Research On Full Cost Accounting Of Project Funds In Scientific Research Institutes

In recent years,the funds management policies and opinions of scientific research projects have been issued in succession,which have put forward general requirements for the management level of scientific research funds and the further improvement of researchers’ innovation ability.At the same time,with the continuous advancement of the accounting system reform of scientific research institutes,the new system requires that scientific research institutes should establish a cost and expense management system which based on basic accounting unit.With the rapid development of science,scientific research funding has also increased year by year.As a result,this phenomenon causes that the implementation of relevant policies is insufficient and project funds management is not perfect.At present,many scientific research institutes are still in the cost-accounting stage and have not performed full cost accounting.They did not accurately reflect the actual cost of the research project and did not provide effective and complete information to the outside.Therefore,how to effectively implement related policies for project fund management in research institutes,scientifically and reasonably reflect the cost of scientific research,improve the full cost accounting management of scientific research projects,effectively allocate existing resources and inspire researchers to innovate is becoming increasingly significant.First of all,this paper summarizes the current research situation of cost analysis at home and abroad,compares the enterprise cost-accounting model,and analyzes the lack of accounting according to investigate the status of cost management in scientific research institutions,which prove that full cost accounting is feasible and necessary.Secondly,combining the characteristics of scientific research project funds in scientific research institutes,this paper puts forward the basic principles,key points and content of designing the full cost accounting model,and takes the ABC as the method of full cost accounting.Thirdly,this paper uses the research project C of the A Institute as a case to analyze its current research project cost accounting system,model and existing problems and finally concludes the significance of applying the full cost accounting method through performing full cost accounting for project C.Finally,this paper proposes optimized countermeasures for related issues in order to provide some help and reference for scientific research institutes to improve the cost management of scientific research projects.