The value chain analysis is a primary step of strategic cost management, but contemporary research on it only converges on its theoretical flank.

价值链分析是战略成本管理的首要步骤，但目前对价值链的研究仅限于理论探讨。

Chapter one is the theoretical research on the internalization of environmental cost.

第一章为环境成本内部化理论研究。

As an important theoretical question in modern financial management, capital cost has been a difficult subject in teaching both for the teachers and the students.

资金成本作为资金筹集决策的选择标准，是现代财务管理无法回避的一个重大理论问题。 但是，在教学实践中，它又是一个教师难讲、学生难懂的问题。