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论文编号：	9074
作者编号：	2220150462
上传时间：	2017/6/5 14:39:23
中文题目：	L研究所成本管理改进研究
英文题目：	Cost management improvement of L institute
指导老师：	陆宇建
中文关键字：	科研事业单位；成本管理；标准成本；成本核算
英文关键字：	Scientific research and production institution；Cost Management；Standard Cost；Cost Accounting
中文摘要：	摘要 伴随着我国市场经济的持续发展，事业单位体制改革的不断深化，一部分科研事业单位正逐步走向市场涌入到改革和市场经济的大浪潮中。长久以来的惯有机制使得大多数科研事业单位资源耗费严重、成本意识淡薄、投入多产出少，难以适应市场经济快速发展的要求。因此，要转变财务管理观念，把成本控制核算引入到事业单位科研开发业务活动的全过程是刻不容缓的事情。建立科研事业单位成本管理体系，提高成本管理水平，是非常必要的。 文章从事业单位的特点入手，以现代成本管理理论为思想基础，运用成本管理的思想和方法，对科研事业单位成本管理问题进行分析。研究发现，科研事业单位成本管理普遍存在以下问题：不注重成本管理、成本支出随意性强、人员成本高。这些问题主要源于科研事业单位成本管理目标不明确，缺乏科学的成本核算体系管理制度不完善。而以前的成本管理，其眼光主要聚集在以成本的降低来提高组织的营利上，显然，传统的管理理念和模式己很难跟上时代的步伐。 本文以L研究所为例，分析了L研究所成本管理现状与问题，如管理目标不明确，核算方法不科学，成本业绩评价流于形式，陈旧的成本管理理念与环境的变化脱节，部门的成本管理缺乏全员性等问题并细致地分析了造成这些问题的根源，如受到事业单位体制的约束，受到传统观念的制约以及财务会计制度对成本管理的约束，管理人员缺乏成本效益意识对成本管理不够重视。然后，建立有效的成本管理与控制体系，将标准成本法引入到该研究所的成本管理中。最后，结合成本管理和控制的开展情况进行了实施效果的评价，并展望和分析了L研究所成本管理的前景。
英文摘要：	Abstract With the continuous development of China's market economy and the continuous deepening of institutional reform, some scientific research institutions are gradually moving into the tide of market economy and reform. Long-term habitual mechanism makes most scientific research institutions have a weak cost consciousness, resource consumption is serious, input more output less, difficult to adapt to the rapid development of market economy requirements. Therefore, it is urgent to change the concept of financial management and to introduce cost accounting into the whole process of scientific research and development activities of institutions. It is necessary to establish the cost management system of scientific research institutions and raise the level of cost management. Starting from the characteristics of the institution, this paper analyzes the cost management of scientific research institutions with the idea and method of cost management based on modern cost management theory. It is found that the cost management of scientific research institutions generally has the following problems, the cost of discretionary strong, not pay attention to cost management, high personnel costs. These problems mainly originate from the unclear cost management objectives of scientific research institutions, and lack of scientific management system of cost accounting system. In the past, the cost of the management, the main focus on the reduction of costs to improve the organization's profit, it is clear that the traditional management concepts and models have been far from the pace of the times. This paper takes the L Research Institute as an example to analyze the present situation and problems of cost management in L institute, such as unclear management objectives, unscientific accounting methods, a mere formality of cost performance evaluation, outdated cost management concepts and environmental changes, the cost management of the department lacks all the problems and analyzes the root causes of these problems, such as the restriction of the institution system, the restriction of the traditional concept and the restriction of the financial accounting system to the cost management, the lack of the cost-benefit consciousness of the management personnel. Then, an effective cost management and control system is established, and the standard cost method is introduced into the cost management of the institute. Finally, combined with the development of cost management and control, this paper evaluates the effect of implementation, and forecasts and analyzes the prospect of cost management in L Institute.
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