军工科研事业单位在成本核算上兼具事业单位和企业的双重性质,一直沿用以前较为粗放的核算方法,已逐渐无法适应经济发展的需要。为了在激烈的市场竞争中生存和发展,成本控制已逐渐成为科研单位常抓不懈的重点工作之一。通过有效利用账面核算数据做好内部成本核算可以提高财务人员的工作效率,减少重复劳动。 Military research institutions both in terms of cost accounting institutions and enterprises of the dual nature of the law has been used before the more extensive accounting methods, has gradually failed to meet the needs of economic development. In order to survive and develop in the fierce market competition, cost control has gradually become one of the most important tasks of scientific research units. Internal accounting makes effective use of accounting data to improve the efficiency of financial staff and reduce duplication of effort.