影响成本管理的外部因素主要有宏观成本管理的因素、社会环境的因素等。
External factors affecting cost management include the macro environment and the social environment.
在此基础上，对我国商业银行实施全成本管理的意义和作用，从宏观和微观两个层面进行了充分论述。
Finally, the paper elaborates the meaning and effect of China's commercial bank multi-cost management from the points of macro and micro aspects.
高校教育成本管理研究对国家宏观管理和高校微观办学有着重要的意义。
The study on university educational cost management has important meaning to national macro-management and university's microcosmic running a school.
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