行政事业单位成本核算基本指引（征求意见稿）(12)
<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">多层次，是指单位根据不同的成本信息需求，确定单位整体、内部组织部门、业务团队等不同层面的成本核算对象。</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>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: #7030a0; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p> </o:p></SPAN>
<H1 style="TEXT-ALIGN: center; MARGIN: 7.8pt 0cm; LAYOUT-GRID-MODE: char; mso-layout-grid-align: none" align=center><A name=_Toc467846223><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt">第三章<SPAN style="mso-spacerun: yes"> </SPAN></SPAN>成本项目</SPAN></A><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt">和范围<o:p></o:p></SPAN></SPAN></H1>
<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'">第十五条</FONT></SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312"> </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'">单位应当根据成本信息需求设置成本项目，并对每个成本核算对象按照其成本项目进行数据归集。</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; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">成本项目，是指将归集到成本核算对象的成本按照一定标准划分的反映成本构成的具体项目。</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>


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