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MBA论文_P企业研发费用核算管理体系设计及应用研究

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文本描述
- I -
摘要
当今是知识经济时代,我国把建设创新型国家作为国家发展的重要战略。国家为了
鼓励企业技术创新,对企业的研发费用出台了一系列的财税优惠政策。企业对研发费用
的会计核算和正确归集是享受各项财税优惠政策的前提;另一方面,企业准确的核算研
发费用对企业的投资决策,绩效评价乃至生存发展都影响巨大。但对研发费用的核算很
多企业还没有引起重视,或者对研发费用的核算单纯为了应付高新技术企业的申报或者
加计扣除政策而编制,对研发费用的核算归集很随意。因此,本文对P企业的研发费用
会计核算管理进行研究,以期改变企业的研发费用核算现状,提升企业技术研发能力
本文以P企业为研究对象,采用比较分析和案例分析相结合的方法,对P企业的研
发费用核算管理进行分析。首先,对P企业进行调研,了解了P企业的成立背景,生产
经营模式,新产品开发的特殊性,研发费用核算现状;其次,针对P企业的研发费用核
算现状进行分析,发现P企业的研发费用核算管理体系不够健全,研发费用全部费用化
的处理方式与研发费用的支出实际不匹配,对研发费用的分项目归集核算混乱,对研发
费用后继分摊不合理,需要对研发费用的核算管理进行完善和改进;再次,针对研发费
用核算管理的现状,采用部分资本化的处理方式对研发费用进行核算,根据P企业产品
开发复杂多样的特点,将研发活动分为两种类型区别对待,对批量销售自产品的研发费
用应用部分资本化的处理方式,除此以外的研发费用采用全部费用化的处理方式,构建
基于作业成本法的研发费用核算管理体系,对研发费用进行归集,建立以产品开发流程
为基础的作业中心,按照受益原则在各个项目间分摊研发费用,最后,对改进的研发费
用核算管理体系在P企业的应用进行了对比分析,阐述其积极成效和消极影响,同时构
建了基于作业成本法的研发费用核算管理体系实施的保证措施,确保一整套流程可以满
足企业的所有业务需求并具备可实施性
本文通过对P企业经营特点的深入调查和分析,提出了一系列对研发费用进行核算
管理的改进措施,使研发费用的归集能够满足企业研发费用财务管理的各种要求,实现
了研发费用的精细化管理,提升了企业的技术创新能力,为P企业的长期战略发展奠定
技术基础
关键词:研发费用;会计核算;作业成本法;资本化
- II -
Study on the R&D Expense Accounting Management of P Enterprise
Abstract
In the current era of knowledge economy, China takes the construction of an innovative
state as an important strategy for national development. In order to encourage technological
innovation in enterprises, the state has introduced a series of preferential fiscal and tax
policies for the R&D expenses of enterprises. The enterprise's accounting for R&D expenses
and the correct collection are the prerequisites for enjoying various fiscal and tax preferential
policies; On the other hand, the enterprise's accurate accounting of R&D costs has a huge
impact on the enterprise's investment decisions, performance evaluation and even survival and
development. However, many companies have not paid attention to the accounting of R&D
costs, or the accounting of R&D costs is simply compiled to cope with the declaration or
deduction policy of high-tech enterprises. The accounting of R&D costs is very arbitrary.
Therefore, this paper studies the management of R&D expense accounting in P enterprises, in
order to change the status quo of R&D expense accounting and enhance the ability of
technology R&D in P enterprises.
Taking P enterprise as the research object, this paper analyzes the management of R&D
cost accounting of P enterprise by combining comparative analysis with case analysis. Firstly,
it investigates P enterprise, and understands P enterprise's background, production and
business model, the particularity of new product development, and the status quo of R&D
expense accounting. Secondly, based on the analysis of the current status of R&D cost
accounting in P enterprises, it is found that the R&D cost accounting management system of P
enterprises is not sound enough, and the treatment of the total cost of R&D costs does not
match the actual expenditure of R&D costs. The classification of R&D costs is confusing, and
the subsequent allocation of R&D costs is unreasonable. It is necessary to perfect and
improve the accounting management of R&D. Third, according to the current situation of
R&D cost accounting management, R&D costs are accounted for by partial capitalization, and
R&D activities are divided into two types of discrimination according to the complex and
diverse characteristics of P enterprise product development. Application of partial
capitalization treatment to R&D costs of bulk sales products; In addition, R&D costs are
treated in a fully costed manner; We will establish a management system for the accounting
of R&D costs based on the activity-based costing method, collect R&D costs, establish a
business center based on the product development process, and share R&D costs among
various projects according to the principle of benefits. Finally, This paper compares and
- III -
analyzes the application of the improved R&D cost accounting management system in P
enterprises, expounds its positive results and negative effects, and establishes the guarantee
measures for the implementation of the R&D cost accounting management system based on
the activity-based costing method. Ensure that a complete set of processes meets all business
requirements of the enterprise and is implementable.
Through the in-depth investigation and analysis of the business characteristics of P
enterprises, this paper puts forward a series of measures to improve the accounting and
management of R&D costs, so that the collection of R&D costs can meet the various
requirements of the financial management of R&D costs of enterprises. It realizes the fine
management of R&D cost, improves the technological innovation ability of the enterprise,
and lays the technical foundation for the long-term strategic development of P enterprise.
Key Words:R&D expenses; Accounting; costing(ABC); Capitalization
- IV -
目录
摘要 ..... I
Abstract ..... II
1绪论 ...... 1
1.1研究背景及意义 ........... 1
1.1.1研究背景1
1.2.1研究目的和意义1
1.2国内外研究现状 ........... 2
1.2.1国外研究现状 .... 2
1.2.2国内研究现状 .... 3
1.2.3文献述评5
1.3研究内容与方法 ........... 5
1.3.1研究内容5
1.3.2研究方法7
2P企业研发费用核算管理现状分析 ... 8
2.1P企业概况 ........ 8
2.1.1P企业简介 ......... 8
2.1.2P企业产品研发方式 ... 11
2.1.3P企业的研发成果分类 ........... 13
2.2P企业研发费用核算管理现状 .......... 14
2.2.1研发费用核算管理流程 .......... 14
2.2.2研发费用会计科目的设置 ...... 15
2.2.3研发费用的分项目归集 .......... 16
2.2.4研发费用的分摊 .......... 17
2.3P企业研发费用核算管理存在的问题 .......... 17
2.3.1研发费用全部费用化的处理方式有欠合理 .. 17
2.3.2研发费用的分项目归集方法尚需改善 .......... 18
2.3.3研发费用的分摊方式不合理 .. 18
3基于作业成本法的P企业研发费用核算管理体系设计 .... 20
3.1改进研发费用核算管理体系的可行性 ......... 20
3.1.1P企业具备完善的管理职能体系 ....... 20
3.1.2研发费用直接支出的成本计算相对准确 ...... 20。。。。。。