Reconsideration of Finance and Accounting System for Asset management of Waterworks

本文提出了全分布成本法中资产维护成本的概念，并以此为基础实现可持续供水业务。取代传统的将资产维护成本视为资本成本的观点，建议将资产维护成本作为目标利润，将资产维护比率作为收益率。它基于这样一种观点，即自来水厂的管理始于可观的净资产，而不是始于负债。

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.