| 企业研发预算模式的改革出路——基于ABB的探讨 |
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| 引用本文： | 梁莱歆.企业研发预算模式的改革出路——基于ABB的探讨[J].上海立信会计学院学报,2009,23(1). |
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| 作者姓名： | 梁莱歆 |
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| 作者单位： | 中南大学商学院,湖南长沙,410083 |
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| 摘 要： | 本文在分析企业研发活动特点的基础上,借鉴作业基础预算原理,提出了基于ABB的企业研发预算模式,并建立了研发预算管理的概念模型,该模式的优点是在既定资源条件下,通过对研发活动过程的分解,将研发过程中资源的消耗与作业活动对应,从而提高研发预算管理效果。
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| 关 键 词： | 作业 作业基础预算 研发预算模式 |
The Reform Way of Budget Model in Enterprises' Research and Development——Discussions on ABB |
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| LIANG Lai-xin.The Reform Way of Budget Model in Enterprises'' Research and Development——Discussions on ABB[J].Journal of Shanghai Lixin University of Commerce,2009,23(1). |
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| Authors: | LIANG Lai-xin |
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| Institution: | Business school of Central South University;Hunan Changsha 410083;China |
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| Abstract: | Based on the analysis of characteristic of the budget management of R&D and on the reference of activity-based budget principle,this paper sets up an ABB model in enterprises' budget R&D,and a concept model of budget management of R&D.This model decomposes the process of R&D in the condition of certain resource.The characteristic of this model is to match the resource consumption in R&D with the activities in order to improve the efficiency of R&D. |
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| Keywords: | activities activity-based budget budget management of research and development |
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