成本管理也从过去单纯要求成本的最低化，向提高成本的效率转移。

Cost management from past simple requirement minimum cost, to improve the efficiency of the cost.

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然后，引入效率指标以完善功能转移的绩效评估体系。

Then an index is introduced to perfect the achievement measurement system.

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然后，引入效率指标以完善功能转移的绩效评估体系。

Then an index is introduced to perfect the achievement measurement system.

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