In the context of strategic transformation in the geological exploration industry,project cost accounting for scientific institutions has become particularly important.Through the exploration of project cost accounting in scientific institutions,this paper focuses on the optimization and utilization measures of resources in various aspects such as technology input cost,human resource cost,data analysis cost,quality control cost,and operation and maintenance cost,providing decision support and implementation basis for the strategic transformation of the geological exploration industry.Future research can further deepen from the integration of risk management and cost accounting,optimization of operation and maintenance costs,sustainable development cost accounting,synergistic relationship between technology investment and innovation,as well as benefit analysis and decision support,in order to provide practical guidance and intellectual support for the strategic transformation of the geological exploration industry.
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