求翻译：（1）管理理念不同。人事管理视人力为成本，由于人力投资（工资、奖金、福利、培训费等）计入生产成本，因此企业想方设法减少人力投资以降低成本，提高产品竞争力。而而人力资源管理视人为最重要的资源，将员工看作是有价值并能创造价值的资源。企业看准人力资源所蕴藏的巨大能量，对人力资源积极开发和利用。是什么意思？

(1) The management philosophy. Personnel Management, as human costs, investment in human resources (salaries, bonuses, benefits, training, etc.) are included in the cost of production, businesses find ways to reduce the investment in human resources in order to reduce costs, improve product competit

(1) different management philosophy. Depending on personnel management, labor costs for the investment in human resources (salaries, bonuses, benefits, training, etc. ) in the production costs, the business to find ways to reduce investment in human resources to reduce costs, and increase the compet