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军工科研院所属于典型的技术或资金密集型企业,其产品技术垄断性强,项目研制时间长、型号多、数量少、投资大,再加上每年科研成本的构成中间接费用所占比重总是很大,因此作业成本预算的运用非常必要。1.作业和作业中心划分作业成本预算以每个作业中心为起点和核心,根据成本动因数量为各作业中心制定成本控制标准,根据每个作业投入作业量及投入资源金额进行预算编制。作业的划分以产品生产特点和作业成本计算目的为依据,作
Military research institutes belong to the typical technology or capital-intensive enterprises, their product technology is monopolistic, the project developed for a long time, more models, less in number, large investment, coupled with the annual cost of scientific research constitute the proportion of total indirect costs Is very large, so the operation cost budget is very necessary. 1. Homework and work center division The homework cost budget is based on each work center as the starting point and core. According to the quantity of cost drivers, the cost control standards are set for each work center, and the budgets are prepared according to the amount of work input and the amount of input resources for each work. The division of work is based on the production characteristics of the product and the purpose of calculating the operating costs