Research On Product Cost Control Of Mopanshan Water Supply Treatment

With the continuous development of social economy and the increasing of people's income, allowing the water that is necessities for our lives impacted on the social production, it is the quality of water supply reliability and safety requirements are increased, Meanwhile, the price rise has become an important topic of concern.Currently, the Harbin city will be supply water in all Mopanshan, according to the annual sales volume of 199,613,000 cubic meters water of Harbin. every year,the enterprises of supplying of water will internalize the cost 149,709,750 yuan, and the pressure of rising costs in the future will exist for a long period of time, therefore, how the internal potential in order to control its production costs is an important issue of the cost management of Mopanshan.In this paper, the production cost control of Mopanshan is researched as the main contents, and the activity-based costing, target costing, and generate incremental analysis and other theories and methods of cost control is used, combined with the the current situation and existing problems of net water production cost control Mopanshan, the control model and solutions is constructed by Mopanshan, and some suggestions and countermeasures that can reduce production cost of Mopanshan are bring forwarded.Firstly, the composition of net water production costs,the characteristics of the existing cost of production and problems of control of Mopanshan are analyzed; Secondly, combined with the actual circumstances of Mopanshan, goal of production cost control is seted, and the cost control model is constructed by volume analysis; Again, with the net water production costs constitute, three motives were designed its cost control programs, and calculated sample; Finally, reduce the production cost of water purification plant Mopanshan proposed policies and recommendations accordingly.In this paper, the topic on the cost of production control of water purification plant Harbin Mopanshan is researched, the target costing, activity-based costing analysis and incremental cost of production and other advanced control methods are applied to the water mix the control of production costs. And this will certainly provide useful lessons for other aspect.