1. Unpredictable Costs: Unexpected expenses can disrupt budgets and plans. 2. Resistance to Change: Employees and managers may resist cost-saving measures, especially if they involve changes to established processes. 3. Lack of Data: Without accurate and timely data, it can be difficult to monitor and control costs effectively. 4. Overemphasis on Cost Cutting: Focusing too much on cost reduction can negatively impact quality and customer satisfaction.