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科学发展观通常是指党的十六届三中全会中提出的“坚持以人为本,树立全面、协调、可持续的发展观,促进经济社会和人的全面发展”。航天企业为了适应内外部环境的巨大变化,实现可持续发展,迫切需要继承和弘扬以艰苦奋斗、勤俭节约为主要内涵的成本文化底蕴的基础上,进一步强化市场意识、竞争意识,引入战略成本管理、成本企划、精益成本管理等先进的思想和方法。通过航天型号科研生产的不断实践,航天企业逐步形成了成本意识和观念,并建立了与之相适应的行为制度体系、物质保障条件与社会效应,形成了独具特色的航天企业成本文化,为航天企业不断持续发展奠定了坚实的经济基础。
The scientific concept of development is generally referred to as the “Third People’s Central Conference” put forward by the Third Plenary Session of the 16th CPC Central Committee. We should establish a comprehensive, coordinated and sustainable development concept and promote the economic, social and people’s all-round development. " In order to adapt to the great changes of the internal and external environment and achieve sustainable development, the aerospace enterprises urgently need to inherit and carry forward the cost culture with the main content of hard work and thrift, and further strengthen the awareness of market and competition and introduce the strategic cost management , Cost planning, lean cost management and other advanced ideas and methods. Through the constant practice of scientific research and production of aerospace models, aerospace enterprises have gradually formed cost awareness and concepts, and established corresponding behavioral systems, material security conditions and social effects, forming a unique cost culture of aerospace enterprises as Aerospace companies continue to develop and laid a solid economic foundation.