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地勘开发局本质上属于事业单位,虽然在进行事企互转体制改革,但还没有完全摆脱计划经济的负面影响,经济效益偏低,这主要是由于其成本控制存在一定的问题。本文基于该类事业单位成本控制现状和特点,结合我国特殊国情,提出了要构建一套全新的成本控制体系,从而真正地降低产品成本,提高整体经济效益。
Although the Geological Exploration Development Bureau is essentially a public institution, it has not completely got rid of the negative impact of the planned economy and low economic benefits despite the reform of the system of business-enterprise mutual-transfer. This is mainly due to the problems of cost control. Based on the status quo and characteristics of cost control in this type of institutions and in combination with the special conditions of our country, this paper proposes to set up a new set of cost control system so as to reduce product cost and improve overall economic benefits.