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ke yan jing fei de gong gong fei yong zi dong fen tan suan fa yu shi jian tan tao
Author(s): 
Pages: 108-109
Year: Issue:  6
Journal: Accounting Learning

Keyword:  科研经费全成本管理公共费用自动分摊;
Abstract: 科研经费管理中,全成本核算的管理思想越来越得到政策支持和科研单位的重视。间接费用在科研经费中的比重越来越大,间接费用许多是公共费用支出。如何将公共间接费用合理和快捷分摊到各科研课题中,成为科研经费管理的难点。本文提出了公共费用的自动分摊算法,可以快速和合规地将公共费用分摊到科研课题中,大大提高了科研项目预算管理和决算管理的效率,加强了科研经费管理的精细化。
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