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论文编号：	9264
作者编号：	2120142551
上传时间：	2017/6/15 11:12:23
中文题目：	M公司通信产品的研发支出管理改进措施研究
英文题目：	Research on the Improvement Measures of the Communication Products R&D Expenditure Management of M Company
指导老师：	边泓
中文关键字：	研究开发;支出;预算;评估
英文关键字：	R&D, expenditure, budget, evaluation
中文摘要：	在“万众创新，大众创业”的号召下，越来越多的企业认识到研究与开发活动对品提高产品市场竞争力、加快投放市场速度、增强企业市场地位的重要作用。而研究开发活动因具有高技术、高风险、高潜在收益等特点，对其开支的管理提出了很高的要求。 在“互联网+”时代，层出不穷的通信产品步入公众视野。与传统产品设计过程中具有明确的规格和蓝图不同的是，通信产品更多的是具有创造性、未标准化的制造、服务等工作。技术更迭快速、市场竞争激烈，使得研发过程的管理工作显得尤为重要。而另一方面，国有资产保值增值是国有企业的第一要务，如何使研发活动跨越生产、销售等环节，与效益进行挂钩，是研发支出管理的难题。 M公司以基础通信设施和基础通信产品为依托，实现通用信息化的核心能力，在多个行业中建立行业解决方案，以提供集团客户高质量高效率的通信服务，也为大众消费者提供具有优秀用户体验的产品。M公司在通信产品的研发支出的管理方面积累了一定经验，但通过深入研究M通信公司研发支出的管理和结果，发现仍存在一些问题应得到改善。主要体现在研发预算调整多从而影响使用效率、新研发产品收入和效益不及预期。本文通过通过文献资料收集、单案例研究、分类归纳的方法逐条分析M公司目前存在的问题产生的根源，参考相关理论文献和管理实践经验，逐一从研发支出管理角度提出改进方案。 问题一：研发预算调整多。分析其原因，首先是因为研发预算编制与公司战略匹配度不高。研发项目多数采用由下而上的研发项目申报，以年度为周期编制进行预算编制，对于跨年的研发支出无法做出合适的布局，缺少在立项前，对产品的布局和资源配置进行统筹的规划。其次，是预算准确性、及时性不足。研发支出的预算编制过程缺乏科学合理的流程和依据，未建立独立于其他预算的研发预算编制方法与流程。最后，是因为研发支出的预算缺乏合理的调剂机制。由于研发所面临的不确定性大，研发过程中操作复杂性高，而且很难准确预计未来市场变化、客户需求改变等，所以对于年初制定的预算很有可能需要在执行过程中进行调整。但调整的次数过于频繁，准允调整的标准不明晰，会严重打击预算执行的严肃性。另一方面，对于确应调整的项目，目前由于需要经过层层上报审批，研发部门又不能根据外界环境的变化而进行动态、及时的调整。 问题二：新研发产品收入不及预期。分析其原因，首先是内部使用产品/平台的收入不显性。由于通信产品的无形性和广泛的复用性，内部的一些标准化产品或重大业务及管理平台，可能会为支撑其他平台进行支撑。但由于对内支撑的收入成本不显性，存在大量的资源过度申请、优质资源闲置的浪费现象。其次，是因为研发立项评审阶段重技术指标轻财务指标。目前财务对研发管理主要集中在立项决策和预算把控上，而且在立项决策中，以技术考核为主，经济考核为辅。再次，因为中止决策缺失或不完善。R&D项目的中止决策和成功的立项选择一样重要，但在实际的项目评估中并没有受到应有的重视，知道适时恰当地中止一个失败项目以避免带来更大的浪费，与完成一个成功项目给企业带来收益具有同样的效果。产品投入研发后，中止研发、试商用、商用各环节，财务评估未能对中止和后评估给出完整评价意见，且各项目的使用内容和标准不统一，缺少体系化的评价指标和方法。这就导致对产品的中止研发和退市的决定，主要由研发部门和市场部门决定，财务方面不能向管理层提供有效的建议。最后，是因为后评估指标不完善。M公司应当在通信产品推出一个版本后，对其立项阶段承诺的直接效益和简介效益进行印证性评估，总结研发投资计划管理工作中的经验，发现问题并持续改进，从而不断提升投资计划管理水平。 改进措施1：通过强关联研发预算、战略、产品路标之间的关系，使研发预算能够紧贴公司的战略和产品进化路线。 改进措施2：优化研发预算编制过程。根据M公司研发预算编制的现状，将5种编制方法在研发支出预算的不同区域上交叉使用。基于年度预算、季度授予对本单元进行费用管理，确保研发费用合理、高效使用，达成管控要求。 改进措施3：改进研发项目预算调剂机制。根据研发人员的特点和M通信公司的情况，M公司由刚性的研发预算改为反应迅速、分权管理的预算方式，最终确定建议采取分灶经营，双向锁定的预算管理模式。 改进措施4：建立内部平台/产品虚拟结算机制。M公司部分平台/产品效益不高，是因为承担了对其他产品的支撑作用。为使权责利达到统一，公司应采用虚拟结算的内部结算方式。 改进措施5：完善立项阶段财务评价指标。将研发活动与远期效益相结合，使研发活动的效益性得到提高，避免出现“项目成功，效益失败”的情形。财务决策的工具方法，建议采用净现值法和期权定价法。 改进措施6：建立基于财务视角的研发项目中止/终止决策机制。参照立项决策进行模型设计，但由之前提到的中止决策的特性，可考虑对立项决策模型进行修订，或者多种模型同时采用。 改进措施7：完善研发项目后评估指标。研发完成情况应力求满足从多个维度评价，比如经济维度、客户维度、流程维度、学习维度。各维度下可以下设子维度，从各方面刻画研发项目完成情况。 最后，提出了本文改进措施的应用效果、研究存在的不足及下一步展望。
英文摘要：	Under the encouragement of " public entrepreneurship, innovation,", more and more companies realize that research and experimental development play an important role in accelerating and improving market competitiveness, launching the new products in the market quickly and enhancing their market position. The research and development activities make high demands to the management with its characteristics of high-tech, high-risk, high potential return etc. In the “Internet plus” age, new communications products come into the public attention thick and fast. Unlike the traditional product design process with clear specifications and blueprints, communication products are with the features of more creative, no standard manufacturing and service etc., the management of the development process is becoming more important with the rapid development of technology and fierce market competition as well. M company to the communication infrastructure and basic communication products based on the core competence of general information, the establishment of industry solutions in various industries, in order to provide communication service customers with high quality and high efficiency, but also provide excellent user experience for consumer products. M has accumulated some experience in the management of R&D expenditure for communication products, but through in-depth study of the management and results of R&D expenditure of M communications company, it is found that there are still some problems that should be improved. Mainly reflected in the R&D budget adjustment, thereby affecting the efficiency of use, new research and development products revenue and benefits less than expected. This paper through the literature data collection method, source of single case studies, classified by analyzing the existing problems of M company produces, refer to the relevant theoretical literature and management experience, put forward the improvement scheme of the R&D expenditure management perspective. Problem 1: R&D budget adjustment. Analysis of the reasons, first of all, because R&D budget and company strategy is not matched. Most of the R&D projects from the bottom to the top R&D projects, with the annual cycle of budgeting, for new year's spending on research and development to make the appropriate layout, lack in the project, the overall layout of the product planning and resource allocation. Secondly, the budget accuracy and timeliness are inadequate. The budget preparation process of R&D expenditure lacks scientific and reasonable process and basis, and has not established the R&D budget preparation method and process independently of other budget. Finally, it is because the budget for R&D expenditure lacks reasonable adjustment mechanism. As the development faces great uncertainty, the development process of the operation complexity is high and it is difficult to accurately predict