Abstract: With the rapid development of China's market economy, all walks of life try to maximize profits by weakening costs, and tap water supply enterprises are no exception. Domestic tap water supply enterprises pay more and more attention to financial management, especially cost accounting and management, which has become the top priority of daily management of water supply enterprises. This paper will introduce the details of cost management of water supply enterprises and give a series of suggestions.

Key words: tap water supply enterprises; Cost accounting; cost control

The daily operation of tap water supply enterprises directly affects the daily water use and quality of life of urban residents. At present, most tap water supply enterprises in China have losses, and the cost of water supply is an important factor affecting the economic benefits of enterprises. It is particularly necessary for water supply enterprises to improve economic benefits through cost accounting.

First, the cost composition of tap water supply enterprises

The cost of tap water supply enterprises mainly refers to the cost of water supply, that is, the expenses incurred by enterprises in the process of producing aquatic products, mainly including the production cost, sales cost, management cost and financial cost of water. The cost of tap water supply enterprises mainly includes:

1. Labor cost refers to the salary of employees in water supply enterprises, especially the salary of basic employees, such as the salary of production employees and the salary of business maintenance employees.

2. Material cost and electricity fee In water supply enterprises, material cost mainly refers to the material expenditure of enterprises in the production process of aquatic products, such as natural raw water, coagulants, additives, disinfectants and other costs. In addition, the electricity charge is also a high cost for water supply enterprises, which is often directly proportional to the water supply.

3. Depreciation cost of related assets In tap water supply enterprises, there are a large number of professional machinery and equipment, such as tap water pipelines and water storage equipment. For these large-scale equipment, depreciation expenses need to be extracted according to regulations and included in relevant cost accounting.

Second, tap water supply enterprises to strengthen the significance of cost management

It is of great significance for water supply enterprises to strengthen cost accounting and cost management: first, strengthening cost accounting and management can optimize enterprise cost expenditure; Secondly, strengthening cost accounting and management will help enterprises reduce costs and form price advantages; At the same time, strengthening cost accounting and management can save money for enterprises and inject vitality into their development. This is very beneficial for tap water supply enterprises.

Three, tap water supply enterprises to strengthen cost accounting and management measures

1. Control enterprise costs reasonably and effectively.

In the cost management of tap water supply enterprises, it is first required to record the daily basic cost and strive to do a good job in cost supervision. You can set up a special supervision and management department and send professionals to supervise the cost. Secondly, when the water supply enterprises conduct cost accounting, they are required to review and save the original vouchers related to cost accounting according to the procedures to ensure the reliability and accuracy of their cost accounting data sources. At the same time, water supply enterprises need to explore ways and methods to save costs according to their actual situation and financial situation, improve the cost accounting system, and provide guarantee for the accuracy of enterprise cost accounting, measurement and inspection, thus effectively reducing costs. In addition, tap water supply enterprises need to understand the actual situation of various departments within the enterprise, and carry out reasonable cost allocation and cost accounting among various departments according to the actual consumption of each department, so as to strive for cost accounting to truly reflect the actual situation of each department. Finally, the most crucial point is to formulate a targeted decision-making mechanism system for cost accounting and cost management, so that enterprise cost accounting and cost management can be carried out under the guidance of the correct mechanism.

2. Strengthening cost operation management When carrying out cost accounting, tap water supply enterprises are first required to strengthen internal operation management. For example, it is necessary to improve the cost accounting and management of enterprises from the internal management of enterprises, and it is required to formulate reasonable and scientific costs.

The value of accounting standards guiding the production and operation of enterprises. At the same time, the middle and senior managers and grass-roots employees of tap water supply enterprises are required to strictly implement the established cost accounting and management standards, and carry out production and business activities on this basis. In the process of production and business activities, enterprises need to maintain and repair all kinds of equipment to slow down the loss rate of equipment, prolong the service life of equipment and reduce the cost of enterprises. In addition, in addition to daily cost control, tap water supply enterprises also need to formulate contingency plans to deal with emergencies and emergencies, so as to cope with the occurrence of abnormal situations and reduce the cost risks caused by emergencies. The departmental responsibility system can be adopted to subdivide the responsibility of cost accounting and cost management into all departments of the enterprise, and the relevant reward and punishment system can be implemented to give material or spiritual rewards to departments and individuals with outstanding cost accounting and cost management work, so as to fully mobilize employees to continuously improve cost accounting and management; Punish departments or individuals with serious problems in cost accounting, and let employees take cost accounting seriously. Through a series of intensive work of cost operation management, the purpose of reducing costs is achieved.

3. Strengthen the publicity of cost accounting.

Tap water belongs to a commodity in a sense. Tap water supply enterprises should pay attention to the publicity of their aquatic products, strengthen the cost propaganda, and let urban residents realize the value of water and save water consciously. For example, tap water supply enterprises can implement a real-name registration system for consumers. In terms of water meters, magnetic card water meters can be fully introduced to the market, and consumers can be connected with tap water supply enterprises through internet technology, so that consumers can know their actual water use and pay water fees through the network. In addition, tap water supply enterprises are required to improve their production technology, continuously improve the quality of tap water, ensure that the quality of their tap water products must meet the requirements and standards of relevant departments for tap water quality, and actively conduct regular water quality testing to announce the latest results to the society, so as to improve consumers' trust in the quality of their tap water products. It should be noted that the quality inspection requirements must not be relaxed because of the quality inspection cost, so as not to cause greater losses. As a legal person enterprise, tap water supply enterprises should consciously abide by laws and regulations, clarify corporate responsibilities, strengthen cost propaganda, and accept public supervision and inspection.

4. Improve the cost evaluation system

Water supply enterprises should establish and improve the relevant cost assessment system while doing a good job in cost accounting. For water supply enterprises, they should not only do a good job of cost accounting afterwards, but also do a good job of cost prediction beforehand and cost control in the process according to their own needs, so as to find and solve problems in time. At the same time, tap water supply enterprises need to establish and improve the relevant cost assessment system and assessment reward and punishment mechanism, subdivide the responsibility of cost assessment into departments and employees, realize the link between cost assessment and employees' wages, and fully stimulate the enthusiasm of employees to save costs.

Four. conclusion

Water supply enterprises attach importance to and do well their own cost accounting and management, which is conducive to achieving better economic benefits. Therefore, on the one hand, water supply enterprises need to focus on improving the level of financial supervision and management, on the other hand, they should strengthen enterprise cost accounting and management to avoid the phenomenon of cost accounting mistakes.

refer to

[1] Ren Gaoling. Analysis of enterprise cost accounting and management in water supply industry [J]. North Economic and Trade, 20 12, (1): 73.

[2] Song Shufen. Cost accounting and management of tap water supply enterprises [J]. Enterprise Herald, 20 15, (10): 33.

[3] Yang Wen. Research on the application of standard activity-based costing in ERP cost management-taking water supply enterprises as an example [D]. Shaanxi University of Science and Technology, 20 12.

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