地质事业单位成本核算与控制分析

Analysis of the Cost Accounting and Control of Geological Institutions

地质事业单位为国家能源勘测、地质研究等项目工作提供基础数据支持。新时期,地质事业单位应对内部成本核算管理模式加以创新,避免出现传统会计工作中未将成本预算和实际开支数额对应的不良情况。论文对地质事业单位的会计成本核算工作进行分析,从成本核算的必要性出发,探究现阶段地质事业单位在成本核算控制中的具体情况,进而提出针对性的优化方案,以期增强地质事业单位的实际会计成本核算能力,完善地质事业单位的资产管理体系。

Geological institutions provide basic data support for the work of national energy survey,geological research and other projects.In the new era,geological institutions should innovate the management mode of internal cost accounting to avoid the undesirable situation in which the cost budget and the actual expenditure amount are not corresponded to in the traditional accounting work.This paper analyzes the accounting work of accounting cost of geological institutions,starting from the necessity of cost accounting,explores the specific situation of geological institutions in cost accounting control at this stage,and then puts forward targeted optimization scheme,so as to enhance the actual accounting ability of accounting cost of geological institutions and improve the assets management system of geological institutions.