future changes in the market, customer needs change, so for the beginning of the development of the budget is likely to be adjusted during execution. However, the number of adjustments is too frequent, the standard of quasi adjustment is not clear, it will seriously crack down on the seriousness of budget implementation. On the other hand, for projects that need to be adjusted, at present, due to the need to be reported and approved at various levels, the R&D department can not adjust itself dynamically and timely according to changes in the external environment. Problem two: new research and development products less than expected revenue. Analysis of the reasons, first of all, the internal use of product / platform income is not explicit. Because of the invisibility and wide reusability of communications products, some of the standardized products or major business and management platforms within the framework may support other platforms. However, due to the cost of the income of the internal support is not explicit, there are a lot of resources over application, waste of idle quality resources. Secondly, because the research and development project evaluation stage, heavy technical indicators, light financial indicators. At present, the financial management of R&D is mainly concentrated in the decision-making and budget control, and in the decision-making process, the main technical assessment, economic assessment as a supplement. Once again, because the decision to stop missing or imperfect. The R&D project termination decision and the success of the project selection is as important, but has not received due attention in the actual project evaluation, know timely and appropriately to terminate a failed project to avoid greater waste, and the completion of a successful project bring benefits to the enterprise has the same effect. R&D investment products, R&D, to suspend the trial commercial and commercial links, financial evaluation failed to complete evaluation and evaluation are given after the suspension, and the use of the content and standards of each project are not unified, lack of evaluation index and method system of. This leads to the decision of discontinuation, R&D and delisting of the product, which is mainly decided by R&D department and marketing department, and can not provide effective suggestions to the management in the financial aspect. Finally, the post evaluation indicators are imperfect. The M company should launch a version of the communication products, verifies the evaluation of direct benefit and benefit on the introduction of project phase commitment, summarize the management experience in R&D investment plan, find problems and continuous improvement, so as to continuously improve the management level of investment plan. Improvement measures 1: through strong association between R&D budget, strategy, product roadmap between the relationship, so that R&D budget can be close to the company's strategy and product evolution path. Improvement measures 2: optimizing R&D budget preparation process. According to the present situation of R&D budget of M company, the 5 methods are used in different regions of R&D expenditure budget. Manage the cost of this unit on an annual basis and quarterly basis to ensure reasonable and efficient R&D expenses and achieve control requirements. Improvement measures 3: improve the budget adjustment mechanism of R&D projects. According to the characteristics of R&D personnel and M communications company, M company from the rigid research budget to rapid response, decentralized management of the budget, and ultimately determine the recommended focal points of operation, the bidirectional locking mode of budget management. Improvement measures 4: establish an internal platform / product virtual settlement mechanism. Part of the platform / product benefit of M is not high because it takes on the supporting role of other products. In order to achieve the unity of power and responsibility, the company should adopt the internal settlement method of virtual settlement. Improvement measures 5: improve the financial evaluation index at the stage of project establishment. By combining R&D activities with long-term benefits, the efficiency of R&D activities will be improved, avoiding the situation of "project success and benefit failure". The tools and methods of financial decision making, the net present value method and the option pricing method are recommended. Improvement measures 6: establish a decision-making mechanism for R&D project termination / termination based on financial perspective. The model is designed by referring to the decision making of the project, but the decision model of the project can be revised or multiple models adopted at the same time. Improvement measures 7: improve the post evaluation indicators of R&D projects. The R&D situation should strive to be evaluated from a variety of dimensions, such as economic dimensions, customer dimensions, process dimensions, and learning dimensions. Each dimension can be divided into sub dimensions, depicting the completion of R&D projects from various aspects. Finally, it puts forward the application effect of the improvement measures, the shortcomings of the research and the future prospects.
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