企业成本核算在成本费用分配上,要严格区分产品成本的界限,产品成本与在产品成本的界限,各项成本费用的计算和分配方法是比较严格的。而科学事业单位由于科学事业发展的规律和业务活动的特点,各项成本的界限难以准确划分,计算和分配的方法也难以界定。例如:一个人参与了多个设计项 Business cost accounting In the cost and cost allocation, we must strictly distinguish between the limits of product cost, product cost and product cost limits, the cost and expense of the calculation and distribution method is more stringent. However, due to the regularity of scientific development and the characteristics of business activities, scientific institutions are difficult to accurately classify the boundaries of various costs and the methods of calculation and distribution are difficult to define. For example: A person is involved in multiple design items