辩证法是我们研究自然界、人类社会和思维发展的一般规律的科学。辩证法认为事物都是处在不断运动、变化和发展之中的,我们的成本管理工作也是如此。一、成本与效益成本是为了产生效益而必须耗费的经济资源,是为了实现当前和长远的价值增长而付出的代价。因此,要辩证地看待成本费用的高低,在衡量企业现实与未来利益的基础上,将其控制在合理的水平。成本费用所包含的内容很多,它与企业及其员工的利益也是密切相关的。如减少员工数量、减少人员工资、 Dialectics is our science that studies the general laws of nature, human society, and thinking. Dialectics think things are in constant movement, change and development, and our cost management as well. I. Costs and Benefits Costs are the economic resources that have to be spent in order to be effective, at the expense of achieving current and long-term value growth. Therefore, it is necessary to view the cost and expense in a dialectical way and control it at a reasonable level on the basis of measuring the realities of enterprises and the future benefits. Costs include a lot of content, it and the interests of enterprises and their employees are also closely related. Such as reducing the number of employees, reducing staff salaries,