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近些年我国国防科研规模日益扩大,科研项目急剧增多,在这种形势下,科研成本管理逐渐成为科研院所关注的焦点。比较现代化的企业成本管理,我们会发现科研院所成本管理存在很多问题。通过介绍战略成本管理及成本企划理论,结合军工科研院所的成本管理现实,对科研院所推行战略成本管理的可能性进行探讨,希望这些新理念、方法的应用,能为提高科研管理效益服务。
In recent years, the scale of national defense scientific research in our country has been expanding day by day, and the number of scientific research projects has dramatically increased. Under such circumstances, scientific research cost management has gradually become the focus of attention of scientific research institutes. More modern enterprise cost management, we will find that there are many problems in the cost of scientific research institutes. Through the introduction of strategic cost management and cost planning theory, combining the reality of cost management in military research institutes, this paper discusses the possibility of implementing strategic cost management in scientific research institutes and hopes that the application of these new concepts and methods can improve the efficiency of scientific research management .