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Study On Cost Management And Improvement Of Water Supply Company In HY City

Posted on:2020-09-02Degree:MasterType:Thesis
Country:ChinaCandidate:J H LiuFull Text:PDF
GTID:2439330623451981Subject:Accounting
Abstract/Summary:PDF Full Text Request
Water is known as a blue gem.For a long time to come,water shortages will be one of the obstacles that plague China's urban development.Due to the special nature of water,most of the water supply enterprises in China,which are state-owned enterprises,are inevitably bearing the nature of institutions.They often face the dilemma of low water prices and high costs,including HY City Water Company.Then,in the face of the fact that the current water supply enterprises are unable to independently raise the urban water price,in order to get rid of the dilemma of the water supply enterprise's operating losses,cost management has naturally become a breakthrough point for enterprises to turn losses into profits,and has become one of the key point affecting the daily operation of water supply enterprises.This paper focuses on the theme of cost management of HY City Water Company.Firstly,it introduces the basic situation of HY City Water Company,such as the company's operation status and cost management status,and then points out the problems it faces in the cost management work according to the business process.Including: the upstream supplier has a single choice,high material cost and poor supplier problems;the water supply link has low information level,the cost management flow form and the supervision feedback mechanism is imperfect;the transmission and distribution link lacks attention,design and Unreasonable construction problems;sales link management failure,lack of marketing staff and lack of details;downstream consumers have problems with residents,corporate water fees and default costs.Finally,based on the idea of value chain cost management,this paper designs the internal value chain cost management and external value chain cost management of HY City Water Supply Company,and improvement measures were proposed from external suppliers,consumers,internal water production links,distribution links and sales links,including: conducting supplier evaluation system,improving water production cost management system,strengthening management of pipe network,and improving sales organization.Structure,improve consumer water fee recovery rate,etc.,in order to lay a solid foundation for its cost management improvement work.At the same time,I also hope that the improvement measures in the article will not only help the cost management of the water company in HY,but also provide some theoretical guidance and cost management improvement for the state-owned water supply enterprises like HY City Water Company.The idea is to promote the improvement of the cost management work in the water supply industry,and to improve the overall service level and service quality at the same time as turning losses into profits.
Keywords/Search Tags:cost management, water supply industry, value chain cost management
PDF Full Text Request
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