| 企业研究与试验成本的规划与控制 |
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| 引用本文： | 刘福敏,张素蓉.企业研究与试验成本的规划与控制[J].华北航天工业学院学报,2011(3):18-20. |
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| 作者姓名： | 刘福敏 张素蓉 |
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| 作者单位： | [1]秦皇岛耀华玻璃钢股份公司,河北秦皇岛066004 [2]北华航天工业学院会计系,河北廊坊065000 |
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| 摘 要： | 企业的技术创新成为企业竞争的一项内容,企业要进行自主创新,必然要进行项目研究与试验,发生一系列的研究与试验成本。但目前我国企业的研究与试验成本控制方面存在一系列的问题。文章从研究与试验成本的时间规划、研究与试验成本项目规划、研究与试验成本的控制手段规划进行展开论述,并提出在规划控制中要注意克服一系列问题。
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| 关 键 词： | 研究与试验 成本 规划 控制 |
The Planning and Controlling of R＆D Cost of Enterprises |
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| LIU Fu-min,ZHANG Su-rong.The Planning and Controlling of R＆D Cost of Enterprises[J].Journal of North China Institute of Astronautic Engineering,2011(3):18-20. |
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| Authors: | LIU Fu-min ZHANG Su-rong |
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| Institution: | 1.Market Department,Yaohua Glass Fiber Reinforced Plastics Stock Company,Qinhuangdao 066004,China;2.Finance Accounting Department,North China Institute of Aerospace Engineering,Langfang 065000,China) |
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| Abstract: | Enterprise technology innovation has become an element of competition. To make independent innovation,enterprises must input cost for project research and testing.But many problems occurred in domestic company cost control about RD.This paper suggests that enterprises should overcome this problem after discussing time planning,project planning,controlling method planning of RD. |
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| Keywords: | research ＆ development cost planning controlling |
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