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设计绩效考评方法时，需要进行管理成本的分析，分析的内容包括()

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【多选题】设计绩效考评方法时，需要进行管理成本的分析，分析的内容包括()

A、改进绩效的成本
B、隐性成本
C、考评者定时观察的费用
D、投资回报
E、考评方法的研制开发的成本

参考答案:

A,C,E

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