Journal of Japan Society of Civil Engineers, Ser. F4 (Construction and Management)
Online ISSN : 2185-6605
ISSN-L : 2185-6605
Paper (In Japanese)
MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS
Michihiro HORITakashi TSURUTAKiyoyuki KAITOKiyoshi KOBAYASHI
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2011 Volume 67 Issue 1 Pages 33-52

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Abstract

 Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

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© 2011 by Japan Society of Civil Engineers
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