在当前低油价环境下,随着企业成本与油价之间的差距逐渐缩小,企业生产经营活动可回旋的余地也就越小,企业对低油价的承受力也变得更加脆弱。低油价已经成为新常态,越来越多的企业意识到成本底线管控的重要性,竭力改变在高油价下时的成本粗放式管理,将各项经营活动纳入公司成本管理范畴,在关键项目和关键业务上明确成本底线。只有真正做到用底线思维意识倒逼成本管控,才能应对油价低位运行的市场变化, Under the current low oil price environment, as the gap between business costs and oil prices gradually narrows, the less room there for companies to maneuver in production and operation, and the more vulnerable the business is to bear on low oil prices. Low oil prices have become the new normal. More and more enterprises are aware of the importance of cost control. They try their best to change the extensive management of costs under high oil prices. They bring various business activities into the company’s cost management. Define the cost bottom line on key business. Only by truly using bottom-line thinking and forcing costs control in order to cope with market changes in low oil prices,