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2003年01 期
| 标题 |
| 转制科研单位成本管理分析与探讨(25 卷) |
| 英文标题 |
| Analysis and Discussions on Cost Management for the Research Units after Their Transformation to Enterprises |
| 摘要 |
| 随着体制改革的不断深入，铁路部分科研单位由事业制转为企业单位。原来对成本核算要求不严格的现状，已不适应转制后的要求，必须加强成本管理工作，完善各种必要的定额管理制度、物资计划制度、内部结算制度等基础工作，并按照制造成本法的原则，加强定额控制，建立成本控制 |
| 作者 |
| 新闻作者:任树敏 |
| 关键字 |
