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科技兴国战略的提出,使得科研事业单位得到了进一步发展。而经济的发展也催生了一系列问题,我国农业科研事业单位经费管理已经面临着巨大的挑战,而其中科研成本的核算则属于经费管理中的一个重要组成部分。本文主要从ABC的成本核算视角出发,对农业科研事业单位的科研成本运算中存在的问题进行了分析,并对ABC的成本核算及步骤进行了简要介绍。
The proposal of rejuvenating the country through science and technology made the research institutes have been further developed. However, economic development has also brought about a series of problems. The funding management of agricultural research institutions in our country has faced enormous challenges. Among them, scientific research cost accounting is an important part of the management of funds. This article mainly from the ABC cost accounting point of view, the agricultural scientific research institutions operating costs of the operation of the problems were analyzed and ABC cost accounting and steps are briefly introduced.