Multi-Dimensional analysis on the benefit of marketization of scientific research institutions based on cost driver allocation and collection

Abstract

At present, the company is facing severe internal and external business pressure. The company proposes to improve the quality of development, promote business efficiency, and put the concept of lean management throughout the whole business process. The most urgent thing is to break the institutional barriers. However, at present, the company can only realize the benefit accounting at the department level, and it is difficult to effectively evaluate the market-oriented business benefits and the benefits of each type of project, which limits the formulation of the company's differentiated market strategy and business decision-making. Therefore, by combing the types of market-oriented business, this research uses the cost driver allocation method to decompose the cost step by step and determine the cost allocation scheme of a single project. According to the labor cost data of typical projects, the statistical analysis method is used to restore the labor cost and determine the proportion of labor cost in revenue of each type of typical projects. Based on this, the market-oriented business benefit model of single project level, project type level and cost center level is constructed to support the multi-dimensional benefit analysis and decision-making of the company's single project, project category and cost center, and assist the company to improve quality and efficiency.