成本核算制度

对建立医院分科成本核算制度的探讨

Exploration to the establishment of departmental cost accounting system in hospital

建立成本核算制度；

Fourth , to set up cost accounting system ;

长期以来，价格制度和成本核算制度上的缺失是造成煤矿安全事故的最根本原因。

For a long period , the price and cost account system is the true cause of accident .

并对高校建立人才成本核算制度的可行性和原动力不足、成本对象的特殊性与计量的复杂性以及人才成本计算期、范围和方法等问题进行了探讨。

Furthermore , by studying the educational resource speciality , we discuss the object , accounting period , scope and method .

完善企业所得税，以实现完全成本核算制度和允许固定资产加速折旧制度，以及其他所得税优惠政策；

Perfect income taxation , including realizing the system of complete cost check and allowing the system of acceleration depreciation to the fixed assets ;

同时也说明，即使引进国外最好的方案，也无法将其执行好，因为中国煤炭的价格制度和成本核算制度不能为这些方案提供相应的保障。

This also shows that even the best policies are applied in China , they may not contribute well , for the price and cost account system can not support them . 5 .

目前，传统成本核算制度使得许多企业中与成本相关的诸多费用都被转移到企业经营费用中，掩盖了真实的成本构成，从而使得企业管理者难于获取真实的成本信息。

Currently , in many companies , traditional cost system makes relative cost being transferred into administrative expenses , which covers up the true cost and leads management level to be far away from the real cost .

本文认为高校应建立教育成本核算制度，使之既成为产生教育成本数据的主渠道，又成为教育管理的有效工具。

The thesis considers it necessary for universities to set up a system of educational cost calculation and then make this system both the main data channel of educational costs and a useful tool in educational supervision .

为此，要完善高等教育收费制度，建立科学的教育成本核算制度、收费决策听证制度和收费公示制度等，以此不断推进高教收费制度改革。

Therefore , we should improve the higher educational charging system and establish a scientific educational cost accounting system , charging decision-making & hearing system and open charging system in order to promote higher educational charging-system reform .

在此背景下，本文提出的主体研究思路为：1、确定符合企业特点的成本会计核算制度。

Based on this background , the main research approaches of this thesis including : 1.Determine a cost control accounting system which fit the characteristic of KMC . 2 .

负责制定能与公司成本管理、核算制度相协调的ERP系统；

Be responsible for establishing CO Module of ERP system in line with cost management and accounting systems ;

医院全成本核算奖金分配制度改革初探

Preliminary Experience on Medical Total Cost Accounting and Bonus Distribution System

当前，我国企业管理中还未形成固定的企业物流成本核算模式和制度。

At present Chinese enterprise management has not yet formed logistics cost 's accounting model and system .

以土地储备成本的宗地核算制度为基础，加强对土地储备成本的管理和控制，努力降低土地储备成本。

According to the accounting system of land reserve cost , enhance management and control of land reserve cost and to do utmost to reduce the cost .

多渠道筹集资金，探索土地储备债券等土地储备资金融资方式，分散土地储备资金财务风险。第三，建立土地储备成本的宗地核算制度，努力降低土地储备成本。

Collect funds from various channels and explore the land reserve bonds and other financing modes to spread financial risks of land reserve funds . Third , build an accounting system of land reserve cost to try to reduce the land reserve cost .

基于成本核算的高校会计制度改进研究

Study on Improvement of Higher Education Accounting System Based on Cost Calculation

六是进行成本核算，深化分配制度改革。

Sixth , cost accounting should be done and distribution system reform also should be deepened .

负责向母公司提供成本报告和向审计师解释公司的成本核算制度和处理方式；

Be responsible for submitting relevant cost reports to shareholders and providing explanations to auditors on cost issues ;

成本核算是医院经营管理的重要工作，本文就医院现行财务制度在医院成本核算工作中存在的问题，提出了改进医院财会制度完善成本核算制度的思考。

Cost measure was importance in hospital operation management . Based on the issues of current finance system in hospital cost measuring , some thoughts of improve hospital finance system to improve cost measuring were presented .

本文的主要创新点在于拓宽作业成本法的应用范围，推动军工企业建立先进的成本核算及管理制度。

The main innovation of this thesis is to broaden the scope of application of ABC and promote the military industrial enterprises to establish advanced cost accounting and management system .

文中对教育成本核算的成本项目设置进行探讨，旨在为建立高校（高职）教育成本核算制度提供理论基础。

This paper discusses and analyzes the cost item setup of educational cost assessment and thus lays a theoretical foundation for it .

明确高校教育成本的概念，探讨教育成本核算的前提和原则，确定教育成本的对象和项目，对于教育成本核算制度的建立具有一定的理论价值和应用价值。

It is important for calculating educational cost to define what is the educational cost of institutions of high education , to study the hypotheses and principles of the calculation of educational cost and to institute the objects and items of the educational cost .