南水北调东线一期工程运行成本核算方法研究

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英文篇名：Accounting method for operating costs of first-stage project of Eastern Route Project of South-to-North Water Diversion 作者：李振 ; 张婕 ; 赵敏 英文作者：LI Zhen;ZHANG Jie;ZHAO Min;China Eastern Route Corporation of South-to-North Water Diversion;Business School,Hohai University;Coastal Development and Protection Coordination Innovation Center; 关键词：南水北调东线工程 ; 运行成本 ; 成本核算 ; 分摊 英文关键词：Eastern Route Project of South-to-North Water Diversion;;operating cost;;cost accounting;;allocation 中文刊名：SLJJ 英文刊名：Journal of Economics of Water Resources 机构：南水北调东线总公司;河海大学商学院;沿海开发与保护协同创新中心; 出版日期：2019-05-30 出版单位：水利经济 年：2019 期：v.37 基金：河海大学中央高校基本科研业务费项目(2018B31014;2018B33814) 语种：中文; 页：SLJJ201903006 页数：7 CN：03 ISSN：32-1165/F 分类号：28-33+90

摘要

南水北调东线一期工程实际运行成本是供水价格制定与调整的关键因素。针对南水北调东线一期工程的特点,从会计核算视角,基于全成本核算、受益性等原则构建了东线工程"双系统-分步式"运行成本核算模式,该模式包括企业会计核算系统与供水定价支持系统的运行成本核算。在企业会计核算系统中,从调水作业成本、制造费用、税金及附加、管理费用、财务费用等5个成本要素进行成本归集、分配以及结转;在供水定价支持系统中,提出基于成本性态分析的运行成本功能分摊与供水成本区段分摊方法。该运行成本核算模式可以用于开发南水北调东线一期工程运行成本核算信息系统,实现南水北调东线一期工程运行成本的统一、规范核算与管理,为供水定价决策和政府成本监审提供有用的成本信息。
        The actual operating costs of Eastern Route Project of South-to-North Water Diversion are the key factor in the formulation and adjustment of water supply prices. According to the specific characteristics,the accounting mode "dual-system and step-by-step"of the operating costs of Eastern Route Project is established based on the principles of full cost accounting and benefits from the perspective of accounting. It includes the operating cost accounting both in enterprise accounting system and the water supply pricing support system. In the former system,the cost collection,allocation and carry-over are carried out from five cost elements: water diversion costs,manufacturing overheads,taxes and surcharges,administrative expenses,and financial expenses. In the latter system, the cost allocation methods among different functions and sections are proposed based on the cost behavior analysis. The proposed cost accounting method can be used to develop the operation cost accounting information system of Eastern Route Project and realize the unified,standardized accounting and management of its operating costs. It may provide useful cost information for decision-making of water supply pricing and supervision and examination of government costs.

引文

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