Research On The Target Cost Management System Of Urban Sewage Treatment Enterprise

Sewage refers to the fact that the water is mixed with new material or because of changes in the external conditions,which can not keep the original function.With the rapid development of economy and the increasing population,China's sewage discharge is increasing.In recent years,China's urban water pollution has become more and more serious,and the quality of water environment is worrying.At present,more than 90%of China's urban water pollution is serious,and due to the extreme lack of fresh water resources in our country,the sewage treatment is inevitable.Sewage treatment can solve the shortage of fresh water resources in our country and solve the problem of environmental pollution.So the sewage treatment industry will develop greatly,but belongs to the nature of the environmental protection sewage treatment enterprises,and sewage processing enterprise's income and the price is fixed,as a company if the product price is fixed,if improve enterprise's profit will be from the cost control.At present,the city sewage treatment enterprise target cost management still exist many problems,so combining the particularity of sewage treatment enterprises,this paper chose a more suitable for cost management methods:target cost management method.The focus of this article is the enterprise target cost management system of urban wastewater treatment research,first introduced the research development of target cost management at home and abroad,to determine the enterprise cost of sewage treatment,puts forward the urban sewage processing enterprises to establish the necessity of target cost management.This article elaborated the urban sewage treatment enterprise cost management present situation and the existing problems and analyses the applicable cost management method,then introduces the principle of target cost management,process,mainly from four aspects(prediction,decision-making,control,evaluation)to build a set of relatively complete enterprise target cost management of urban wastewater treatment system.Finally,a set of target cost management system for the wastewater treatment industry is established,which can be used for reference in the cost management of related industries.