经营企业，成本管理关重要。成本误区，是企业必须规避的“雷区”。

Cost management is very important to run an enterprise. Cost misunderstanding is a "minefield" that enterprises must avoid.

然而，对于很多企业经营者而言，成本误区让他们绞尽脑汁，依然难以有效规避。

However, for many business operators, the cost misunderstanding makes them rack their brains and is still difficult to effectively avoid.

雷区一：局限生产成本管理，忽视生产经营全程管理企业是一个体系，应既重全局又重局部。在成本管理的方法上，很多企业局限于事后核算和分析，却忽视了事先预测和预算，以及事中控制、事后评价和考核等。

Minefield 1: limit production cost management and ignore the whole process management of production and operation. The enterprise is a system and should pay attention to both the overall situation and the local situation. In terms of cost management methods, many enterprises are limited to post accounting and analysis, but ignore pre prediction and budget, in-process control, post evaluation and assessment.

雷区二：盲目进行成本节流，形成了“一刀切”的观念很多企业节约成本，习惯于“一刀切”固定费用分摊是一个错误的观念。节流成本时，要搞清楚的是哪里是企业发展的瓶颈，而瓶颈部分的成本是不能切的。

Minefield 2: blind cost cutting has formed the concept of "one size fits all". Many enterprises save costs and are used to "one size fits all" fixed cost sharing, which is a wrong concept. When cutting costs, the first thing to find out is where the bottleneck of enterprise development is, and the cost of the bottleneck part cannot be cut.

雷区三：缺乏对隐性成本的重视，企业发展视野较窄企业的竞争不仅是显性成本的竞争，而且还是隐性成本的竞争，比如时间、人、钱、物及信息等。除了材料费、劳务费等需考虑外，时间成本也应纳入其中。

Minefield 3: lack of attention to hidden costs and narrow vision of enterprise development. The competition of enterprises is not only the competition of explicit costs, but also the competition of hidden costs, such as time, people, money, materials and information. In addition to material cost and labor cost, time cost shall also be included.

雷区四：局限于传统生产成本，忽视了其他环节成本很多企业忽视了成本控制的负作用，局限于生产成本忽视了管理成本、机会成本及实际成本等。事实上，成本管理涉及诸多方面，忽略任何一个方面都可能遭受损失。

Minefield 4: limited to the traditional production cost and ignoring the cost of other links, many enterprises ignore the negative effect of cost control, limited to the production cost and ignore the management cost, opportunity cost and actual cost. In fact, cost management involves many aspects, ignoring any aspect may suffer losses.

雷区五：聚焦于企业个别部门人员，忽视了全员作用>成本控制缺乏全员观念，在管理的人员上，局限于财务部门和车间核算人员，忽视了各个部门、全体员工的作用。其实在成本管理方面，不同的岗位都具有特定的作用。

Minefield 5: focusing on the personnel of individual departments of the enterprise, ignoring the role of all staff > cost control, lacking the concept of all staff. In terms of management personnel, they are limited to the financial department and workshop accounting personnel, ignoring the role of all departments and all employees. In fact, different posts have specific roles in cost management.

当然，除了上述需要规避的成本“雷区”外，还需对涉及企业经营的各方面成本进行考察。

Of course, in addition to the above cost "minefields" that need to be avoided, it is also necessary to investigate all aspects of costs related to enterprise operation.

科学地进行成本管理，是企业有序经营过程中永恒的主题。特别是在进入“微利时代”以后，成本管理更是成为所有企业所达成的“通识”。

Scientific cost management is the eternal theme in the process of orderly operation of enterprises. Especially after entering the "low profit era", cost management has become the "general knowledge" reached by all enterprises.

需要指出的是，在现下企业中，无形资产（而非固定资产或流动资产）已逐渐为企业的未来创造了越来越多的价值。所以，企业一定要格外重视无形资产的培养。

It should be pointed out that in current enterprises, intangible assets (rather than fixed assets or current assets) have gradually created more and more value for the future of enterprises. Therefore, enterprises must pay special attention to the cultivation of intangible assets.

此外，在企业经营过程中，每个主体都应从整体角度看待各部门运作，如此便可避免局限于单一的部门而陷入盲人摸象的陷阱。

In addition, in the process of enterprise operation, each subject should look at the operation of each department from an overall perspective, so as to avoid being limited to a single department and falling into the trap of blind people feeling like elephants.

事实上在笔者看来，有效的成本管理策略，是在企业组织内设立一种机制，使每个人在使用组织的资源时，都能为企业的未来创造价值。

In fact, in my opinion, the most effective cost management strategy is to set up a mechanism in the enterprise organization so that everyone can create value for the future of the enterprise when using the organization's resources.