一、课题法所谓课题法就是按课题归集科研费用计算成本的一种方法。这种方法一般科研单位都适用,它与工业企业的定单法相似。按此法进行成本计算时,首先应由科研管理部门按照科研计划和纵、横向合同签发“开题通知书”下达课题组进行课题研究。财务部门则按照“开题通知书”下达的课题作为成本计算对象,开设课题的成本明细帐,即“在研课题费用”明细帐。据以汇集各课题的研究 First, the subject method The so-called subject method is by subject to collect research costs a way to calculate costs. This method is generally applicable to scientific research units, it is similar to the order method of industrial enterprises. According to this method of cost calculation, the research management department should first be in accordance with the scientific research plan and vertical and horizontal contract issue According to the “financial crisis, the issue of notice issued by the issue of” the subject of the cost calculation object, set up a project cost breakdown, that is, “research project cost ” subsidiary. According to collect the research of each subject