所谓“高效成本管理”,即高效能成本管理,系由于人的高超行为, 使生产过程中的生产耗费(活劳动的耗费与物化劳动的耗费),最大限度 的节省(绝对的和相对的),从而达到在保证职工依法取得个人所得之 后,为国家和企业更多的积累资金的目的。由此可见,人的高超行为,是 实现“高效成 The so-called “efficient cost management”, that is, high-performance cost management, is due to the superb behavior of the people, making production costs (living labor costs and materialized labor costs), saving (absolute and relative) to a maximum extent, So as to achieve the purpose of accumulating more funds for the country and the enterprises after ensuring that their employees receive personal gains according to law. This shows that the superb behavior of people is to achieve "high efficiency into