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论文编号：	9718
作者编号：	2120152937
上传时间：	2017/12/9 12:05:48
中文题目：	HS通信技术公司研发费用预算管理研究
英文题目：	Research on R&D Budget Management of HS Communication Technology Company
指导老师：	李莉
中文关键字：	研发费用；研发费用预算管理；通信技术公司
英文关键字：	R&D Expense; R&D Budget; Communication Technology Company
中文摘要：	HS公司是全球领先的新IT解决方案领导者，2003年销售额为8亿元人民币，2010年首次实现国内企业级数据通信市场占有率第一，营业利润从几千万增长到了20多个亿。HS公司2015年的营业收入达到了200多亿元。随着通信技术的发展，作为高新技术企业，HS公司所处领域的竞争也是越来越激烈，产品的开发研究到生产投入需要一个很长的过程，因此研发项目需要有长远的眼光，这样投入市场的产品才能顺应市场的潮流，不轻易被其他产品所取代。研发产品是否可以符合市场需求不仅与研发水平有关，更与企业的管理能力密不可分。企业管理中的预算管理在企业管理的整个过程中都起到重要的作用，也是每一个公司在管理过程中采取的必要手段。本文以HS公司运营状况为例，通过对其研发费用预算管理相关资料的收集整理，同时借以引入相关理论对其进行研究及分析，对企业的历史资料进行了仔细查阅，通过对HS公司研发费用预算管理的效果评价看到HS公司虽然在研发费用管理方面取得了一些成绩，但也存在着较多的问题函待解决，主要表现在三个方面:一、预算组织结构的不合理；二、预算编制及执行的问题；三、预算考核及奖惩的问题。本文针对相关问题提出了一系列解决办法，为改进措施效果得以持续，并辅以相关保障措施，以此来从根本上提升HS公司研发费用预算管理水平。论文由五部分组成：第一章详细介绍了本文的研究背景、目的、国内外文献综述、研究内容和方法等。第二章介绍了研发费用预算管理的相关理论和相关概念。第三章对HS公司研发费用预算管理的现状进行分析，找到目前研发费用预算管理的问题及成因。第四章优化HS公司研发费用预算管理体系。第五章为进一步巩固基于研发费用预算管理优化方案提出了相应保障措施。
英文摘要：	HS Communication Technology Company is one of the global leaders of new IT solutions. In 2003, the annual sale is 800 million yuan. In 2010, HS Communication Technology Company occupied the biggest domestic market share for the first time. The profit rose from millions to over two billion yuan. The company's operating income in 2015 reached more than 20 billion yuan. With the development of communication technology, the competition of high-tech field is also more and more fierce. The development from the product research to production sales needs a long process, so the research and development projects need to have a long-term view to keep the products leading the trend of the market and cannot be replaced by the other products easily. Whether the product can meet the market demand is not only related to R&D level, but also closely related to the management ability of the enterprise. The budget management in enterprise management plays an important role in the whole process of enterprise management, and is also the necessary means for every company to take the management process. We put HS Communication Technology Company as the example. By collecting the financial data and information about budget management and also the relevant theories, such as: strategic management theory, control theory, activity-based budget law carries on the research and analysis, we analysis the historical data of the enterprise. Through the evaluation of the effects of HS company financial budget management, we can see HS companies has made some achievements in financial management field, but there are also many problems to be solved, mainly displays in three aspects: 1. budget organization structure is not reasonable; 2. problems of budgeting and implementation; 3. the question of budget assessment and reward and punishment. This paper puts forward a series of related problem solutions to improve measures effect continually, and supplemented by relevant safeguard measures, in order to fundamentally enhance the level of HS company financial budget management. The paper is composed of five parts: Chapter One introduces the research background, purpose, domestic and foreign literature review, research contents and methods. Chapter Two introduces the relevant theories and related concepts of R&D budget management, and defines the concept of R&D budget management in the paper. Chapter Three analyzes the current situation of the R&D budget management of HS Communication Technology Company, and finds the problems and causes of current R&D budget management. Chapter four optimizes HS Company’s R&D budget management system. Chapter Five is to further consolidate the effect based on R&D budget management measures, putting forward the corresponding safeguard measures.
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