| The delegation of the PLAproposed that upgrade the development of military and civilian integration as one of the national strategy.Establish the committee of central military and civilian integration development.,and settle down military-to-civil,civil-join in-militaryas the industry pattern to carry out the development of military and civilian integration strategy.A good number of civil enterprises devoting to the military products and technology participate in the researching and producing,means a lot to the military product researching areas which challenges the formal equipment scientific research institutions.In the background of military and civilian integration,there are new changes and development in the management and the structure reforming in the scientific research and production of military products,and also new opportunities,meanwhile comes high requirements in their cost controlling.For the adaption of the new situation of the military and civilian integration,the only way to take advantage and get development in the market competition of military equipment researching and also ensure the effective use of national defense funds which are developing fund and purchasing fund,is by breaking through the limitation of the traditional cost management of military products' scientific research and production,strengthen market oriented constraints on the basis of the original management formation,furtherly strengthen the awareness of cost management in military scientific research and production,strive to innovate the path of the cost management of military scientific research and production.In the present background,this paper puts forward a set of the cost management of military scientific research and production.Promote the transformation of accrual accounting and ABC from theoretics to application.It has theoretical significance and realistic meaning for military scientific research and production to raise their cost information quality and overall management ability.Taking the example of the Institute of simulation technology,and its types of organization,management method and management effect,we issue the problems of its awareness of cost controlling,basis of cost accounting,method of cost accounting,cost analysis,cost controlling and cost examination,then establish the cost management system by analyzing the cause in view of the internal and external environment of the institute.Definethe principles and objectives of establishing the systems,improve the organization structure of the cost management,design the cost accounting system,regulation of the cost controlling system,and its regulation of performance management system.The key point lies in the establishment of cost accounting system,take the accrual basis as the basis of accounting,and also use the activity-based costing as the cost accounting.The safeguards of cost management system mentioned in the end of this article,propose the concept of updating cost management to solve possible problems,strengthening teamwork between departments,improving the measures of reward and punishment,improving the internal supervision mechanism,improving the level of informaionization etc. |
