水利工程供水生产成本、费用核算管理规定（Provisions on the management of water production costs and expenses for water conservancy projects）.docVIP

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水利工程供水生产成本、费用核算管理规定（Provisions on the management of water production costs and expenses for water conservancy projects）.doc

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水利工程供水生产成本、费用核算管理规定（Provisions on the management of water production costs and expenses for water conservancy projects） Provisions on the management of water production costs and expenses for water conservancy projects (June 16, 1995, Ministry of water resources, water wealth [1995], No. 226) Chapter I General Provisions Article 1 in order to regulate the production of water conservancy project cost and water cost accounting, promote the project management unit (hereinafter referred to as the unit) to strengthen the cost and expense management, according to the financial accounting system project management unit, according to the production characteristics of the water conservancy projects, these Provisions are formulated. Second basic principles of water conservancy project cost and water cost accounting is that the imputation process objectively in the cost of production of water supply and water distribution between each object using reasonable allocation method; timely water production costs, cost accounting. Third water units must implement the whole process management of production costs, the costs of water, making and revision, cost and expense consumption quota, the scientific and rational development of production cost, the cost of water supply plan, effective control of production cost, water supply costs, seriously test the completion of nuclear monitoring and analysis, consumption quota and cost and expense plan. The basic work of fourth water units must strengthen the production cost and water cost accounting, establish the cost accounting system, make the original records, improve water metering facilities, water supply to determine the measurement point, the implementation of water supply of the water supply object, establish and perfect the cost responsibility system. In The second chapter is accounting object Fifth water supply projects shall be divided into agricultural, industrial, living, hydroelectric power, water supply plants and other water s