Cost Rationalisation

Email fr my president:

Cost rationalisation is about cutting wasteful expenses or unwarranted expenses.
It's about spending wisely.
It's about cutting "bad costs' (a management term).
It does not mean we do not spend when we need to invest in growth and quality.

We need hand towels.
Cleanliness is godliness.

Thank you

-----
Reading between the lines, me thinks his bathroom has run out of paper towels.
Rest assured, Pres.
I've informed the cleaners.