Sichuan Gas charging system Main reasons for losses of heating enterprises caused by software
1、 With the expansion of asset scale, the depreciation expense increases rapidly. After the feast, tears flow down my face
With the increasing demand for heat supply, especially the rapid development of the real estate industry in recent years, the transformation of shantytowns and old cities, and the increase in the access of new communities to the network, the investment in the pipeline network is on the rise, the heating radius is expanding, and the pipeline network mileage continues to extend. The scale of thermal power station, pressure isolation station, relay pump station and other assets related to pipe network assets continues to expand. With the continuous increase of central heating area, the heat source cost, management and maintenance costs have increased year by year, the asset liability ratio has risen rapidly, and the net assets have shrunk, causing some heating enterprises to be in a vicious circle of loss management.
According to Article 14 of the Accounting Standards for Business Enterprises No. 4 - Fixed Assets, "an enterprise shall accrue depreciation on all fixed assets".
When calculating and withdrawing depreciation, heating enterprises shall withdraw all the fixed assets formed by government financial funds and the fixed assets formed by self raised funds of enterprises. The depreciation expense withdrawn is huge, accounting for a large proportion of the total expense, reducing most of the operating profits of the heating enterprises, and is an important factor in the increase of book losses.
2、 Disasters of hot enterprises: upside down of revenue and cost
The current heating price pricing mechanism in China determines that the heating price borne by users is set by the government, and the government departments must take into account the affordability of users when pricing. Therefore, to a certain extent, the heating price is made with the nature of public welfare. In some regions, the heat cost of residents has not been fixed for decades. However, for the operation of heat supply enterprises, the operating costs such as personnel wages, coal prices, primary heat prices, equipment purchase and maintenance are also market prices. As the tide rises, enterprises can only digest them, while enterprises cannot enjoy the preferential treatment of public welfare industries in terms of water and electricity. Therefore, from the policy perspective, heat supply enterprises are difficult to make profits.
In addition, the cost of heating is also increasing year by year. In particular, the country has closed and eliminated some small coal mines based on the requirements of environmental protection and safety production management. The rise in coal prices in recent years has made some heating enterprises lose money all the time. In addition, the requirements for environmental protection emissions of heat sources have been improved, and the related input costs of heating enterprises have also been increased.
However, due to the limitation of charging conditions, the degree of user cooperation, the high proportion of users reporting for shutdown, and the poor heating effect (the front end users are overheated, and the end users are not hot), some heating enterprises have low charging rates and cannot fully recover the heat charges. This makes the heating cost per unit area greater than the heating fee income per unit area. The more heat is supplied, the greater the loss.
