Reconsideration of Finance and Accounting System for Asset management of Waterworks

水厂资产管理财务会计制度的反思

• 批准号: 22530499
• 负责人: SATOU Kazumi
• 金额: $ 1.75万
• 依托单位: Shizuoka Sangyo University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010 至 2012
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22530499/
• 关键词: 公益事業会計; 水道事業; 総括原価; 資産維持費; 水道料金; 施設更新; 地方公営企業会計

This study provides some concepts of assets maintenance cost in fully distributed cost method on which water rates based to realize a sustainable water supply business. In exchange for the traditional view that assets maintenance cost is capital cost , it is suggested that assets maintenance cost is considered as the target profit and ratio of assets maintenance is considered as the rate of return. It is based on the view that management of waterworks starts from substantial net worth, not from liability.

本研究提出了全分配成本法中资产维护成本的概念，并以此为基础确定水价，以实现供水企业的可持续发展。针对传统认为资产维护成本就是资本成本的观点，提出以资产维护成本作为目标利润，以资产维护收益率作为资产维护收益率。它是基于这样一种观点，即自来水厂的管理从大量净值开始，而不是从负债开始。