一、转向机会成本管理增强风险意识和危机感，把风险和收益有机结合起来；应用科学择优方法，提高投资决策的科学性、有效性，提高投资的回报率，缩短投资回收期。二、转向弹性成本管理抓住成本结构中的敏感因素，抓住主要矛盾，突出重点，层次管理。三、转向战略成本管理把战 I. Turning to Opportunity Cost Management Enhancing risk awareness and sense of crisis and organically combining risk and return; applying scientific preferred methods to improve the scientificness and effectiveness of investment decisions, increasing the rate of return on investment and shortening the payback period for investments. Second, the shift to flexible cost management Seize the cost structure of the sensitive factors, seize the main contradictions, highlight the key, level management. Third, turn to strategic cost management battle