【正文】 ying for the the consumption of resources is low, the direct expense of the customer is low as will make a direct impact on the total value supplied by the value ,the consumption of resources has a more direct impact on the man of creating value,( value chain manipulator).Obviously,if the consumption is less， the surplus value(profit)is more. According to the idea of cost control based on value chain,the cost based on value chain is the investment in resources which aims to create customer value through the value is also the consumption of resources which aims to provide customer ， viewing from the meaning of the cost,in essence,is a sort of resource(the resource for creating customer value).The idea of cost control based on value chain has two first is to make sure that the investment in resources is necessary and enough to enable the value chain to create the necessary customer second is to make sure that the consumption of resources is as low as possible so that the value chain can provide the value approving of is obvious that the cost advantage based on the value chain has two sides:firstly,enough resources must be invested to create cost advantage based on customer value。thirdly,the investment and consumption of time the cost is sacrificed in the same valuecreating process,scanning the cost from diferent perspectives, its meanings and functions are entirely ,it provides a powerful supporting theory for the cost control based on value chain,and enables it to have the possibility to confcIrl/l to the practice of the enterprise operation. According to the theory of value chain,the enterprise,to gain”sustainable petitive advantage”,should firstly construct the value chain which creates the customer value so that it can realize the enterprise’s basic objective,which is to win one hand,the enterprise must invest in resources to create the customer value。and the enterprises’petitive advantage lies in providing as much value as possible to their customers for as low cost as demands that the enterprise must first consider whether they can create customer value or not,and then take into account how to create along time,however,petition has been taking”modities”(or “products”)as the direct carriers,and as a result,the traditional method of cost control focuses on the”products” and the processes of the ,this can not resolve the problem of whether or how the enterprise can create customer other words,this can not resolve it radically at least. Therefore enterprises must,firstly invest enough resources so that they can create customer value,and then provide it at the least resource on the whole view of creation and supply of value to control cost,it can provide the perfect dynamical and operation mechanism to run the cost control， and also can radically overe the disadvantages of the traditional methods of cost control that cannot control creation and supply of value perfectly． Based on this， the paper attempts to discuss the cost control from the whole view of creation and supply of value and to explore the strategy for realizing the fine circulation,that is to say,”create value— invest cost—supply value— create value”. of cost and its control cased on value chain The idea of cost based on value chain According to the theory of value chain,if the enterprise is going to be accepted by its customers,it must create and supply the value which can satisfy its ,the cost(value or resource expense)paid for this can not deviate from activities for creating and supplying customer value， which are activities of value ,we should study the essential of cost from the perspective of value chain. The idea of cost based on value chain[1]is to scan the essentials of the cost and its performance form from the perspective of value form of the value chain cost is resource invested for creating customer value(in short,”resources investment view”or”investment view”),resources consumed for providing customer value(in short,”resources consumption view”or”consumption view”),time resources invested or saved for maximizing customer value and creating the customer value ahead of time(in short,”time resources view”or”time view”). Therefore,according to the idea of cost based on value chain,cost has three meanings:firstly,the investment of resources。earning more ine。 Management, Shandong University of Science ＆ Technology, Qingdao 266510, China DOI: Journal of Modern Accounting and Auditing Key words:value chain。 在這種 情況下，企業(yè)經(jīng)營的綜合， 應(yīng) 以顧客價(jià)值最大化為 基本目 的 來 獲得可持續(xù)的競爭優(yōu)勢(shì) 。通過保持一個(gè)合理的有利的價(jià)值鏈和價(jià)值鏈的成本優(yōu)勢(shì)價(jià)值鏈的經(jīng)營成本。 結(jié)論 依據(jù)成本和基于價(jià)值鏈的成本控制，以創(chuàng)造和供應(yīng)值，基于價(jià)值鏈的成本控制實(shí)際上是一種成本控制并重的 增加 收入和減少支出。這包括價(jià)值鏈的分解和重構(gòu)的過程。首先，我們可以確認(rèn)取向的內(nèi)部價(jià)值鏈通過價(jià)值鏈的成本動(dòng)因分析，因此，尋找價(jià)值鏈可能有成本優(yōu)勢(shì)，利用價(jià)值鏈分析的關(guān)鍵環(huán)節(jié)，成本動(dòng)因分析，或其他類似的方法。例如，在價(jià)值組合單元上述汽車業(yè)務(wù)鏈的單位成本 ，可以追溯到每個(gè)活動(dòng)或是可以控