行政事业单位成本核算基本指引（征求意见稿）(11)
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">为满足资源配置需求的，一般以<SPAN style="COLOR: black; mso-themecolor: text1">业务</SPAN>活动类型、单位整体、项目<SPAN style="COLOR: black; mso-themecolor: text1">等作为</SPAN>成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">第十</SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">四<SPAN style="COLOR: black; mso-themecolor: text1">条</SPAN></SPAN></B></FONT><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1"> </SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">单位可以多维度、多层次地确定成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">多维度，是指单位根据不同的成本信息需求，确定业务活动类型、公共服务或产品、内部组织部门等不同维度的成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1" lang=EN-US><o:p></o:p></SPAN></FONT>


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