摘要
为探讨高校科研项目全成本核算问题,以高校科研经费为例,建立全成本核算综合模型。该模型通过对科研项目类型和间接成本属性进行定性定量分析,确定衡量成本费用的成本动因或属性权值,从而提高科研成本核算的准确性。进一步的实例分析表明,这一模型是有效的。
To probe the full cost accounting issues of university research funds,the total comprehensive cost model of the scientific research funds in university was built reasonably.Cost drivers or attribute weights of measuring cost can be determined through qualitative and quantitative analysis for the type of research and attributes of indirect costs to improve scientific research costing accuracy.The case analysis shows that the model is effective.
出处
《青岛大学学报（自然科学版）》
CAS
2016年第2期114-121,共8页
Journal of Qingdao University(Natural Science Edition)
基金
2015年度青岛市社会科学规划研究项目(批准号:QPSKL150439)资助
关键词
间接成本
作业动因
权重比例法
属性权值
indirect costs
cost driver
weight ratio method
attribute weight
