高校实验室开放共享仪器设备的运行成本核算方法

Operational cost accounting method for open and shared instruments and equipment in university laboratories

高校实验室有大量开放共享的仪器设备,由于缺乏规范有效的成本核算与管理方法,对实验室的精细管理和持续发展带来困难。该研究总结了实验室仪器设备的静态成本和动态成本计算方法,提出通过动态成本核算来改善管理水平,提高运行效率。通过两个案例介绍了仪器设备成本核算与管理的具体方法与过程。

There are lots of open and shared instruments and equipment in university laboratories.Due to the lack of standardized and effective cost accounting and management methods,it brings difficulties to the meticulous management and sustainable development of the laboratory.This paper summarizes the calculating methods of the static cost and dynamic cost of laboratory instruments and equipment and proposes to improve the management level and operation efficiency by the dynamic cost accounting.Through two cases,the specific method and process of the cost accounting and management of instruments and equipment are introduced.