| 水利项目成本核算制度在水务事业单位中的应用研究 |
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| 引用本文： | 武永霞,冯鑫.水利项目成本核算制度在水务事业单位中的应用研究[J].经济研究导刊,2014(14):166-168. |
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| 作者姓名： | 武永霞 冯鑫 |
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| 作者单位： | [1]甘肃政法学院经济管理学院,兰州730070 [2]兰州交通大学经济管理学院,兰州730030 |
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| 摘 要： | 水务事业单位的水利项目在成本核算方面出现了很多问题。由于核算制度的不健全,管理者在进行经营决策时,缺乏基础性数据的支持,致使对供水生产成本、期间费用和水价核算方法不明确。基于此,提出水务事业单位应该建立水利项目成本核算制度,并以刘川工程管理局为例,将供水定价成本核算方法应用于水务事业单位的水利项目成本核算。
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| 关 键 词： | 水务事业单位 成本核算 供水定价成本 |
Research on the application of the cost accounting system of the water projects in the water public institutions |
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| WU Yong-xia,FENG Xin.Research on the application of the cost accounting system of the water projects in the water public institutions[J].Economic Research Guide,2014(14):166-168. |
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| Authors: | WU Yong-xia FENG Xin |
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| Institution: | 1.School of economics and management , Gansu Politics and Law Institute,Lanzhou 730070, China;2.College of economics and management, LanZhou JiaoTong University, Lanzhou 730030, China) |
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| Abstract: | Water institutions of the water conservancy project appeared many problems in cost accounting. The accounting system is not perfect, managers in decision-making, the lack of basic data, resulting in the cost of water supply, during charge and water price calculation method is not clear. Based on this, puts forward the water institutions should establish the cost accounting system of water project,and based on the Liu Chuan Project Management Bureau as an example,water conservancy project cost accounting will water pricing cost accounting methgd is applied in the water business unit. |
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| Keywords: | water institutions cost accounting water supply pricing cost |
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