企业的成本行为及其相对成本地位产生于企业在一个产业里竞争时所从事的价值活动。因此,有意义的成本分析是考察这些活动中的成本,而不是企业作为一个整体的成本,并且每种价值活动都有其自己的成本结构,其成本行为有可能受到企业内外的其他活动之间的联系和相互关系的影响。,是因为它能把成本和资产与价值活动联系起来,通过控制成本驱动因素和重构价值链两种方法来分析企业如何获得持久的成本优势 The cost behavior of an enterprise and its relative cost position arise from the value activities engaged in by the enterprise in the competition in an industry. Therefore, a meaningful cost analysis examines the costs of these activities, not the costs of the firm as a whole, and each value activity has its own cost structure, whose cost behavior may be affected by other activities both inside and outside the enterprise The impact of relationships and relationships. Because it connects costs and assets to value activities and analyzes how an organization can achieve long-lasting cost advantages by controlling cost drivers and reconstructing the value chain