行政事业单位成本核算基本指引（征求意见稿）(18)
<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'">有条件的行政单位，可以区分行政运行成本、行政履职成本等成本核算对象，进行成本归集和分配。其中，行政运行成本，反映单位维持正常运转所发生的资源耗费；行政履职成本，反映单位为实现职能目标所发生的资源耗费。</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="LINE-HEIGHT: normal; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">第二十三条</FONT></SPAN></B><SPAN style="FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312"> </SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">事业单位内直接开展专业业务活动的业务部门所发生的业务活动费用，如直接开展专业业务活动人员的</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'">工资</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体; mso-bidi-font-family: 宋体">福利费用、</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">开展专业业务活动领用的库存物品成本、业务部门所使用资产的折旧（摊销）费用等，应当区分直接费用和间接费用，归集、分配计入各类业务活动等成本核算对象。</SPAN><SPAN style="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'">第二十四条</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'">事业单位内为业务部门提供服务或产品的辅助部门所发生的业务活动费用，应当采用合理的标准和方法分配计入各类业务活动等成本核算对象。</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>


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