本文關(guān)鍵詞：M自來(lái)水公司成本管理改進(jìn)研究　出處：《東華大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本管理 供水行業(yè) 全面成本管理

【摘要】：水是生命之源。長(zhǎng)期以來(lái),水資源短缺一直是制約中國(guó)城市發(fā)展的主要因素。近年來(lái),水污染事件的頻繁發(fā)生,引起了人們對(duì)供水行業(yè)不斷的質(zhì)疑聲,同時(shí),供水企業(yè)作為具有公用事業(yè)性質(zhì)的企業(yè),處于水價(jià)上漲困難和成本不斷攀升的兩難境界。由于水的特殊性,我國(guó)大多數(shù)供水企業(yè)為國(guó)有控股性質(zhì),其中又有35%左右的供水企業(yè)在財(cái)務(wù)狀況上表現(xiàn)為連年虧損,M自來(lái)水公司就是存在這樣問(wèn)題的一個(gè)國(guó)有供水企業(yè)。那么,在面臨當(dāng)前中國(guó)的水價(jià)并不能由供水企業(yè)自主決定的實(shí)際情況時(shí),為了改善供水企業(yè)財(cái)務(wù)虧損的窘境,成本控制就自然而然地成為了供水企業(yè)日常管理的重點(diǎn),也成為了影響供水企業(yè)發(fā)展的關(guān)鍵因素之一。本文將圍繞M自來(lái)水公司的成本管理這一主題,首先,介紹M自來(lái)水公司的基本情況,如發(fā)展現(xiàn)狀、經(jīng)營(yíng)情況和財(cái)務(wù)狀況等,提出其在成本管理工作中的面臨的問(wèn)題,如:全員成本管理意識(shí)弱、成本信息不能滿足全面成本管理的需求、成本管理工作效果甚微。接下來(lái),以全面成本管理的思想為指引,分別從縱向即目標(biāo)制定和激勵(lì)約束不到位、橫向企業(yè)成本控制環(huán)節(jié)單一、成本管理方式方法落后以及企業(yè)所面臨的成本管理環(huán)境脆弱四個(gè)方面分析造成M自來(lái)水公司成本管理問(wèn)題的深層次原因。最后,從目標(biāo)制定和激勵(lì)機(jī)制的優(yōu)化、成本管理環(huán)節(jié)的拓展、成本管理方式方法的改進(jìn)提出了可借鑒的建議,并且為了保障其成本管理工作的高效進(jìn)行,分別對(duì)M自來(lái)水公司的成本管理內(nèi)外環(huán)境,包括技術(shù)環(huán)境、人資環(huán)境、資金環(huán)境以及外部環(huán)境,提出了優(yōu)化建議,以期為其成本管理改進(jìn)工作奠定堅(jiān)實(shí)的基礎(chǔ)。同時(shí),本人也希望文中所提的建議不僅是對(duì)M自來(lái)水公司成本管理改進(jìn)所提的建議,而且也對(duì)類似于M自來(lái)水公司這樣的國(guó)有供水企業(yè)提供一些具有實(shí)際指導(dǎo)意義的理論依據(jù)和成本管理改進(jìn)思路,以求能夠促進(jìn)供水行業(yè)成本管理工作的改善,在早日扭轉(zhuǎn)虧損局面的同時(shí)提高其整體的服務(wù)水平和服務(wù)質(zhì)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.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.24;F275

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