| 装备财务成本控制研究 |
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| 引用本文： | 王凌智.装备财务成本控制研究[J].海军工程大学学报(综合版),2012,9(2):56-59. |
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| 作者姓名： | 王凌智 |
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| 作者单位： | 92493部队装备部,辽宁葫芦岛,125000 |
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| 摘 要： | 加强装备财务成本控制对于提高装备经费使用效益具有十分重要的现实意义。文中首先对成本定义及本质、会计要素进行了分析；其次，论述了装备经费管理方法及成本控制的特点；再次，阐述了实施装备财务成本控制的具体措施，即合理编制财务预算、科学设置会计科目、及时组织核算管理、定期清理经费报告、加强装备财务验收；最后，提出了应注意和把握的几个问题。
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| 关 键 词： | 装备经费 军队财务 成本控削 |
Research on the cost control of weaponry funds |
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| Authors: | WANG Ling-zhi |
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| Institution: | WANG Ling-zhi (Equipment Department, Unit 92493, Huludao 125000, China) |
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| Abstract: | How to strengthen cost control of weaponry funds has an important significance in impro- ving the benefit of weaponry funds. This paper, firstly, analyses the definition, essence and account- ing elements of eost~ then, discusses the weaponry funds management methods and the characteristics of cost control~ thirdly, explores the measures of cost control, that is, drawing up the budget reason- ably, setting account scientifically, accounting in time, sorting out the funds regularly and strengthe- ning the financial control~ lastly, elaborates several problems should be cautious of in cost control. |
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| Keywords: | weaponry funds military financial cost control |
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