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事业单位在业务的活动里各个工作的业绩,都在成本上直接或者间接地反映了出来。事业成本就是事业单位的各种开支,对于绩效管理有极其重要的地位,是进行预算的根据也是进行绩效评判的根据。在事业单位实施成本核算,对成本进行管理是提升资金使用效率的方法。该文结合事业单位目前的实际情况,分析在管理成本控制成本出现的一些问题,企图给现在事业单位的改革提供一个新的思考角度。
Institutions in the business activities of the performance of all work, are directly or indirectly reflected in the cost out. The cost of the business is the various expenses of the public institution. It is an extremely important position for the performance management. It is the basis for the budget and the basis for the performance evaluation. The implementation of cost accounting in public institutions and the management of costs are ways to enhance the efficiency of capital utilization. Based on the current actual situation of public institutions, this article analyzes some problems that arise in the cost of management cost control and attempts to provide a new perspective for the reform of public institutions nowadays.