非盈利组织也应加强成本核算与管理

Strengthening of cost accounting and management of nonprofit organizations

分析非盈利组织的成本构成特点,认为采用作业成本法可以满足非盈利组织成本核算的要求,可提供更为准确的会计信息。非盈利组织在成本核算时应注意:①重视培养本组织成员的成本意识;②加强本组织的成本分析;③成本核算应遵循成本效益原则和重要性原则,优化业务流程。

The component characteristics of cost of nonprofit organizations are analyzed.The operating cost method is regarded to satisfy the requirements of the cost accounting of nonprofit organizations and may provide more accurate accounting information.As regards the cost accounting of nonprofit organizations,much attention should be paid to(1) the training of cost consciousness of employees;(2) the strengthening of cost analysis;(3) the obeying of the principle of cost benefit and the principle of materiality.