软成本是成本管理中新提出的概念,但与一般成本要素具有本质区别。软成本是在员工身上看不见、摸不到的特殊成本,难以量化和计量,但是既能给组织带来促进作用的同时也能带来阻碍、破坏作用。有效的软成本管理可以激发员工工作积极性和主动性,使员工在追求个人目标的同时使组织目标也能得以实现。对于管理者来说,能够很好的控制成本、节约能源,实现员工与组织的双赢局面。 Soft cost is a newly proposed concept in cost management, but it is essentially different from the general cost element. Soft cost is a special cost that cannot be seen or touched by employees. It is difficult to quantify and measure. However, it can not only promote the organization, but also bring about obstacles and destructive effects. Effective soft cost management can motivate employees’ enthusiasm and initiative, enabling them to pursue their personal goals while enabling their organizational goals to be achieved. For managers, they can control costs, save energy, and achieve a win-win situation for employees and organizations.