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《Experimental Technology and Management》 2018-10
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Operational cost accounting method for open and shared instruments and equipment in university laboratories

Qiu Yong;Chen Ying;Public Research Platform,School of Environment,Tsinghua University;  
There are lots of open and shared instruments and equipment in university laboratories.Due to the lack of standardized and effective cost accounting and management methods,it brings difficulties to the meticulous management and sustainable development of the laboratory.This paper summarizes the calculating methods of the static cost and dynamic cost of laboratory instruments and equipment and proposes to improve the management level and operation efficiency by the dynamic cost accounting.Through two cases,the specific method and process of the cost accounting and management of instruments and equipment are introduced.
【CateGory Index】: G647
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