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（一）成本控制观念落后

2026-07-22 网络整理佚名550

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Key Point:（一）成本控制观念落后传统意义上的成本控制观念的判断标准是节约与否，过度要求降低成本，减少开支费用，其目的仅仅局限于成本总额的下降，较少从总体效益的角度看成本效用。

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