摘要
进行成本核算是提高非盈利组织决策能力的关键,是评价活动效果的基础,是生存和发展的基本条件,是考核组织成员工作绩效的基础,也有助于固定资产的核算与管理。非盈利组织进行成本核算,应注意加强成本分析、培养成员的成本意识;成本核算应遵循成本效益原则和重要性原则。
Cost accounting is the key to increasing decision-making ability for the non-profit organization,the basis to assess performance,the basic condition to survive and develop,and the foundation to appraise employees＇ performance,which can help account and manage fixed assets.When accounting the cost in non-profit organization,we should increase cost analysis and train the employees＇ cost awareness,and follow cost-benefit principle and importance principle.
出处
《商业经济》
2010年第11期59-60,共2页
Business & Economy
关键词
非盈利组织
权责发生制
作业成本
间接费用
non-profit organization
accrual basis
activity-based costing
indirect overhead
