联系我们

论文查询结果	返回搜索

论文编号：	759
作者编号：	2120062060
上传时间：	2008/6/23 23:41:47
中文题目：	基于作业成本法的研发项目成本控
英文题目：	Study on R&D Protect''s Cost C
指导老师：	于仲鸣
中文关键字：	研发项目 多项目 成本控制
英文关键字：	Research and Development Proje
中文摘要：	技术的变化速度加快，全球化市场竞争更加激烈，个性化消费导致产品生命周期大大缩短，使得企业为了争得市场份额、拓展生存空间、求得长远发展，必须不断地开发新产品、改进产品质量、降低生产成本、缩短上市时间。而这些都依赖于企业研究与开发（研发，Research and Development，R&D）能力，连续、高效、敏捷的研发核心能力成为企业的生命线，开展研发项目成为企业技术管理的核心和重点。企业开展R&D项目的目的虽然是技术进步，但成功的标准仍然是经济效益，这就促使企业不得不考虑R&D项目的成本控制问题。加强企业 R&D成本控制工作，可以节省R&D费用，降低新产品研发风险，提高企业的盈利能力以及市场竞争的适应能力。 论文首先提出了要研究的主要问题，介绍了基于作业成本法的研发项目成本控制的研究背景、意义和目的。其次，全面回顾了项目管理理论、成本控制理论和作业成本法等相关理论。接下来，构建了基于作业成本法的研发项目成本控制的总体模型。在此基础上探讨了作业成本法在研发项目成本核算及成本控制中的应用，并结合具体实例，详细阐述了作业成本法在研发项目成本中的核算流程。最后，从研发流程和研发项目成本结构两个角度，分析了研发项目成本控制点，并从制度方面和技术方面探讨了适用的成本控制措施。 本文主要采用定性分析的方法，将作业成本法的思想导入研发项目成本控制中，并辅之以实例分析的方法，为构建基于作业成本法的研发项目成本控制方法提供了理论指导和实施参考，使我国企业能够全面、正确地认识基于作业成本法的研发项目成本管理，并促进其应用。
英文摘要：	The pace of change in technology is accelerated, globalization competition in the market is intensified, and personalized consumption leads to significantly shortening of the product life cycle, all of which make companies have to continue to develop new products, improve product quality, reduce production costs and shorten time to market in order to gain market share, expand their living space and seek long-term development. All of these rely on the research and development capacity of companies. Continuous, efficient and agile R&D core capability becomes the lifeblood of enterprises, and carrying out R&D projects become the core and focus of enterprise technology management. Although the aim of enterprises carrying on R&D projects is technological progress, the success standard is still economic benefits, which enables companies to have to consider R&D projects’ cost controlling issues. Strengthening the R&D cost controlling can save R&D costs, reduce the risk of new product development, and improving the profitability and adaptability to the market competition. Firstly this thesis raises the major issues that need to study, and introduces the research background, meaning and purpose of the R&D projects cost controlling based on the ABC. Secondly, thoroughly reviews the project management theory, cost controlling theory and the theory of ABC. Then construct the general model of R&D project cost controlling based on the ABC. On this basis, discuss the application of ABC to the R&D projects cost accounting and cost controlling in detail, and in conjunction with case, minutely expound the R&D projects cost accounting process of using ABC. Finally, from the aspects of R&D process and its cost structure, analyze the key points of R&D project cost controlling and discuses the appropriate systematic and economic cost-controlling methods. In this thesis, use qualitative analysis methods, ABC will be introduced into the R&D projects cost controlling, and complemented by the analysis of the case, provide a theoretical guidance and implementation reference for the building of the R&D projects cost-controlling methods based on ABC, and enable China's enterprises to comprehensively and correctly understand R&D projects cost management based on the ABC, then promote its application.
查看全文：	预览  下载(下载需要进行登录)