讲到成本管理，许多人都很自然地从传统的科、工、费三大项论述如何从物化消耗上进行管理，降低成本费用支出，从而达到增加盈利的目的。很明显，这是一种就经济论经济的观点，它忽略了一个最主要的问题，那就是人是第一因素的问题。因为，任何企业的效益，都是通过人来创造的 When it comes to cost management, many people naturally discuss how to manage from the materialization and consumption, and reduce costs and expenses from the traditional three sections of science, technology, and expenses, so as to achieve the purpose of increasing profits. Obviously, this is a point of view on economics. It ignores one of the most important issues. That is, people are the first factor. Because the benefits of any business are created by people.