LN供水集团成本管理问题研究

发布时间：2018-04-20 09:16

本文选题：水利工程供水 + 成本管理　；参考：《沈阳理工大学》2017年硕士论文

【摘要】：水利工程中供水价格的科学性、合理性,是实现水资源优化配置和可持续发展的重要保障。但是长期以来,水利工程供水定价并不能合理反应出水资源的价值以及真实的供水成本,存在严重倒挂现象,这阻碍了水利工程供水基础设施的建设。同时由于固定资产增加、部分供水工程缺乏维修、供水量减少等诸多因素,导致供水成本增加,加之企业成本管理不善,致使企业经营状况恶化,甚至出现严重亏损,对企业的正常持续运行及提供安全优质的水源均造成了潜在的威胁。因此,本文旨在通过对LN供水集团成本管理现状的分析,找出企业成本管理方面存在的不足和问题,通过分析水利工程供水成本的特点,针对企业的具体情况,提出建议,从而提高企业成本管理水平、建立符合现代企业需要的成本管理模式,以适应社会的发展需要,同时也为类似的公用事业性企业的成本管理提供经验。本文归纳概括了LN供水集团概况、水利工程的行业特征与成本构成以及这些水库的成本管理现状问题。本文接下来从供水成本核算体现不健全、人员结构制约成本管理以及固定成本高、收入受供水量影响大、各水库成本管理差异大四个方面分析了LN供水集团成本管理存在问题及原因。同时,针对问题提出了优化LN供水集团组织结构、优化LN供水集团成本管理系统的建议。最后,对LN供水集团加强成本管理的建议,分别是树立正确的战略成本管理理念、完善成本管理内部控制制度、建立成本管理责任制、加强员工培训以及开拓渠道降低成本。
[Abstract]:The scientific and reasonable price of water supply in water conservancy projects is an important guarantee to realize the optimal allocation and sustainable development of water resources. However, for a long time, the pricing of water supply in water conservancy projects can not reflect the value of water resources and the real cost of water supply, and there is serious upside down phenomenon, which hinders the construction of water supply infrastructure of water conservancy projects. At the same time, due to the increase of fixed assets, the lack of maintenance of some water supply projects and the reduction of water supply, and so on, the cost of water supply has increased, and the cost management of enterprises has not been well managed, which has led to the deterioration of business conditions and even serious losses. It poses a potential threat to the normal and sustainable operation of enterprises and the provision of safe and high quality water sources. Therefore, the purpose of this paper is to find out the shortcomings and problems in the cost management of LN water supply group by analyzing the current situation of cost management in LN water supply group, and by analyzing the characteristics of water supply cost of water conservancy project, and according to the specific situation of the enterprise, some suggestions are put forward. In order to improve the level of cost management and establish a cost management model that meets the needs of modern enterprises, it can meet the needs of the development of society, and provide experience for the cost management of similar public utility enterprises at the same time. This paper summarizes the general situation of LN water supply group, the industry characteristics and cost composition of water conservancy projects and the current situation of cost management of these reservoirs. In this paper, the cost accounting of water supply is not perfect, the personnel structure restricts the cost management, the fixed cost is high, and the income is greatly affected by the water supply. The problems and causes of cost management in LN water supply group are analyzed from four aspects of different reservoir cost management. At the same time, the suggestions of optimizing the organization structure of LN water supply group and optimizing the cost management system of LN water supply group are put forward. Finally, the suggestions for strengthening cost management of LN water supply group are to establish correct strategic cost management concept, perfect internal control system of cost management, establish cost management responsibility system, strengthen staff training and open up channels to reduce costs.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.24;F275.3

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