Study On Cost Control Optimization Of S County Water Company

Water resources are one of the main factors affecting urban development.In recent years,the frequent occurrence of water pollution incidents has caused great attention to the water supply industry.In order to meet the needs of the market economy,the water company is gradually transforming its business into an enterprise.As a kind of price-exclusive mixed public goods,tap water has both the characteristics of pure public goods and the characteristics of pure private goods.As a public utility company that provides mixed public goods such as tap water,it is often in a dilemma that it is difficult to increase water prices and increase costs.The financial situation of nearly 30% of water supply companies in the country is not optimistic,and losses have occurred year after year.Therefore,it is urgent to strengthen the cost control of the water company and ensure the healthy development of the company after the restructuring.This article starts from the cost control of the county water company.The main research contents are as follows:(1)The research status of domestic and foreign scholars on enterprise cost control and related theoretical foundations are explained;(2)The data analysis and fieldwork of the county water company are made.The way of interview,analyze its basic situation from its existing cost control system and financial data.Through the method of factor index analysis,the cost control status of S county water company and M water company that has been a benchmark in the same area for a long time are compared.The current status of cost control of S county water company is analyzed,and the results of the interview are used as the basis.Based on the survey,the main problems of the current cost control of the county water company are proposed;(3)Based on the survey results,the comparison of the M water company with the optimized design of the cost control of the county water company is provided,and a series of guarantee measures are proposed to ensure the smooth implementation of the plan.Through the above research,the main conclusions are as follows:(1)An analysis of the current cost control work of the water company in S County is summarized and summarized that there are mainly lack of cost assessment and incentive mechanism,high labor costs,lack of systematic cost control methods,No cost budgeting was carried out,cost analysis flowed on issues such as form and poor cost control environment;(2)Target cost method was introduced to optimize the design of cost controlfor the county water company.The optimized design scheme mainly includes five aspects: the formulation of target cost,the control of target cost,the decomposition of target cost,the implementation of target cost,the evaluation and analysis of target cost;(3)By improving employees awareness of cost control,establishing a sound cost control incentive mechanism,strengthening the daily management of the water plant production end,and increasing the use of safeguard measures such as water supply inspection at the sales link to ensure the smooth implementation of the optimization plan and strive to drive its costs The rapid development of control work has reduced expenses and improved economic benefits for enterprises.