Research On The Standard Cost System Of Urban Sewage Treatment

Since the 1980s,with the rapid development of China's economy,the rapid increase of urban population and the continuous improvement of urbanization rate,environmental pollution and ecological damage including sewage have become increasingly serious.In order to create a good development space for China's economy,the state must pay more attention to water pollution issues,actively take measures to solve water pollution problems,and then improve the status quo of water resources,so that China's economic development achieves a virtuous circle.The establishment time of sewage treatment enterprises in China is generally short,and the management level of enterprises still has a large gap with developed countries.Therefore,sewage treatment enterprises still have various problems in actual operation.These problems have caused certain difficulties for the normal operation of sewage treatment enterprises.The current cost control problem is an urgent problem for sewage treatment enterprises.The old cost management system has become the biggest shortcoming that hinders the development of sewage treatment enterprises.Therefore,sewage treatment enterprises should consider the reality and adopt a new cost management system to promote the solution of cost problems.Only by solving the cost problem that has plagued the enterprise for a long time,and eliminating this biggest hidden danger,can we continuously improve the economic benefits of the company.This paper combines the actual situation of urban sewage treatment enterprises and uses the standard cost system to improve its cost control problems.The focus of this paper is on the construction of a standard cost system and its application in case companies.The article first introduces the cost control theory and the standard cost theory.Secondly,it formulates the direct material standard cost,the direct manual standard cost,the variable manufacturing cost standard cost and the fixed manufacturing cost standard cost of the D enterprise,and then analyzes the difference between the above four costs.Finally,the accounting treatment of the cost difference is carried out.The article draws relevant conclusions based on the inquiry process,and provides some improvement methods and suggestions according to the shortcomings of D enterprises.For example,enterprises should adopt advanced sewage treatment technology,save human resources,strictly control enterprise electricity costs and strengthen maintenance of equipment.