Research On Measurement Method And Accounting System Of Full Cost Of University Scientific Research Project

Basing on the Marxist's cost price theory, the modern cost management theory and other related basic theories, using many research methods such as the standardize research method, the system research method and the comparison research, on the basis of reference of enterprise's costs management pattern and the predecessor's research results, this article conducts research on the university scientific research item's full-cost measurement method and the calculation system, hope that through the research can provide theory support and practice instruction for the solution to the problems of the incomplete of cost elements, the unreasonable of personnel funds calculation, the indirect scientific research cost to occupy the education cost and unable to provide accurate scientific research cost information, so as to make the university scientific research obtain continue healthy development ability.The first aspect, define the university scientific research item's full-cost's concept, carries on the classification to the full-cost basing on different standards, and analyze the characteristic of the full-cost. Then analyze influencing factors of the university scientific research item's full-cost from the macroscopic and the microscopic two aspects, and point out that it's a must for the university to implement the full-cost accounting.The second aspect, make clear about the principle and the request of the scientific research item's cost measurement, combining with the university scientific research's own characteristic, this article propose the university scientific research item's full-cost measurement method basing on activity, and point out that using Activity-based Costing method to count the cost of the university's scientific research item is the basic outlet to solve the problem of enable to get accurate cost information, an outline the process for the university to use Activity-based Costing method. Using Activity-based Costing method to count the university scientific research item's full-cost is an important innovation in this research domain.The third aspect, define the accounting scope of full-cost, this article uses the enterprise's calculation experience, combine with the university scientific research's own characteristic, and make revision and consummation to the university accounting subject basing on the and referring to and , and add three new first-level accounting subject, establish university scientific research full-cost accounting system basing on the accrual basis, and it's an important supply to the university accounting system.The last aspect, design the case university scientific research item's full-cost measurement method and the calculation system, explain the necessity for the university scientific research item to carry on the full-cost accounting through the simple case. This article promulgate the basic reason of the problem that the teachers who has been engaged in the scientific research do not have funds compensation origin so as that the indirect scientific research cost occupy the education cost, and confirm the application value of the full-cost measurement and calculation.