关于科研事业单位成本管理问题的探讨

发布时间：2018-06-09 00:11

本文选题：科研事业单位 + 成本管理　；参考：《财会学习》2016年09期

【摘要】：加强成本管理,是科研事业单位在新形势下的应有之义。本文分析了科研事业单位的成本构成,提出了当前我国科研事业单位成本管理中存在的三方面问题,并针对这些问题提出了三方面的对策建议:一是要不断增强成本管理理念;二是要抓好节能减排工作,控制单位运行成本;三是要加强成本核算与监督,建立成本管理激励机制。
[Abstract]:Strengthen cost management, is the scientific research institutions in the new situation due meaning. This paper analyzes the cost structure of scientific research institutions, puts forward three problems existing in the cost management of scientific research institutions in our country, and puts forward three countermeasures and suggestions in view of these problems: first, we should constantly strengthen the concept of cost management; The second is to do a good job of energy saving and emission reduction, to control unit operating costs, and third, to strengthen cost accounting and supervision, and to establish cost management incentive mechanism.
【作者单位】：中国原子能科学研究院;
【分类号】：F810.6

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