The researched on water project cost accounting based on activity-based costing

With the development of economy, the water resources shortage has become the hot issues. It is urgent to make reasonable water pricing and realize sustainable development of water resources. The water full-costing include water resources cost, water project cost and water environment cost, while the cost is the foundation of making price. The water project cost is important parts of water full-costing, and it is the main content of water full-costing accounting. Because the characters of water project cost are higher indirect expense and massive accounting objects. The activity-based costing based on business process method is used to establish the water project cost accounting model. And the researched results would provide reference to correctly appraisal water resources value and make water resources value.