在我国经济持续高速发展、社会城镇化水平越来越高的同时，水资源短缺及 污染加剧的问题大大降低了社会、经济以及生态的可持续性。为了能够为社会经 济打下基储提高人民的生活品质，大力发展污水处理行业是有效且刻不容缓的 解决办法。然而，众多污水处理厂当前还没能实现良性发展，运营消耗的资金规 模较大，因此行业内部的持续性较低。如何有效降低运行成本成为污水处理行业 急需解决的问题。 本文通过文献分析、案例分析、定量分析等方法，对D污水处理厂运行成本 控制情况进行了调查和总结，揭示其成本控制制度与措施，从多方面深入剖析D 污水处理厂成本构成，在此基础上，从控制效果上发现并分析其存在的问题；最 后，以“目标成本制定——目标成本分解——差异分析及成本控制”方法改进D 污水处理厂目标成本控制体系，并给出优化改进途径和建议。主要研究内容包括： 对D污水处理厂实际运营状况、成本组成情况、成本控制效果等方面进行研究分 析，发现D污水处理厂现行的运行成本控制存在一些不足，主要集中在人员费用、 生产电费、药剂费用等几方面未能有效控制，因而运行成本较高。对D污水处理 厂运行目标成本控制体系改进，给出精简人员配置、降低用电消耗、减少药剂消 耗及增加处理水量的改善建议来降低运行成本，增强Ｄ污水厂生存发展能力。 关键词：污水处理；成本分析；目标成本法；控制体系 西安建筑科技大学硕士学位论文 TheResearchofOperationCostControlofDSewage TreatmentCompany Specialty：MasterofBusinessAdministration Name：WanHang Instructor：ZhaoErkui ABSTRACT WiththesustainedandrapiddevelopmentofChina'seconomyandtheincreasing levelofsocialurbanization,theproblemofwatershortageandpollutionhasgreatly reducedthesustainabilityofsociety,economyandecology.Inordertolayafoundation forsocialeconomyandimprovepeople'slifequality,itisaneffectiveandurgent solutiontodevelopsewagetreatmentindustry.However,manysewagetreatmentplants havenotbeenabletoachievesounddevelopmentatpresent,andthescaleofcapital consumedbyoperationislarge,sothesustainabilityoftheindustryisrelativelylow. Howtoeffectivelyreducetheoperatingcosthasbecomeanurgentprobleminthe sewagetreatmentindustry. Inthisarticle,throughthemethodofliteratureanalysis,caseanalysis,quantitative analysis,onDsewagetreatmentcompanyoperationcostcontrolisinvestigatedand summarized,torevealitscostcontrolsystemandmeasures,inmanywaysin-depthcost ofDsewagetreatmentcompany,onthisbasis,foundfromthecontroleffectand analyzestheexistingproblems;Finally,themethodof"targetcostsetting--Targetcost decomposition--Differenceanalysisandcostcontrol＂wasadoptedtoimprovethe targetcostcontrolsystemofDsewagetreatmentplant,andtheoptimization improvementapproachesandSuggestionsweregiven.Mainresearchcontentsinclude: theDsewagetreatmentcompanyactualoperatingconditions,thecostcompositionof, theperspectivesofcostcontroleffectoftheanalysis,foundthattheoperationoftheD sewagetreatmentcompanythecurrentcostcontrolsomedeficiencies,mainlyinthe personnelcost,productionofelectricity,watertreatmentchemicalscostsandsoon, unabletoeffectivelycontrolandoperationcostishigher.Toimprovethetargetcost 西安建筑科技大学硕士学位论文 controlsystemfortheoperationofDsewagetreatmentcompany,Suggestionsaregiven toreducethepersonnelallocation,reducetheconsumptionofelectricity,reducethe consumptionofwatertreatmentchemicalsandincreasethewateramounttoreducethe operationcostandenhancethesurvivalanddevelopmentcapacityofDsewage treatmentcompany. Keywords:Sewagetreatment;Costanalysis;Targetcostmethod;Controlsystem. 西安建筑科技大学硕士学位论文 I 目录 1绪论.....................................................................................................................1 1.1研究背景...................................................................................................1 1.2研究意义...................................................................................................2 1.2.1理论意义.......................................................................................2 1.2.2实践意义.......................................................................................3 1.3研究现状...................................................................................................3 1.3.1国外研究现状...............................................................................3 1.3.2国内研究现状...............................................................................4 1.3.3文献评述.......................................................................................6 1.4研究内容与框架.......................................................................................6 1.4.1研究内容.......................................................................................6 1.4.2研究框架.......................................................................................8 1.4.3研究方法.......................................................................................9 2相关概念及理论基础.........................................................................................11 2.1成本控制概念及原则.............................................................................11 2.1.1成本控制概念.............................................................................11 2.1.2成本控制的原则.........................................................................11 2.2成本控制理论基础.................................................................................12 2.2.1成本控制理论发展进程.............................................................12 2.2.2成本控制主要方法.....................................................................15 2.2.3成本控制的程序.........................................................................16 2.3目标成本控制法.....................................................................................16 2.3.1目标成本的制定.........................................................................17 2.3.2目标成本的分解.........................................................................17 2.3.3目标成本的控制.........................................................................18 3污水处理行业发展与成本控制现状.................................................................19 3.1污水处理行业发展现状.........................................................................19 3.1.1行业发展现状.............................................................................19 3.1.2行业技术现状.............................................................................20 3.2污水处理行业发展特点及存在问题.....................................................21 西安建筑科技大学硕士学位论文 II 3.2.1污水处理行业发展特点.............................................................21 3.2.2污水处理行业存在问题.............................................................22 3.3污水处理行业成本控制现状.................................................................23 3.3.1污水处理行业成本构成.............................................................23 3.3.2污水处理行业成本控制现状.....................................................24 4D污水处理厂运行成本控制分析.....................................................................27 4.1D污水处理厂基本情况.........................................................................27 4.1.1D污水处理厂概况.....................................................................27 4.1.2处理工艺流程.............................................................................27 4.1.3运行现状.....................................................................................29 4.1.4D污水处理厂人员编制.............................................................30 4.2D污水处理厂成本构成分析.................................................................34 4.2.1D污水厂运行成本分析.............................................................34 4.2.2D污水处理厂成本构成分析.....................................................35 4.3D污水处理厂成本控制现状.................................................................36 4.3.1成本控制制度.............................................................................36 4.3.2成本控制措施.............................................................................37 4.3.3D污水处理厂成本控制效果...............................