一、课题成本管理工作的必要性 科研课题的研究,即科研生产过程,具有和社会其他物质生产部门同样的属性,科研课题的立题意味着科研生产的开始完工标志着科技产品的形成。科研生产资料价值的转移和工资、其他费用的支付,集中反映在科研产品成本中,在销售或转让科技产品取得收入 I. The Necessity of the Task Cost Management The research of the research project, that is, the research and production process, has the same attributes as other material production departments in the society. The establishment of research projects means that the start of scientific research and production marks the formation of science and technology products. The transfer of the value of scientific research and production materials and the payment of wages and other expenses are concentrated in the cost of scientific research products and the proceeds from the sale or transfer of scientific and technological products