问题：
[单选题]（）是指在成本管理中将重点管理与全面管理相结合，全面管理中要突出重点，重点管理要体现在全面管理之内。
A、点面相结合
B、责权利相结合
C、管理措施现实化
D、成本制度化
参考答案：
A
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