本文選題：水利工程供水 + 成本管理�。� 參考：《沈陽理工大學》2017年碩士論文

【摘要】：水利工程中供水價格的科學性、合理性,是實現(xiàn)水資源優(yōu)化配置和可持續(xù)發(fā)展的重要保障。但是長期以來,水利工程供水定價并不能合理反應(yīng)出水資源的價值以及真實的供水成本,存在嚴重倒掛現(xiàn)象,這阻礙了水利工程供水基礎(chǔ)設(shè)施的建設(shè)。同時由于固定資產(chǎn)增加、部分供水工程缺乏維修、供水量減少等諸多因素,導(dǎo)致供水成本增加,加之企業(yè)成本管理不善,致使企業(yè)經(jīng)營狀況惡化,甚至出現(xiàn)嚴重虧損,對企業(yè)的正常持續(xù)運行及提供安全優(yōu)質(zhì)的水源均造成了潛在的威脅。因此,本文旨在通過對LN供水集團成本管理現(xiàn)狀的分析,找出企業(yè)成本管理方面存在的不足和問題,通過分析水利工程供水成本的特點,針對企業(yè)的具體情況,提出建議,從而提高企業(yè)成本管理水平、建立符合現(xiàn)代企業(yè)需要的成本管理模式,以適應(yīng)社會的發(fā)展需要,同時也為類似的公用事業(yè)性企業(yè)的成本管理提供經(jīng)驗。本文歸納概括了LN供水集團概況、水利工程的行業(yè)特征與成本構(gòu)成以及這些水庫的成本管理現(xiàn)狀問題。本文接下來從供水成本核算體現(xiàn)不健全、人員結(jié)構(gòu)制約成本管理以及固定成本高、收入受供水量影響大、各水庫成本管理差異大四個方面分析了LN供水集團成本管理存在問題及原因。同時,針對問題提出了優(yōu)化LN供水集團組織結(jié)構(gòu)、優(yōu)化LN供水集團成本管理系統(tǒng)的建議。最后,對LN供水集團加強成本管理的建議,分別是樹立正確的戰(zhàn)略成本管理理念、完善成本管理內(nèi)部控制制度、建立成本管理責任制、加強員工培訓以及開拓渠道降低成本。
[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.
【學位授予單位】：沈陽理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.24;F275.3

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本文編號：1777173