除了这些策略外，成功的公司还鼓励管理人员关注削减成本以外的一系列更广泛的目标。
Together with such strategies, successful companies are also encouraging managers to focus on a wider set of objectives besides cutting costs.
成本与价格的混淆一直存在，部分原因是人工费率是那些想对公司预算产生影响的管理者的方便目标。
The confusion of costs with rates persists partly because labor rates are a convenient target for managers who want to make an impact on their company's budgets.
目标成本管理和作业成本管理是较为先进的成本管理模式。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
应用推荐