| 基于价值链的企业研发预算编制方法研究 |
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| 引用本文： | 梁莱歆,李小玲.基于价值链的企业研发预算编制方法研究[J].财务与金融,2008(4):15-19. |
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| 作者姓名： | 梁莱歆 李小玲 |
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| 作者单位： | 中南大学商学院,长沙,410083 |
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| 摘 要： | 预算管理是企业研发管理中的一个重要方面，将价值链的思想引入到企业研发预算管理中，从企业内部价值链的角度，探讨了基于企业价值链的研发预算编制方法。提出了由研发预算编制循环体系、研发预算目标的确定、研发价值链分析和资源分配所构成的研发预算编制模式。
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| 关 键 词： | 价值链 研发 预算编制 |
Study on R&D Budgets Workout Method of Enterprises Based on Value Chain |
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| LIANG Lai-xin,LI Xiao-ling.Study on R&D Budgets Workout Method of Enterprises Based on Value Chain[J].Accounting and Finance,2008(4):15-19. |
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| Authors: | LIANG Lai-xin LI Xiao-ling |
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| Institution: | LIANG Lai-xin, LI Xiao-ling (Central South University, School of Business) |
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| Abstract: | Budget management is an important part of R＆D management, this paper inducted the value chain thought into budget management of enterprises from interior value chain of enterprises, discussed R＆D budget workout method that based on value chain of enterpr/ses. Thin paper also bring forward R＆D budget workout mode, which included circle system of R＆D budget workout, cognizancing R＆D budget goal, analyzing R＆D value chain, distributing resource . |
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| Keywords: | R＆D budget workout method value chain |
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