我们知道,人是具有巨大潜能的,也是具有巨大可塑性的。早在改革开放之初,世界银行对我国大规模贷款之前进行了全面考察后指出,中国的经济前景将取决于能否成功地调动和有效地使用一切资源,特别是人力资源。因为这项资源将决定着成本管理的成与败。成本,是指企业为获取一定的经济利益而付出的代价,是反映企业生产水平、技术水平和经营管理水平的一个综合性指标。成本管理,简单而言,就是对成本进行管理,对企业所付出的代价进行管理。人,不是成本,但却是成本的组织者、管理者和实施者,他的成本管理意识形态如何,在很大的程度上将影响着成本的升与降。企业各项活动的进行、各项战略措施的实施都是由人来进行的,人的活动在成本发生的各个阶段均占主导地位,人的素质、技能是企业成本非常重要的影响因素,其中对企业成本影响最大的是员工的成本意识与降低成本的主动性。成本,实质是一种代价,企业应该高度关切成本专业人 We know that people have great potential, but also great plasticity. As early as the beginning of the reform and opening up, the World Bank conducted a comprehensive survey of China’s large-scale loans and pointed out that China’s economic prospects will depend on the successful mobilization and effective use of all resources, especially human resources. Because of this resource will determine the cost management success and failure. Cost, refers to the cost of enterprises to obtain certain economic benefits, is to reflect the production level, technical level and management level of a comprehensive index. Cost management, in simple terms, is the management of costs and the costs that businesses pay. People, not cost, but it is the cost of the organizers, managers and implementers, his cost management ideology, to a large extent, will affect the cost rise and fall. The activities of enterprises, the implementation of the various strategic measures are carried out by the people, human activities in all stages of cost are dominant, the quality of people, skills is a very important business cost factors, including The greatest impact on business costs is the staff’s cost awareness and reduce costs initiative. Cost, substance is a cost, companies should pay close attention to cost professionals