作业成本法在高校科研项目成本管理中的运用初探--以H大学为例

高校科研项目(特别是横向项目)的间接成本核算是财务管理和科研管理工作中的一个难题。如何科学地对科研项目的成本进行核算，且能做到简便易行？作业成本法是一条有效的途径。本文采用案例分析法，试以H大学为例，从作业中心和成本对象的确定入手，演示了一个包含归集、计算、修正的全过程，为同一大学范围内不同院系科研项目间接成本分配率的核算提供了一个可资借鉴和推广的范例。

Application of activity based costing in the cost management of scientific research projects in colleges and universities---take H University as an example

The indirect cost accounting of scientific research projects ( especially horizontal projects) is a difficult problem in the work of financial management and scientific research management. How to scientifically make cost accounting simple and easy? Activity-based costing is an effective approach. The case analysis method,test in H U-niversity as an example,starting from the activity center and the cost object,demonstrates a contains collection,calcu-lation and correction of the whole process,accounting for different departments of scientific research project indirect cost allocation ratio in the range of the same university provides a valuable reference and promotion of paradigm.