确定在不同生产阶段交付最终产品的成本。研究产品/流程的整个生命周期，以确定每个阶段将产生多少收入和生产成本，以便做出战略决策。 Determining the cost of delivering an end product at different stages of production. Study the total life cycle of a product/process to determine how much revenue and production cost will be incurred at every stage in order to make strategic decisions.