Final answer:
Value chain analysis is the cost management tool that supports a firm's concentration on the delivery of value to the customer.
Step-by-step explanation:
The cost management tool that supports a firm's concentration on the delivery of value to the customer is value chain analysis. Value chain analysis is a strategic management tool that examines the activities a firm performs to create value for its customers and how those activities can be optimized to improve customer satisfaction. By analyzing the value chain, a firm can identify areas where it can reduce costs, improve efficiency, and ultimately deliver more value to customers.