摘要
军工科研单位是国家投资兴办的国防科技事业性质的单位,主要进行军事应用研究和生产经营,大多数军工科研单位承担项目繁多的单件或小批量生产科研任务,成本对象复杂,项目之间可比性差。文章通过对军工科研成本的会计环境、理论起源和成本要素等方面的分析和研究,为相关会计研究和实务操作提供参考。
Military Technology Industry is government owned Industry. It is mainly for Military research and manufacture. Most of their role is for researching single or small quantity products. It is some difficult to control the costs. This article gives some reference thoughts to accountant analysis though analyzing military technology industry accountant environment and costs control .
出处
《华东经济管理》
CSSCI
2008年第3期62-65,共4页
East China Economic Management
关键词
会计环境
项目成本法
作业成本
accountant environment
project costmethod
manufacture costs
