求翻译：第一，领导成本意识不强。具体表现在分解产品成本时，不是认真按产品设计要求，按零部件工艺流程的成本形成逐个计算，也不是自下而上逐级填报、汇总，只凭主观印象算大账，按产品成本切成工时、材料消耗、管理费用等大块分摊；有的认为成本统计只是鸡毛蒜皮的小事，很少过问；还有的认为企业产品结构简单，生产周期短、工序少，不值得搞成本统计。凡此种种，自然难以发现成本形成中的问题。是什么意思？

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First, the leading cost-consciousness is not strong. Specific performance at the cost of the product, and is not a serious breakdown by product design requirements, the components of the process flow formation cost calculation on a case-by-case basis, nor is it bottom-up-by-level reporting, synthesi

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First, cost-conscious weak leadership. Specific performance in decomposition products cost Shi, not seriously by products design requirements, by parts process of cost formed individually calculation, also not bottom up graduated complete, and summary, only with subjective impression is large accoun