A Study On Cost Control And Improvement Methods Of Sewage Treatment Enterprises

In recent years, along with the unceasing rise of electrical bill, medicament expense and staff wage, the high cost of sewage treatment become the bottleneck which restrict all the sewage treatment plants. The thorough analysis of the cost in the sewage treatment plant is the urgent affairs.In view of the central problems of cost management in sewage treatment industry, according to the characteristic of sewage treatment, the paper put forward the cost estimation and controlling model, associating with the theory of Activity-Based costing and the knowledge of cost drivers, increase analysis, the paper also provides the guidance to the sewage treatment plants that can establish the cost plan, improve the production process, reduce waste and enhance efficiency.The major research results include the followings:In the first part: the paper concludes the present situation of cost management in sewage treatment plant, analysis the problems of cost controlling in this domain, and presents the theories and the route for solving these problems.In the second part: the paper presents some methods of cost estimation and cost controlling, analyses the ABC which applies in cost controlling, chooses the cost drivers, minimizes the cost drivers; the paper also presents the real-time cost controlling system which could control the cost in the first step the process.In the third part: the paper presents the model of sewage treatment based on ABC and incremental analysis approach, and concludes the conditions with this model.Finally, the paper makes some example analysis for the model, and elaborates improvement measures in the production.