Research On Cost Calculation Mode Improvement In War Industry Research Institute

Cost calculation mode in war industry research institute has been changing continually with the improvement of accounting environment. Environment is the profound foundation of the actual cost calculation mode. Along with the unceasing deepening of economy mechanism, science and technology mechanism reform and the market reform of the defense industrial system, war industry research institute have been faced with increasingly dog-eat-dog environment. The acuteness of the competition circumstance fluctuates the base of cost calculation mode, and also compels war industry research institute to search for various cost management methods to enhance intenal management. The implementation of cost management needs proper cost data as basic, which put forward the higher requirement on cost calculation. How to improve the current cost calculation mode to meet the needs of the cost information user, which need research deeply to find more proper theory and method to instruct the concrete practices.This paper looks back historical evolvement of cost calculation in war industry research institute, demonstrate the necessity of actual cost calculation mode improvement. After that, the concept of diverse cost is introduced in design of cost calculation model, and the paper discusses the theoretic and realistic basic of diverse cost calculation model, uses qualitative analysis to put forward the principle which diverse cost calculation mode should follow. On the basis of those, the paper designs diverse cost calculation mode while combining with the characteristic of war industry research institute. At last, the paper apply the diverse cost calculation mode to X research institute, and summarize the difficulty and benefits while implementing diverse cost calculation mode.The creative part of the paper is introducing the concept of diverse cost in design of cost calculation model, and on the basis of primary cost management methods in war industry research institute , studies the concrete design of diverse cost target diverse cost calculation object cost assignment and allocation cost calculation system .Compared with the previous research , this paper has better systematization and is more convenient for operation.