(customer value)includes at least in three first is the performance of products,the second is the cost of using the products and the third is product performance( basic function)of the product mainly depends on the product’s distinctive property,and it mainly depends on the degree of investment in cost of using products depends on its performance and mainly depends on the product design and,thus,also on the degre of the investment in quality mainly depends on the design and manufacture of the therefore has a close relationship with the degree of investment in ,the customer value is the value of the product which the customer is willing to pay for the thre aspects mentioned , from the view of the manufacturing processes or the activity chain， the activities in which any product is manufactured ned to consume amount of resources consumed has an indirect impact on the buying price,at the direct expense of the customer pa