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Problems and countermeasures of heating cost control in heating enterprises
Problems and countermeasures of heating cost control in heating enterprises

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Abstract: Heating enterprises are enterprises that provide thermal services for cities, and their basic operating conditions will have a great impact on people's lives. Heating enterprises are service industries, which are closely related to people's real life. High-quality heating service can improve people's satisfaction, meet the actual requirements of harmonious social development, and thus promote social stability. In the new period, with the rapid development of social economy, the competition among heating enterprises is becoming increasingly fierce. In order to better seize the opportunity and promote the rapid development of enterprises, we should pay more attention to the cost internal control of heating enterprises. In this regard, this paper analyzes and studies the problems and countermeasures of heating cost control in heating enterprises.

Keywords: heating enterprises; Cost; Control; Problems;

At present, many heating enterprises do not pay attention to cost control, and simply think that increasing the heating temperature is to ensure the heating quality, without considering the actual needs of the people, which leads to an increase in cost input, which not only fails to satisfy the people, but also causes certain financial burden for enterprises, which is also inconsistent with the current social development theme of energy conservation and emission reduction. For such problems, we should realize the continuous optimization of enterprise cost internal control, which can not only control the cost input, but also improve the management level of enterprises, reduce the operating costs of enterprises, greatly improve the economic benefits of enterprises, and thus promote the sustainable development of enterprises.

First, the problems of internal cost control of heating enterprises

(A) insufficient attention to internal cost control Before the reform and opening up, most heating enterprises were institutions. However, with the continuous advancement of social process and the changes of the times, many private heating enterprises have emerged. Some traditional heating enterprises simply think that cost internal control has no substantive significance because of competition and weak awareness of crisis early warning. It will be eliminated by society over time. In addition, employees in heating enterprises can not correctly understand the internal cost control work, which leads to their lack of enthusiasm for internal cost control work, which will seriously affect work efficiency and thus affect the smooth development of internal cost control work in enterprises.

(II) Imperfect cost internal control system At present, many heating enterprises in China have not built a relatively perfect cost internal control system, and the management has not built a special internal control department. The lack of independence of personnel who carry out internal control work is not conducive to the efficient development of cost internal control work. In addition, due to the unclear division of responsibilities of cost internal control in heating enterprises, a series of financial work are all classified into the financial department, so that enterprise staff will think that cost internal control is only the management and control of funds by the financial department and has nothing to do with other departments. From the actual situation, the internal control of enterprise cost is not only the control and adjustment of funds by enterprise financial department, but also the coordination of various departments and the cost control of resources and equipment of enterprises. In addition, the internal control system of enterprises lacks relevant supervision mechanism, which makes it impossible to find financial problems in time once problems occur, which is not conducive to the efficient development of enterprise cost internal control.

(3) The goal of cost internal control is not clear enough. Different from other industries, heating enterprises are public utilities and social infrastructure. However, heating enterprises also have certain profit characteristics. Therefore, heating enterprises should define their own cost internal control objectives, and the important premise of reducing costs and improving economic benefits is to ensure the quality of thermal service. Because many heating enterprises don't consider the problem comprehensively enough, and the goal establishment is not clear enough, managers excessively pursue the maximization of interests, which violates the important premise of obtaining the interests of heating enterprises. If the heating quality is not up to standard, it will cause people's dissatisfaction, and the satisfaction will be greatly reduced, which does not meet the actual needs of the people and is not conducive to heating enterprises to stop in the fierce market environment.

Second, the internal cost control of heating enterprises related countermeasures

(1) Correcting the wrong concept of cost control To fundamentally do a good job in internal cost control and handle internal control problems, we must first correct the wrong concept of cost control in the past from the ideological point of view, so as to provide correct guidance for resource allocation and optimization of heating enterprises. Specifically, correcting the concept of cost control requires heating enterprises to regard internal cost control as an important part of the capital circulation system of heating enterprises, and to handle the relationship between economic benefits and social benefits in cost correction. The main points of this approach can be summarized as follows:

First, cost managers need to analyze the cost from the aspects of heating, production materials processing and raw material procurement according to the actual situation of heating enterprises at present, and also strengthen the effective analysis of the relationship between heating cost control methods and control intensity.

Secondly, on the basis of meeting the requirements of national heat resources supply, through scientific social data survey and statistical methods, the specific heating demand is reasonably analyzed, so as to scientifically adjust the investment cost of enterprises and ensure that the labor intensity of thermal workers in the region can meet the actual requirements of customers.

Thirdly, when controlling the project cost, it is best to integrate the cost adjustment methods from the perspective of comprehensive analysis to avoid the problem of unilateral interest satisfaction. In this link, we should first look for reasonable countermeasures from the perspective of heating cost, and also discuss the problem from the perspective of social value generated by cost control. This method of adjusting the concept of cost control is an important prerequisite for cost control.

(2) To build a more perfect cost internal control system, enterprises must constantly improve the professionalism and independence of cost internal control work, give relevant personnel certain rights, and ensure that cost internal control personnel will not be bound and restricted by managers of other departments, so as to ensure that cost internal control work can be carried out smoothly and efficiently. In order to ensure the efficient implementation of cost internal control, heating enterprises should establish a perfect cost internal control system, and set up a responsibility mechanism and a punishment mechanism under the cost internal control system, so that the cost internal control work can be followed by rules and laws, which is an important way to ensure the standardized development of cost internal control work.

(3) Improve the level of cost internal control and realize continuous business innovation. In order to obtain higher economic benefits and promote the rapid development of heating enterprises, heating enterprises should first continuously improve their financial management level and strengthen effective financial management of enterprises, and the financial department should base itself on the actual development of enterprises and reasonably control their costs. At the same time, we should fully understand the development goals of heating enterprises and realize that the important prerequisite for enterprises to obtain economic benefits is to provide good heating services for the people. On this premise, we should constantly improve the internal control level of heating enterprises, realize continuous business innovation, promote the rational allocation of resources, and thus reduce the basic operating costs of enterprises. For example, when purchasing heating materials, enterprises need to formulate several sets of purchasing schemes, and the best scheme can be obtained through group meeting selection.

(D) to strengthen the cost control of personnel training, improve the overall quality of personnel. Heating enterprises need to pay more attention to cost control, let internal employees correctly understand the importance of cost control, fully mobilize their sense of responsibility and mission, and let employees actively participate in the work of internal control. Heating enterprises should regularly carry out professional skills training activities for internal control personnel, especially internal control information systems, and introduce advanced technologies and systems in combination with China's reality and enterprise development to better promote cost internal control. If conditions permit, the enterprise can arrange department personnel to study and exchange abroad and master more advanced and scientific internal control methods, thus promoting the rapid development of the enterprise.

Three. Concluding remarks

To sum up, in order to promote the rapid development of heating enterprises, enterprises must fully realize the importance of cost internal control. Therefore, enterprises should grasp the key points of cost internal control, update the concept of cost internal control in time, establish a more perfect internal control system and equip more professional internal control teams, which is an important way to improve the level of cost internal control.

Four. refer to

[1] Bi Wei. Problems and countermeasures of heating cost control in heating enterprises [J]. Modern Economic Information, 20 19.

[2] He Liyan. Problems and countermeasures of heating cost control in central heating enterprises [J]. China Collective Economy, 20 18.

[3] Xie Guohua. Research on the problems and countermeasures of internal cost control in heating enterprises at present [J]. Research on modern state-owned enterprises, 20 16.

[4] Shan Sujuan. Talking about the problems and countermeasures in cost control of heating enterprises [J]. Science and technology economic market, 20 15.

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