对F公司研发费用的会计核算方法研究
发布时间：2018-09-01 05:41
【摘要】：本人所服务F公司是一个跨国制造业集团,是一次性卫生用品的设备制造商,主营业务是婴儿纸尿裤生产线。该行业的特点是客制化程度高,上下游联动强,生产周期较长,研发活动频繁且支出数额大。为了保证公司的市场领先地位,应对激烈而残酷的竞争,F公司自身一直将创新作为公司使命,通过创新创造额外的附加价值。公司拥有70多个发明创造,500多个专利,其平均收入的5%用于研究开发,总部20%的员工服务于研发部门,每年推行20个新项目。F公司的研发中心除了依靠自身力量之外,还联合高校和上游厂商、下游客户携手共同推进行业发展。 由于运营的业务复杂,F公司的研发活动也呈现出多样性,给会计核算和管理衡量带来难题。本文从分析公司的研发活动性质入手,将研发活动区分成为几种类型分别对待。对于符合无形资产条件的开发支出,应该单独核算,列入资产分期摊销；基于客户订单的研发行为,应在研发费用中单独体现,列入项目执行成本；基于客户采购意向的研发行为,应在研发费用中单独核算,列入销售可行性研究费用；广泛引入作业成本法,建立产品项目系列,将研发费用按照项目受益情况进行分摊。 在明确了研发费用核算改进方向之后,讨论了如何通过企业的ERP(企业资源管理)系统的架构、分工和流程来支持该核算需求,建立了研发费用核算的流程、确定流程涉及部门的责任归属。在设计的流程之上,如何通过公司现有的成本中心、会计科目、项目号码的会计框架来建立会计核算模型,来实现目标流程。关键环节：通过工单类型的会计科目定义将研发支出结转到不同损益类科目；通过标准工时费用的设定,来实现工时的驱动成本因素作用；通过差异的第一次分摊和闲置工时产生闲置费用的第二次分摊,来包容实际操作中存在的例外状况,确保一整套流程和模型可以满足企业的所有业务需求。
[Abstract]:Our company is a multinational manufacturing group, is a disposable sanitary equipment manufacturers, the main business is baby diapers production line. This industry is characterized by high degree of customization, strong linkage between upstream and downstream, long production cycle, frequent R & D activities and large amount of expenditure. In order to ensure the company's leading position in the market, facing the fierce and cruel competition, the company has always regarded innovation as its mission and created additional value through innovation. The company has more than 500 patents for more than 70 inventions and creations, and 5% of its average income goes to research and development. 20% of the headquarter staff serve the R & D department, and 20% of the R & D centers of the company carry out 20 new projects each year, in addition to relying on their own strength. Also unifies the university and the upstream manufacturer, the downstream customer hand in hand promotes the industry development. Because of the complexity of the operation, the R & D activities of the company also present diversity, which brings difficulties to accounting and management measurement. Based on the analysis of the nature of R & D activities, this paper classifies R D activities into several types of treatment. For the development expenses that meet the conditions of intangible assets, they should be separately accounted for and amortized by stages; the research and development activities based on customer orders should be separately reflected in the R & D expenses and included in the project execution costs. The research and development behavior based on customers' purchasing intention should be separately accounted for in the research and development expenses and included in the sales feasibility study expenses; Activity-based costing is widely introduced to establish the product project series and the R & D expenses should be apportioned according to the benefit of the project. After clarifying the improvement direction of R & D cost accounting, this paper discusses how to support this accounting requirement through the structure, division of labor and process of enterprise ERP (Enterprise Resource Management) system, and establishes the process of R & D cost accounting. Determine the responsibility of the department involved in the process. On the basis of the designed process, how to establish the accounting model through the existing accounting framework of cost center, accounting subject and project number to realize the target flow. The key link is that the R & D expenditure is carried forward to different profit and loss category by the definition of accounting subject of work order type, and the driving cost factor of man-hour is realized by setting standard man-hour cost. Through the first allocation of the difference and the second allocation of the idle cost caused by the idle working hours, the exceptions in the actual operation are included to ensure that a whole set of processes and models can meet all the business needs of the enterprise.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F416.4
本文编号：2216276
[Abstract]:Our company is a multinational manufacturing group, is a disposable sanitary equipment manufacturers, the main business is baby diapers production line. This industry is characterized by high degree of customization, strong linkage between upstream and downstream, long production cycle, frequent R & D activities and large amount of expenditure. In order to ensure the company's leading position in the market, facing the fierce and cruel competition, the company has always regarded innovation as its mission and created additional value through innovation. The company has more than 500 patents for more than 70 inventions and creations, and 5% of its average income goes to research and development. 20% of the headquarter staff serve the R & D department, and 20% of the R & D centers of the company carry out 20 new projects each year, in addition to relying on their own strength. Also unifies the university and the upstream manufacturer, the downstream customer hand in hand promotes the industry development. Because of the complexity of the operation, the R & D activities of the company also present diversity, which brings difficulties to accounting and management measurement. Based on the analysis of the nature of R & D activities, this paper classifies R D activities into several types of treatment. For the development expenses that meet the conditions of intangible assets, they should be separately accounted for and amortized by stages; the research and development activities based on customer orders should be separately reflected in the R & D expenses and included in the project execution costs. The research and development behavior based on customers' purchasing intention should be separately accounted for in the research and development expenses and included in the sales feasibility study expenses; Activity-based costing is widely introduced to establish the product project series and the R & D expenses should be apportioned according to the benefit of the project. After clarifying the improvement direction of R & D cost accounting, this paper discusses how to support this accounting requirement through the structure, division of labor and process of enterprise ERP (Enterprise Resource Management) system, and establishes the process of R & D cost accounting. Determine the responsibility of the department involved in the process. On the basis of the designed process, how to establish the accounting model through the existing accounting framework of cost center, accounting subject and project number to realize the target flow. The key link is that the R & D expenditure is carried forward to different profit and loss category by the definition of accounting subject of work order type, and the driving cost factor of man-hour is realized by setting standard man-hour cost. Through the first allocation of the difference and the second allocation of the idle cost caused by the idle working hours, the exceptions in the actual operation are included to ensure that a whole set of processes and models can meet all the business needs of the enterprise.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F416.4
【参考文献】
相关期刊论文 前1条
1 吕媛;;研究开发支出的会计处理新释[J];对外经贸财会;2006年12期
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