Study On Cost Control Of N County Water Supply Compan

Water companies take water from natural waters that meet the standards for water sources,through processes such as sedimentation,filtration and purification,finally produced in line with national standards and requirements for the residents and enterprises to meet people’s production and living needs of water is tap water.Tap water clean sanitation,reliable disinfection,easy to use,low price,is the main force of People’s water,but also the clean source of all walks of life.At present,the marketization degree of water supply enterprises in our country is still in a relatively backward stage compared with other industries.In fact,the determination and control of tap water price is a kind of government action to a great extent.As a result,water enterprises are often in the dilemma of water price rising and rising costs,the selling price of tap water is lower than the cost of water supply“Hanging” phenomenon occurs from time to time.The operating loss of water supply enterprises affects the healthy development of water industry to a great extent.In order to change this disadvantageous situation,under the circumstances that water price is difficult to change,it is urgent to improve the cost control level of water supply company.This research takes n county water supply company as the research object,through introducing the management structure,management level and operation status of n county water supply company,it starts with how to optimize enterprise cost control,on the basis of data collection and analysis,this thesis sorts out the main aspects of the current water supply cost of enterprises,mainly focusing on the short-term and medium-and long-term enterprise development goals,from the water supply technology,market-oriented reform,information construction,personnel training,etc..From the point of view of management accounting,this thesis evaluates the effectiveness of cost control of N County Water Supply Company,discusses the main factors that affect the cost of the company,and analyzes the influencing factors to draw relevant conclusions,according to the needs of national economic development and the characteristics of water industry,the author puts forward the optimization scheme of cost control in water industry and manufacturing industry,and puts forward the advanced experiences and attempts in the industry,referring to other cities in the water reform of innovative practices,the cost control of n county water company put forward practical recommendations.The main conclusions of the study are as follows:First,The cost of water supply company in N county mainly includes the cost of making water,the cost of transportation,distribution and sales,the cost of daily management,etc..There is a lack of long-term effective cost accounting and control for water pipe network laying,daily maintenance,fault maintenance,daily operation of large-scale water-making equipment and labor cost.The main reason is that the management of the cost control degree is not enough,that cost control is not the main responsibility of business leaders,cost control is relatively lagging,there is no systematic cost control supervision system,lack of process specification.Second,in view of the lack of cost control and management in enterprises,it is suggested to introduce JIT production concept to lean production,timely and appropriate,set Up QC and TPM for all staff in the whole process of tap water production including raw water purchase,water making,transportation and distribution,sales and charge,daily construction and enterprise management,etc.,establish detailed working procedure standard and flow chart,implement the first-in-charge responsibility system,put quality management and overall capacity maintenance into daily assessment,give full play to the role of cost accounting in Enterprise Management.Through 6s working method,the production process and standard are improved continuously in practice,so that the production cost can be reduced to a lower level scientifically and reasonably under the premise of safe and clean production.Third,according to the enterprise short-term,medium-term,long-term objectives of cost control and effective allocation.Giving the greatest attention and evaluation to the development and use of surface water and the integration of urban and rural water supply projects,while promoting the market-oriented reform and information-based construction of enterprises,from a single focus on water production to a focus on water-saving as a goal,pay attention to water-saving technology,equipment,product development,especially the tail water recycling.Improve the input of talent introduction and talent training,and seek more market space and profit in pure water marketing,in-depth development of purified water sales market.Constantly improve the cost control of personnel,through effective management to stimulate the subjective initiative of personnel.Pay attention to technological r & D and innovation,form a talent pool for the future development of enterprises to accumulate talent strength.Optimizing water plant management system and inspection system,strengthening pipeline network pre-treatment,strengthening water meter management,improving staff quality,training r & D talents and multi-facet manual workers,really make the best use of their talents.