Research On Cost Control Of H Sewage Treatment Based On ABC

Under the overall framework of “B&R”,urban sewage treatment in China is facing unprecedented challenges because the demand of water owing to the rapid development of urbanization process will continue to rise.At present,although China has the ability to deal with large-scale urban sewage,there is a great imbalance between the treatment quantity and quality.In recent years,with the rising cost of electricity,chemical and labor,the high cost of sewage treatment and the development bottleneck of the industry have been highlighted,which need to be addressed.H sewage treatment plant in the process of development is also facing the same problem.Based on the main problems of H sewage treatment plant in the cost control and summarizing the previous experiences from extensive literature review,the paper attempts to make an analysis of the present situation of the enterprise cost control through field research.According to the characteristics of the waste water treatment cost and based on the current cost control theory and practice,the paper suggests a research proposal from cost control methods and performance evaluation system construction.The incremental analysis model of cost control based on ABC is established.At the same time,aiming at the practical problems in the application of the cost control scheme,the paper puts forward the improvement measures from strengthening process control in operation site,strengthening statistics on raw data and strengthening cost control performance evaluation in order to better apply the scheme to actual operation,provide support for the good results of cost control and the benign operation of the enterprise,provide some guidance for H sewage treatment plant to better plan cost,production process improving,waste reduction and resource efficiency improvement.The purpose of this paper is to abandon the traditional cost management accounting methods which only focus on the after-event accounting.The paper,from the perspective of sustainable enterprise development and sustainable resources utilization,introduces the cost control method based on ABC.It combines the concept of “resource saving and environment friendly” with the cost control system and makes data reference valuable for enterprise operation strategy,aiming to maximize resources and enterprise value and to realize “resource saving and environment friendly”.