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论文编号：	14742
作者编号：	2320213964
上传时间：	2024/6/7 15:27:16
中文题目：	H污水处理项目运营期成本管理研究
英文题目：	Research on Operation Cost Management of H Sewage Treatment Project
指导老师：	张建勇
中文关键字：	运营成本；成本管理；污水处理；目标成本法
英文关键字：	Operating cost; Cost management; Sewage treatment; Target cost method
中文摘要：	随着我国国有企业市场化经营运作机制的不断健全，污水处理运营企业面临进入市场化转型阶段。因此，既为市场化转型做好准备，也能在实践中一定程度上节省国家财政资金，污水处理运营企业正在努力寻求如何通过降低污水处理厂站的运营成本来增强企业核心竞争力的方法。目前大部分污水处理项目都缺乏科学有效的运营成本管理方案，采取的成本管理手段措施传统低效，理想的降本增效很难达成，成本管理已成为当下污水处理行业最核心、最实质的问题。 本文结合我国污水处理行业特点，以处于特许经营期的H污水处理项目为实例样本，通过对其实际运行情况的现场调研，对工艺流程、处理水量、运行成本等信息的整理分析，总结其成本管理现状，发现其存在的问题并分析原因。引入并运用目标成本法，识别分析项目成本管理主要控制对象，从成本管理流程和管理方法两个维度提出解决问题的改进方案，并给出项目组织架构调整、管理制度建立健全以及智慧化信息管理平台搭建多重措施的实施建议，以保障方案的实施效果。 本文将目标成本法全面运用到农村污水处理行业中的实际项目的运营成本管理的实际工作当中。通过改进后的成本管理方案的应用，辅以多重保障措施的实施，能够确保实现企业项目成本管控并持续改进的管理目标。这不仅有助于增强企业生存发展的可持续性，为企业进入充分竞争的市场环境做好准备，也为我国污水处理行业的成本管理工作提供理论和实践方面的借鉴和指导。
英文摘要：	With the continuous improvement of market-oriented operation mechanism of state-owned enterprises in China, sewage treatment enterprises are facing great challenges. To prepare for the future and save current national financial funds, enterprises are trying to find ways to enhance the core competitiveness by reducing operating cost. At present, most of them found that it’s difficult to achieve the ideal cost reduction due to the lack of scientific and effective cost management system. Cost management has become the most essential issue in sewage treatment industry. This thesis takes H sewage treatment project as an example. By summarizing and analyzing information including technology, operating costs and other conditions through field investigation, the project cost composition was sorted out and decomposed, the key influencing factors such as power consumption, drug consumption and labor cost were found out, and the current situation of cost management were summarized. By using the target cost method, this thesis proposes an optimization plan from the dimensions of cost management process and management method, and gives suggestions such as adjusting the project organization structure, improving the management system, and building an information management platform to guarantee the implementation effect of the plan. This thesis applies the target cost method to the the actual project in rural sewage treatment industry. By implementing cost management improvement plan from both process and method perspectives, supplemented with multiple safeguard measures, it is possible to ensure the achievement of the management goal of cost control and continuous improvement for projects. It not only enhances the sustainability of enterprise survival and development, but also prepares for entering a fully competitive market, and provides theoretical and practical reference and guidance for cost management in China's sewage treatment industry.
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