本文归纳概括了 LN 供水集团概况、水利工程的行业特征与成本构成以及这些水库
的成本管理现状问题。本文接下来从供水成本核算体现不健全、人员结构制约成本管理
以及固定成本高、收入受供水量影响大、各水库成本管理差异大四个方面分析了 LN 供
水集团成本管理存在问题及原因。同时，针对问题提出了优化 LN 供水集团组织结构、
优化 LN 供水集团成本管理系统的建议。最后，对 LN 供水集团加强成本管理的建议，
分别是树立正确的战略成本管理理念、完善成本管理内部控制制度、建立成本管理责任
制、加强员工培训以及开拓渠道降低成本
关键词：水利工程供水；成本管理；成本管理系统Abstract
The water supply price in water conservancy project is scientific and rationality, which is
an important guarantee for the optimal allocation of water resources and sustainable
development. But for a long time, the pricing of water resources in Liaoning Province can not
reasonably reflect the value of water resources, there is a serious upside down phenomenon,
which hindered the construction of urban water supply infrastructure. At the same time, due
to rising raw water costs, increased water supply costs, lack of maintenance of some water
supply projects and many other factors, have resulted in deterioration of business conditions.
It’s a potential threat for providing safe and high quality water sources and the normal
operation of the enterprise. Therefore, this paper aims to find out the shortcomings and
problems of enterprise cost management by analyzing the present situation of cost
management of LN water supply group. By analyzing the characteristics of water supply cost
of water conservancy project and making suggestions on the specific situation of enterprises,
the enterprise cost is improved management level, the establishment of a modern enterprise
needs in line with the needs of the cost management model to meet the needs of social
development, but also for similar public utility enterprises to provide experience in cost
management.
This paper summarizes the general situation of LN water supply group, the industry
characteristics and cost structure of water conservancy project and the current situation of
cost management of these reservoirs. Next this paper analyzes the cost management of LN
water supply group from four aspects: water supply cost accounting is not perfect, personnel
structure control cost management and high fixed cost, income affected by wager supply and
differences of cost management of each reservoir. At the same time, the paper puts forward
two suggestions to optimize the LN water supply group organization structure: optimize the
LN water supply group cost management system, and optimize water supply group cost
management system. Finally, the LN water supply group to strengthen the cost of
management recommendations are to establish a correct strategic cost management
philosophy, improve the cost management of internal control system, the establishment of
cost management responsibility system to strengthen staff training and develop channels to
reduce costs.
Key words：Water supply project; Cost management; Cost management system目录
第 1 章 绪论.......1
1.1 选题背景1
1.2 研究意义2
1.3 国内外研究现状2
1.3.1 国外研究现状 ..... 2
1.3.2 国内研究现状 ..... 3
1.4 本文研究思路及方法 .... 4
1.4.1 本文研究思路 ..... 4
1.4.2 本文研究方法 ..... 6
第 2 章 成本管理相关理论概述...........8
2.1 成本的含义 ........ 8
2.1.1 经济学中的成本 . 8
2.1.2 会计学中的成本 . 9
2.2 成本管理的内容与原则9
2.2.1 成本管理的内容 . 9
2.2.2 成本管理的原则 ........... 10
2.3 成本管理的方法 .......... 11
2.3.1 目标成本管理 ... 11
2.3.2 作业成本管理 ... 12
2.3.3 质量成本管理 ... 12
2.3.4 战略成本管理 .... 13
第 3 章 LN 供水集团所属行业特点及集团成本管理现状...14
3.1 LN 供水集团及下属水库概况. 14
3.1.1 LN 供水集团概况.......... 14
3.1.2 LN 供水集团发展历史.. 15
3.1.3 下属九大水库概况 ....... 16
3.2 水利工程供水的行业特征与成本构成 .......... 17
3.2.1 水利工程供水行业特征 ........... 173.2.2 水利工程的供水成本构成....... 19
3.3 LN 供水集团成本管理现状..... 21
第 4 章 LN 供水集团成本管理存在问题及原因分析...........23
4.1 LN 供水集团成本管理问题........
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