科學(xué)事業(yè)單位成本管理的思考與探索

【摘要】本文從滿足定價(jià)參考、成本補(bǔ)償、內(nèi)部精細(xì)化管理、降低資源消耗、外部績(jī)效評(píng)價(jià)以及內(nèi)部績(jī)效管理等方面，闡述科學(xué)事業(yè)單位實(shí)施成本核算的必要性，并基于科學(xué)事業(yè)單位成本核算具體指引，從增強(qiáng)成本管理意識(shí)、制定適宜的成本核算方法、強(qiáng)化結(jié)果應(yīng)用成效等方面對(duì)科學(xué)事業(yè)單位的成本核算路徑進(jìn)行探索并給予建議。

【關(guān)鍵詞】科學(xué)事業(yè)單位；成本核算；數(shù)據(jù)清洗

【DOI編碼】10.3969/j.issn.1674-4977.2024.05.048

Reflections and Explorations on Cost Management in Scientific Research Institutions

YUAN Jinlong， CHEN Ying

（Liaoning Inspection， Examination&Certification Centre， Shenyang 110036， China）

Abstract： This article elaborates on the necessity of cost accounting in scientific research institutions from the perspectives of meeting pricing references， cost reimbursement， internal refined management， reducing resource consumption， external performance evaluation， and internal performance management. Based on specific guidelines for cost accounting in scientific research institutions， it explores and provides suggestions for the cost accounting path of scientific research institutions， focusing on enhancing cost management awareness， formulating appropriate cost accounting methods， and strengthening the application and effectiveness of results.

Keywords： scientific research institutions； cost accounting； data cleaning

1科學(xué)事業(yè)單位成本管理的意義

1.1為確定成果轉(zhuǎn)化定價(jià)、成本補(bǔ)償、收費(fèi)標(biāo)準(zhǔn)提供參考

1）科研業(yè)務(wù)活動(dòng)。（剩余4515字）