Research On Cost Management Of LN Water Supply Group

The water supply price in water conservancy project is scientific and rationality,which is an important guarantee for the optimal allocation of water resources and sustainable development.But for a long time,the pricing of water resources in Liaoning Province can not reasonably reflect the value of water resources,there is a serious upside down phenomenon,which hindered the construction of urban water supply infrastructure.At the same time,due to rising raw water costs,increased water supply costs,lack of maintenance of some water supply projects and many other factors,have resulted in deterioration of business conditions.It's a potential threat for providing safe and high quality water sources and the normal operation of the enterprise.Therefore,this paper aims to find out the shortcomings and problems of enterprise cost management by analyzing the present situation of cost management of LN water supply group.By analyzing the characteristics of water supply cost of water conservancy project and making suggestions on the specific situation of enterprises,the enterprise cost is improved management level,the establishment of a modern enterprise needs in line with the needs of the cost management model to meet the needs of social development,but also for similar public utility enterprises to provide experience in cost management.This paper summarizes the general situation of LN water supply group,the industry characteristics and cost structure of water conservancy project and the current situation of cost management of these reservoirs.Next this paper analyzes the cost management of LN water supply group from four aspects: water supply cost accounting is not perfect,personnel structure control cost management and high fixed cost,income affected by wager supply and differences of cost management of each reservoir.At the same time,the paper puts forward two suggestions to optimize the LN water supply group organization structure: optimize the LN water supply group cost management system,and optimize water supply group cost management system.Finally,the LN water supply group to strengthen the cost of management recommendations are to establish a correct strategic cost management philosophy,improve the cost management of internal control system,the establishment of cost management responsibility system to strengthen staff training and develop channels to reduce costs.