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水是人们生存发展必不可少的资源,水资源是我国主要的战略资源之一,随着我国市场经济的飞速发展,很多自来水企业的发展规模也得到了进一步的扩大,自来水企业是宏观调控水资源的经营性法人,其中成本核算与管理直接关系到自来水企业生产运营水平的高低,从实际情况来看一些自来水企业的成本核算与管理工作还存在着一些问题,不利于自来水企业经济效益的提高。本文从自来水企业成本核算与管理的基本理论出发,分析了自来水企业成本核算和管理的问题,并提出了几点加强自来水企业成本核算与管理的对策,有利于提高自来水企业成本核算管理的水平,为广大人民群众提供高质量的供水服务。
Water is an indispensable resource for people’s survival and development. Water resources are one of China’s major strategic resources. With the rapid development of China’s market economy, the scale of development of many water supply enterprises has also been further expanded. The water supply enterprises are macro-control water Resources of legal entities, including cost accounting and management of a direct impact on the level of production and operation of water companies, from a practical point of view some cost accounting and management of water companies there are still some problems, not conducive to the economic benefits of water companies to improve . Based on the basic theory of cost accounting and management of water supply enterprises, this paper analyzes the problems of cost accounting and management of water supply enterprises, and puts forward some countermeasures to strengthen cost accounting and management of water supply enterprises, which helps to improve the level of cost accounting management of water supply enterprises, For the majority of the people to provide high-quality water services.