| 基于作业成本思想的高校科研项目间接费用摊销研究 |
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| 引用本文： | 李智敏,李敏.基于作业成本思想的高校科研项目间接费用摊销研究[J].东南大学学报(哲学社会科学版),2012(5):122-125,128. |
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| 作者姓名： | 李智敏 李敏 |
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| 作者单位： | 东南大学财务处 |
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| 基金项目： | 江苏省教育厅“江苏省高校经费科学化精细化管理研究”(2012SJA630004)阶段性成果 |
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| 摘 要： | 高校科研项目管理成为目前人们关注的热点问题,财政部、教育部和科技部有关部委相继出台有关科研专项经费管理的若干规定,并要求科学化、精细化地管理科研经费。我国高校尚未建立科学有效的科研全成本控制机制,为科学地核算高校科研项目全成本,本文通过探讨如何运用作业成本管理思想合理分摊间接费用,提高科研项目成本计算的准确性。
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| 关 键 词： | 科研项目 作业成本 间接费用 成本摊销 |
A study of the overhead in scientific research funding in universities and colleges from the perspective of activity-based costing |
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| LI Zhi-min,LI Min.A study of the overhead in scientific research funding in universities and colleges from the perspective of activity-based costing[J].Journal of Southeast University(Philosophy and Social Science ),2012(5):122-125,128. |
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| Authors: | LI Zhi-min LI Min |
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| Institution: | LI Zhi-min,LI Min |
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| Abstract: | As the Ministry of Finance,the Ministry of Education and the Ministry of Science and Technology formulated a series of policies in succession on an efficient management of the scientific research funding in universities and colleges,issues in this regard have become the focus of attention.In view of the inefficient cost control system in the Chinese universities and colleges,this paper discusses how to allocate the overhead through activity-based costing so as to improve the accuracy of the calculation of costs. |
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