摘要
近年来,我国政府开始实施新的会计准则,对事业单位会计工作的权责分配及会计核算标准都产生了一定的影响。鉴于此,我国事业单位的成本核算工作、绩效管理工作及决策分析等方面的工作都发生了不同程度的变化。论文对科研事业单位人工成本核算方面展开了研究,分析了成本核算中的归集及分配问题。希望通能够为科研事业单位的人力资源管理师及财会人员提供有价值的参考。
In recent years, the Chinese government has begun to implement the new accounting standards, which has a certain impact on the allocation of powers and responsibilities and the accounting standards of accounting work in public institutions. In view of this, the work of cost accounting, performance management and decision analysis of institutions in China has undergone varying degrees of changes. The paper studies the labor cost accounting of scientific research institutions, analyzes the collection and distribution in cost accounting. Hoping to provide some valuable reference for human resource managers and accountants of scientific research institutions.
作者
王霄
WANG Xiao(Beijing Center for Physical and Chemical Analysis,Beijing 100089,China)
出处
《中小企业管理与科技》
2018年第23期57-58,共2页
Management & Technology of SME
关键词
科研事业单位
人工成本
核算工作
scientific research institutions
labour cost
accounting work
