This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the p...This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the process of management system reform.Introduce the current status of its budget management work,comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises,and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution.From the perspective of digital restructuring and upgrading of comprehensive budget management work,corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.展开更多
This study utilizes multiple regression analysis and the technique for computing economies of scale to evaluate the dynamics of NRW in the AER of GWCL. Data on monthly total production, billed consumption, total reven...This study utilizes multiple regression analysis and the technique for computing economies of scale to evaluate the dynamics of NRW in the AER of GWCL. Data on monthly total production, billed consumption, total revenue, total production cost and the volume of NRW spanning the period January 2015 to June 2019, was obtained from the headquarters of AER and used for the analysis. The study showed that NRW averaged 59.3% for the period under consideration, which far exceeds the 25% threshold set by the World Bank for developing economies. It was also established that a fairly inelastic relationship exists between NRW and total revenue. Results further show that resources are not optimally used in the AER as proof of diseconomies of scale was observed.展开更多
文摘This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the process of management system reform.Introduce the current status of its budget management work,comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises,and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution.From the perspective of digital restructuring and upgrading of comprehensive budget management work,corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.
文摘This study utilizes multiple regression analysis and the technique for computing economies of scale to evaluate the dynamics of NRW in the AER of GWCL. Data on monthly total production, billed consumption, total revenue, total production cost and the volume of NRW spanning the period January 2015 to June 2019, was obtained from the headquarters of AER and used for the analysis. The study showed that NRW averaged 59.3% for the period under consideration, which far exceeds the 25% threshold set by the World Bank for developing economies. It was also established that a fairly inelastic relationship exists between NRW and total revenue. Results further show that resources are not optimally used in the AER as proof of diseconomies of scale was observed.
