科学事业单位成本管理的思考与探索

【摘要】本文从满足定价参考、成本补偿、内部精细化管理、降低资源消耗、外部绩效评价以及内部绩效管理等方面，阐述科学事业单位实施成本核算的必要性，并基于科学事业单位成本核算具体指引，从增强成本管理意识、制定适宜的成本核算方法、强化结果应用成效等方面对科学事业单位的成本核算路径进行探索并给予建议。

【关键词】科学事业单位；成本核算；数据清洗

【DOI编码】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科学事业单位成本管理的意义

1.1为确定成果转化定价、成本补偿、收费标准提供参考

1）科研业务活动。（剩余4515字）