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因为事业单位自身拥有着一定的服务型与公共性,其自身发展并不是以营利为最终目的的,所以在事业单位运作与发展过程中,常常对经济效益加以忽略,但是这就会导致成本核算方面存在一定的问题。当前时期,对于事业单位发展来说,经济效益是其不可或缺的条件之一,成本核算是推动事业单位经济效益得到提高的手段,完善的成本核算将会推动事业单位发展。笔者根据自身的工作经验,对事业单位目前的成本核算中存在的问题进行分析,并提出相应的创新发展措施,以期对相关的工作人员有所借鉴作用。
Because institutions have their own service-oriented and public, their own development is not for the ultimate goal of profit-making, so in the operation and development of institutions, often neglected economic benefits, but this will lead to cost accounting There are some aspects of the problem. In the current period, economic development is one of the indispensable conditions for the development of PSUs. Cost accounting is a means to promote the economic efficiency of PSUs. A sound cost accounting will promote the development of PSUs. Based on the work experience of the author, the author analyzes the existing problems in the current cost accounting of the institutions and puts forward corresponding innovation and development measures in the hope of providing reference for relevant staffs.