科研成果是人类劳动产品。用来交换的科研成果是商品。不同所有者的成果交换是建立在等价交换的基础之上的有偿转让。原先,国家对科研单位实行拨款制度,包得过多,统得过死。在开放技术市场,发展横向联合的新形势下,科研管理工作包括财务工作,如何由科研型向科研生产经营型转变?有许多基础工作要做。这里只就应用性科研单位的成本核算问题,谈谈自己的看法。一、成本计算对象的确定无疑地,科研课题应该成为成本计算的实体。所谓科研课题成本,应该是指为了完成某一课题(获得使用价值),而在科研中耗费的资金价值——C+V个别劳动,并应从销售转让收入或其他资金来源中,得到其补偿的价值。所谓科研课题成本计算,就是将某一课题组在某一时期为完成某一课题所发生的费用累计起来的总额。计算科研课题成本,要根据各科研单位的科研特点和管理要求,确定从不同的时空所从事的不同科研课题来作为成本计算对象,从这一对象出发,才形成科研课题成 Scientific research achievements are human labor products. The research results used to exchange are commodities. The exchange of results between different owners is based on the equivalent exchange of paid transfers. Originally, the state implemented a system of appropriations for scientific research units, too much, too dead. Under the new situation of opening up the technology market and developing horizontal integration, there are many basic tasks to be done in scientific research management including financial work. How to shift from scientific research to scientific research, production and management? Here only the cost of application of scientific research unit accounting issues, to talk about their own views. First, determine the object of cost calculation Doubtlessly, scientific research should become a costing entity. The so-called cost of scientific research projects should be in order to complete a subject (access to value), and research in the cost of capital spent - C + V individual labor, and should be transferred from the sale of income or other sources of funding to get its compensation value. The so-called scientific research topics cost calculation, is to a certain group in a certain period of time to complete the cost of a certain total costs incurred. Calculate the cost of research topics, according to the scientific research units of the scientific characteristics and management requirements, to determine from different space-time engaged in different scientific research topics as cost calculation object, starting from this object, the formation of scientific research into