The cost management should correctly deal with the relationships of cost with quality and progress, actual cost with implicit cost, local cost with whole cost, and enterprise cost with social cost.

• 成本管理要正确处理成本与质量、进度的关系 ,实际成本与隐性成本的关系 ,局部成本与总体成本的关系 ,企业成本与社会成本的关系。