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2003年01 期
| 標(biāo)題 |
| 轉(zhuǎn)制科研單位成本管理分析與探討(25 卷) |
| 英文標(biāo)題 |
| Analysis and Discussions on Cost Management for the Research Units after Their Transformation to Enterprises |
| 摘要 |
| 隨著體制改革的不斷深入，鐵路部分科研單位由事業(yè)制轉(zhuǎn)為企業(yè)單位。原來對成本核算要求不嚴(yán)格的現(xiàn)狀，已不適應(yīng)轉(zhuǎn)制后的要求，必須加強成本管理工作，完善各種必要的定額管理制度、物資計劃制度、內(nèi)部結(jié)算制度等基礎(chǔ)工作，并按照制造成本法的原則，加強定額控制，建立成本控制 |
| 作者 |
| 新聞作者:任樹敏 |
| 關(guān)鍵字 |
