一、观念上,重节省轻效益企业成本管理观念上往往以是否节约为依据,片面强调降低成本、节省费用开支。在市场经济条件下,这种以“成本节省”为主导的成本管理,一方面会挫伤企业为未来绩效而支出某些短期看来是高昂的费用的积极性,从而影响企业的技术革新和产品的更新换代;另一 First, the concept of re-saving the light Benefits Enterprise cost management concepts are often based on whether the savings, one-sided emphasis on reducing costs and save costs. Under the condition of market economy, cost management led by “cost saving” will dampen the enthusiasm of enterprises to expend some short-term high costs for future performance and thus affect the technological innovation and product Update; another