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低成本发展战略的本质是通过对各类资源的整合,提高利用效率,减少不必要的支出,实现成本效益最大化的目标。资源的利用不仅要做到在各项业务和作业之间深入挖潜,高效利用,考虑其有效性;而且要在时间和空间上合理分布,考虑其系统性,这是成本管理和控制的内在要义。发电企业要建立成本管理的长效机制,真正实现“价值型企业”的持续发展,需要在以下五个方面有所突破。
The essence of a low-cost development strategy is to achieve the goal of maximizing cost-effectiveness through the integration of various types of resources, improving utilization efficiency, reducing unnecessary expenditures. The utilization of resources not only needs to dig deeper into the various businesses and operations, make efficient use of them, and consider their effectiveness; but also to reasonably distribute them in time and space and consider their systematicness, which is the intrinsic meaning of cost management and control . For power generation enterprises to establish a long-term mechanism of cost management and truly realize the sustainable development of “value-oriented enterprises,” breakthroughs in the following five areas are needed.