尽管沉淀成本属于隐性成本范畴,但它却直接影响到企业管理层战略决策的制订和执行。因此,在现阶段财务管理人员需要加强对诸如此类隐性成本的认识。在约束机制分析的基础上,应对措施包括:厘清企业转型升级的目的、建立员工的自组织学习系统、形成有序的技改与重置步骤。 Although settling costs are hidden costs, it has a direct impact on the formulation and implementation of strategic management decisions. As a result, financial managers at this stage need to be more aware of such hidden costs. Based on the analysis of the restraint mechanism, the countermeasures include clarifying the purpose of the transformation and upgrading of enterprises, establishing a self-organized learning system for employees, and establishing orderly technical renovation and resetting steps.