| 对事业单位成本核算的探讨 |
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| 引用本文： | 张妍.对事业单位成本核算的探讨[J].哈尔滨学院学报,2001,22(3):119-120. |
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| 作者姓名： | 张妍 |
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| 作者单位： | 哈尔滨学院,财务处,黑龙江,哈尔滨,150080 |
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| 摘 要： | 改革开放以来，事业单位的业务活动发生了巨大变化，形成了多元化的发展格局。为更好地为经济建设服务、为人民生活服务，为便于国家确定经费的投入量及各项收费标准， 节约开支、降低消耗，事业单位也应进行成本核算。
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| 关 键 词： | 成本核算 事业单位 独立成本核算 简易成本核算 |
| 文章编号： | 1004-5856(2001)03-0119-02 |
Cost Accounting Necessary for Institutions |
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| ZHANG Yan.Cost Accounting Necessary for Institutions[J].Journal of Harbin University,2001,22(3):119-120. |
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| Authors: | ZHANG Yan |
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| Abstract: | Since the adoption of reform and open door policy,great changes have taken place in terms of business activities on the part of institutions,a multivariant development pattern has been formed.In order to better serve the economicdevelopment and people's living standard,it is imperative for institutions to engage in cost accounting to cut down expense,lower consumption,which is quite necessary for a better use of the state's budget and fixing the standard for various fees collection on the part of the government. |
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| Keywords: | cost accounting institutions |
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