M自来水公司成本管理改进研究

发布时间：2018-01-16 09:51

本文关键词：M自来水公司成本管理改进研究　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：水是生命之源。长期以来,水资源短缺一直是制约中国城市发展的主要因素。近年来,水污染事件的频繁发生,引起了人们对供水行业不断的质疑声,同时,供水企业作为具有公用事业性质的企业,处于水价上涨困难和成本不断攀升的两难境界。由于水的特殊性,我国大多数供水企业为国有控股性质,其中又有35%左右的供水企业在财务状况上表现为连年亏损,M自来水公司就是存在这样问题的一个国有供水企业。那么,在面临当前中国的水价并不能由供水企业自主决定的实际情况时,为了改善供水企业财务亏损的窘境,成本控制就自然而然地成为了供水企业日常管理的重点,也成为了影响供水企业发展的关键因素之一。本文将围绕M自来水公司的成本管理这一主题,首先,介绍M自来水公司的基本情况,如发展现状、经营情况和财务状况等,提出其在成本管理工作中的面临的问题,如:全员成本管理意识弱、成本信息不能满足全面成本管理的需求、成本管理工作效果甚微。接下来,以全面成本管理的思想为指引,分别从纵向即目标制定和激励约束不到位、横向企业成本控制环节单一、成本管理方式方法落后以及企业所面临的成本管理环境脆弱四个方面分析造成M自来水公司成本管理问题的深层次原因。最后,从目标制定和激励机制的优化、成本管理环节的拓展、成本管理方式方法的改进提出了可借鉴的建议,并且为了保障其成本管理工作的高效进行,分别对M自来水公司的成本管理内外环境,包括技术环境、人资环境、资金环境以及外部环境,提出了优化建议,以期为其成本管理改进工作奠定坚实的基础。同时,本人也希望文中所提的建议不仅是对M自来水公司成本管理改进所提的建议,而且也对类似于M自来水公司这样的国有供水企业提供一些具有实际指导意义的理论依据和成本管理改进思路,以求能够促进供水行业成本管理工作的改善,在早日扭转亏损局面的同时提高其整体的服务水平和服务质量。
[Abstract]:Water is the source of life. For a long time, water shortage has been the main factor restricting the development of Chinese cities. In recent years, the frequent occurrence of water pollution has caused people to question the water supply industry, at the same time. Water supply enterprises, as public utility enterprises, are in the dilemma of rising water prices and rising costs. Because of the particularity of water, most of the water supply enterprises in China are state-owned. Among them there are about 35% water supply enterprises in the financial situation of the performance for successive years of losses of water supply company is a state-owned water supply enterprise such a problem. In the face of the current water price in China can not be determined by the water supply enterprises to determine the actual situation, in order to improve the plight of water supply enterprises financial losses, cost control has naturally become the focus of daily management of water supply enterprises. This paper will focus on the cost management of M water company. First of all, introduce the basic situation of M water company, such as the status quo of development. Management and financial situation, put forward its problems in the work of cost management, such as: the staff cost management awareness is weak, cost information can not meet the needs of total cost management. Cost management has little effect. Then, guided by the idea of total cost management, the vertical goal formulation and incentive constraints are not in place, and the horizontal enterprise cost control link is single. This paper analyzes the deep causes of the cost management problems in M water company from four aspects: the backward cost management methods and the fragile cost management environment faced by enterprises. Finally, from the goal setting and the optimization of incentive mechanism. The extension of cost management and the improvement of cost management methods put forward some suggestions for reference. In order to ensure the efficient implementation of cost management, the internal and external environment of cost management in M water company is separately studied. Including the technical environment, human capital environment, capital environment and external environment, put forward the optimization proposals, in order to improve its cost management to lay a solid foundation. At the same time. I also hope that the proposal in this paper is not only to improve the cost management of M water company. And it also provides some theoretical basis and cost management improvement ideas for state-owned water supply enterprises such as M water supply company in order to promote the improvement of cost management in water supply industry. At the same time to improve its overall service level and service quality.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.24;F275

【参考文献】