B Enterprise Urban Wastewater Treatment Project Cost Control Study

Since the 90’s of last century, environmental protection has become China’s basic national policy, environmental protection investment is increasing year by year, but the environmental problem is still grim. The "Who polluter pays" pollution control ideas has no longer meet the needs of the current economic development and the government needs to take more effective measures to solve environmental problems. The concept of "third-party" governance of environmental pollution has been put forward at the Third Plenary Session of the 18th Central Committee.This pollution model can be simultaneously beneficial to sewage enterprises, environmental protection companies and government departments. Environmental engineering industry is still in the initial stage of exploration in the domestic. The number of companies engaged in "third-party" governance of environmental pollution is not a lot, which accounted for about 70% of the total number of urban sewage treatment enterprises. The operation management mode of urban sewage treatment plant has become a hot spot in the theory of environmental protection industry.The purpose of this thesis includes two levels, one is the enterprise level, another one is the industry level. Firstly, this research can provide reference for the cost management and control of environmental engineering industry. This article analyzed the cost of urban sewage treatment project of B enterprises, then calculated the average cost of the entire environmental engineering industry, and provided reference for the cost control of environmental engineering industry. Secondly, this research put forward the theoretical basis and specific scheme to accomplish the cost target of the enterprise. Through the analysis of the cost of city sewage treatment project, which is B enterprise’s main business, this article posed the existing problems of this project, put forward feasible solutions, and explored the establishment of a valid and suitable cost control system, accordance with specific conditions of the enterprise. This article had a great significance for reference to reduce costs, increase profits, and promote the further development of the enterprise.In order to attain the research objectives, this article analyzed this issue from phenomenon to essence, from theory to practice step by step. In the theoretical research part, this article began with the elaboration of the related cost control theories, the connotation of cost, then introduced the classification definition, category and factors of cost control, focused on the origin and development of cost control theory. Lastly, this article emphatically demonstrated the research results of domestic and foreign experts and scholars in the field of cost control theory. Then, according to the features of the cost of city sewage treatment project, this article analyzed the premise and scope of four methods of cost control, to determine the suitable method. In the practical application part, this article discussed the existing problems in the cost control of enterprise B’s city sewage treatment project, and analyzed the reasons of these problems. Firstly, this article demonstrated this issue from three aspects, which were the overview, current situation, problems and reasons of cost control of the project. Particularly, this article analyzed the cost control problems and the reasons from five aspects, which were operation analysis, cost analysis, cost factors analysis, effect analysis and high cost reasons analysis. Secondly, according to the operation of enterprise B and problems of city sewage treatment project cost control, in’countermeasures and suggestions’ chapter, this article proposed some specific measures and suggestions from three aspects, which were cost control improvement strategies, system construction and system performance evaluation. Finally, based on the summary of the research conclusions, this article gave a outlook to the future research trend from three different perspectives, which were the enterprise cost control research, cost control method and cost management of city sewage treatment industry.The content of this paper is the cost control of the city sewage treatment project of an environmental company. The project has just started operation and the operating cost is higher than the advanced level in the industry. In this paper, I deeply analyze the project high operating costs of internal and external which lead to the proposed streamlined management personnel, reduce pharmaceutical waste, reduce electricity costs, for water distribution lines and development of sewage purification derivatives five proposals. On the basis of this, this paper constructs a target cost control system, which based on the theory of target costing, and further improve the cost control system.