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研发支出中作业动因合并模型的构建——以高端装备制造业为例
引用本文:赵息,王若鸣.研发支出中作业动因合并模型的构建——以高端装备制造业为例[J].河北工业科技,2013,30(1):25-30.
作者姓名:赵息  王若鸣
作者单位:天津大学管理与经济学部
基金项目:天津市科委基金资助项目(11zlzlzt02500)
摘    要:随着中国经济增长方式的转变和建立创新型国家目标的确立,企业的研发支出存在着上升的趋势。但是在会计实务中,企业获取的研发成本信息有限,不能有效地对研发支出进行管理,对研发决策的支持力度不足。将战略成本管理理论和作业成本动因合并方法应用于高端装备制造业研发支出的管理中,能够加强企业研发管理,提高研发决策能力,为顺利实现产品价值提供有力支持。

关 键 词:研发支出  作业成本法  作业动因合并  高端装备制造业

Construction of activity-driver optimization model in R&D expenditure in advanced manufacturing industry
ZHAO Xi,WANG Ruoming.Construction of activity-driver optimization model in R&D expenditure in advanced manufacturing industry[J].Hebei Journal of Industrial Science & Technology,2013,30(1):25-30.
Authors:ZHAO Xi  WANG Ruoming
Institution:(School of Management,Tianjin University,Tianjin 300072,China)
Abstract:With the transition of economic development mode and the determination of becoming an initiative country set,R&D expenditure has been rising sharply in Chinese companies.While in accounting practices,more and more companies are experiencing difficulties in managing their R&D costs,but do little about R&D decision making.By using the strategic cost management theory,this paper discussed the application of the basic ABC theory and activity-driver optimization in the case of R&D expenditure in advanced manufacturing industry.The main purpose is to provide more available and effective information in R&D activities and to aid companies in R&D decision makings.
Keywords:R&D expenditure  ABC  activity-driver optimization  advanced manufacturing industry
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