XSWH高新技术企业研发费用控制研究

发布时间：2018-03-19 21:44

本文选题：高新技术企业　切入点：研发费用　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国国民经济的快速创新增长,高新技术产业在其中发挥的作用越来越明显。其直接有效的促进作用使得企业逐渐开始步入到科技竞争、研发竞争以及创新竞争的的浪潮中去。虽然所有行业的竞争都是依靠企业自身能力的公平竞争,但随着科技的创新发展,高新技术企业数量不断增加,带有相同技术的产品不断涌入市场,企业所面临的竞争变得异常激烈,这个时候,在保障产品质量的前提下合理降低研发成本显得尤为重要。所以,研发成本的有效控制是高新技术企业一项不可轻视的工作,它是企业进行自我成本控制,提高利润和核心竞争力的的保障。然而实际在XWSH企业中,大部分员工研发意识浅薄,更别提对研发费用进行控制,再加上对与研发相关的优惠政策不熟悉,造成在研发效益不明显的情况下研发费用直线增加,未能有效控制研发费用的大规模增加和浪费。因此,本文以整个研发流程为线索分析XSWH高新技术企业在整个研发进程中所出现的影响企业研发费用的问题,并依据找出的问题提出相对应的具有实际可操作性的完善对策。本文以XSWH高新技术企业为例,主要采用了规范性研究法、案例分析法、对比分析法和数量统计分析法等研究方法对XSWH企业研发费用的相关数据进行整理和分析,并以此展开本文。论文主要分为五个部分,第一部分是绪论,介绍了论文的的研究背景及意义、国内外目前关于研发费用控制的现状和自己的一些研究思路及创新点。第二部分是高新技术企业研发成本控制相关概念及理论基础,介绍了高新技术企业和研发费用的相关定义以及高新技术企业研发活动区别于一般企业研发活动的独有特点;结合本文论文题目,阐述与之有关的成本费用控制理论。第三部分是XSWH企业研发费用控制现状及问题分析,主要是沿着整体研发进程进行对XSWH企业研发费用现状进行分析,和找出存在的问题;第四部分是基于以上分析相应的提出具有针对性的可操作的建议来进行研发费用的控制。希望企业能够借此认识到有效的研发费用控制所能带来的巨大效益和长远发展前景,使以上对策在实施过程中能够发挥应有的作用,以达到完善项目研发管理、避免研发支出浪费、提升研发产出效益的效果。
[Abstract]:With the rapid innovation and growth of our national economy, the role of high-tech industry is becoming more and more obvious. In the wave of R & D competition and innovation competition. Although the competition in all industries depends on the fair competition of enterprises' own ability, with the development of science and technology, the number of high-tech enterprises is increasing. Products with the same technology continue to pour into the market, and the competition facing enterprises becomes extremely fierce. At this time, it is particularly important to reasonably reduce R & D costs under the premise of ensuring product quality. The effective control of R & D cost is a work that can not be ignored by high-tech enterprises. It is the guarantee for enterprises to control their own costs and improve their profits and core competitiveness. However, in fact, in XWSH enterprises, most of the employees'R & D consciousness is shallow. Not to mention the control of R & D expenditure, coupled with the lack of familiarity with the preferential policies related to R & D, which results in a sharp increase in R & D expenditure without obvious R & D benefits, and fails to effectively control the large-scale increase and waste of R & D expenditure. This paper takes the whole R & D process as a clue to analyze the problems that affect the R & D expenses of XSWH high-tech enterprises in the whole R & D process. Based on the problems identified, the paper puts forward the corresponding countermeasures with practical maneuverability. This paper takes XSWH high-tech enterprises as an example, mainly adopts normative research method and case analysis method. This paper is divided into five parts: the first part is the introduction, and the research methods such as comparative analysis and quantitative statistical analysis are used to collate and analyze the related data of R & D expenses of XSWH enterprises, and the thesis is divided into five parts, the first part is the introduction. This paper introduces the research background and significance of the thesis, the current situation of R & D cost control at home and abroad, and some research ideas and innovation points. The second part is the related concepts and theoretical basis of R & D cost control in high-tech enterprises. This paper introduces the relevant definitions of high-tech enterprises and R & D expenses, and the unique characteristics of R & D activities of high-tech enterprises that are different from those of general enterprises. The third part is the analysis of the current situation and problems of R & D cost control in XSWH enterprises. It mainly analyzes the current situation of R & D expenses of XSWH enterprises along with the whole R & D process and finds out the existing problems. The 4th part is based on the above analysis and puts forward corresponding suggestions to control the R & D expenditure. I hope the enterprise can realize the great benefit and the long-term development prospect of the effective R & D cost control. So that the above countermeasures can play a due role in the implementation process, in order to improve the project development management, avoid the waste of R & D expenditure, and improve the efficiency of R & D output.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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