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科研单位是推动我国技术进步和培养高技术人才的重要事业单位,对于建设科学技术强国有着巨大的推动作用。但是我国的科研机构长期以来依靠国家财政支持,与市场经济想脱离,造成成本产出效率极其低下。因此,本文针对科研单位作为高科技生产部门的特点,提出了以作业成本法进行成本核算的策略。
Scientific research institutes are important institutions that promote technological progress and cultivate high-tech personnel in our country. They have a huge impetus to the building of a powerful country in science and technology. However, the scientific research institutions in our country have long relied on the state financial support and are trying to separate themselves from the market economy, resulting in extremely low cost and efficiency of output. Therefore, according to the characteristics of scientific research units as a high-tech production department, this paper puts forward a strategy of cost accounting with ABC.