The Reseach Of A Company’s Cost Management In Daily Cleaning Of Municipal Water Area Project

Along with the rapid economic development of the city, the improvement of people’s living standard, the enhance of the environmental protection awareness, the river and lake of the city are not only the needs of people living, production, transportation, but gradually become an important symbol of city. A Company, as the main responsible cleaning units of Shanghai water area, always ensure that the cleaning and beautiful looks of the Huangpu River and the Suzhou River as their responsibility, conscientiously implement the deployment of the competent authorities of the daily water areas cleaning tasks. But with the expansion of the cleaning areas, cleaning quality and the rising of work materials and human-resource cost, the municipal water daily cleaning project of A losses year after year, because of the low resource utilization and the high waste phenomenon. Therefore, A company, which just transformed from institutions to the state-owned enterprise, it is important to introduce advanced cost management idea, strengthen the project cost management from the government procurement projects. As an advanced cost management method, activity-based costing method which is widely used in many western companies, is a new model to the enterprise cost management.Firstly, the paper introduce the history,the development and the situation of daily waters cleaning project to explain the necessity of the research. At the same time, the current research status of cost management at home and abroad is introduced, and then, the activity-based costing method is proposed to be used in the water cleaning project to strength and improve the cost management of the project. The content and method of this research are decided and the basic logic frame of the thesis is defined.Secondly, the basic theory of project cost management, the ABC theory compared with the traditional cost management method including basic concepts, basic principle, calculation process is expounded, which provides theoretical support for this paper. At the same time, by introducing the basic situation of A Company and the water daily cleaning project such as the project background, the project cost, the cost management method, we constitute the main features in detail. The study of daily cleaning project points out the main problems of the project in cost management aspect. And then, we attempt to use the new cost management method-the ABC method to carry on the project.Finally, through the research in this paper, we find out that the operations center management pay more attention to the demand of environmental sanitation servers, emphasize the internal and external cooperation, the cost level of total job service project and the operation cost constituting the value chain will be reduced by the value chain optimization. We can achieve a win-win social and economic benefit by reducing the cost of operation service of sanitation making sure of the sanitation quality of service. At the same time, we put forward some future research prospects.