Abstract: This paper first analyzes the weaknesses of the traditional methods for value chain analysis, and then, proposes a new method, which establishes a general equilibrium relationship of the enterprise value chain based on the dual theory of linear program.This method not only analyzes the balance of cost transfer, but also evaluates the contribution of added value through the value chain.A small example is presented to demonstrate the way of value chain analysis.

Key words: enterprise resource optimization, value chain analysis, dual theory