Theory Construction And Application Research Of Cost Management System Facing To Enterprises Technical Innovation

Enterprises have gradually increased investment of technological innovation in the derection of the macroscopical strategy of founderation of an innovation country. But the contradiction of high innovation cost and low output is becoming prominent. In this paper, we took the issue of cost management in enterprises technical innovation activity as the research object, and constructed a cost management theory system facing to the enterprises technical innovation. It will be of great significance to the enterprises grasping the cost rule features, management of technical innovation cost systematically and increasing innovation efficiency.Firstly, we analyzed the basic theory which supporting the full text and the concept of technical innovation cost (TIC) was defined theoretically. Furthermore, we analyzed the project constitutes of TIC on the basis of technical innovation cycle. After that, the connotation, goal and main task of technical innovation cost were defined on the basis of cost management theory. Furthermore, the coupling relationship between technical innovation and cost management theory, the guiding functions of system theory and cybernetics to this paper were analyzed, and the feasibility of applying the system dynamics to the construction of technical innovation cost management system was discussed.This paper constructed a theory about technical innovation cost management system (TICMS) in enterprises, and analyzed the system goal, elements and system properties of TICMS from the angle of system theory. On the basis of analyzing the internal and external factors affected TICMS, we took a simulation study on TICMS by system dynamics method. This simulation study included variable design, feed back structure and causal relationship simulation of technical innovation cost management system. We further completed system flow graph modeling and tested the sensitivity of the main variables in the system. According to the organization theory, we proposed self-organization characteristics of TICMS from the angle of system evolution and demonstrated the self-organization evolution process. And then conducted a frame design on the cost budget, cost accounting analysis, cost supervision , risk early warning and cost decision of TICMS main functions.In this paper, according to the TIC information reflected problem, we redefined the accounting object of technical innovation cost after analyzing and comparing the current treatment research cost accounting pattern, and proposed the combined work cost method, further decided the cost collection directions according to the close degree between TIC and accounting object. We proposed to set new accounting subjects and take the way of retroactively adjusts which reflected the occurrence and including process of TIC. After that, we studied on the different stakeholders'demands to the TIC information according to the basic principles of information theory and information ecology, and put forward the information quality standards of TIC, constructed a TIC information ecology system model based on Vickery pattern. Furthermore, we clarified the theory concepts of information quality, receiver and information channel of TIC, and analyzed the relationship between the information flow and information resource, information channel and receiver. And finally, we analyzed the information transmission noise cause and constructed ecological environment model causing TIC information noises.This paper took a study on the dynamic decision-making assessment and cost risk monitoring problem of technical innovation cost. Based on the current analysis about technology innovation cost index, we found that the existing evaluation index was limited, so we reconstructed a new evaluation system which contained the cost structure, cost effectiveness and efficiency, cost risk content. We introduced a timing multi-index dynamic evaluation method during the evaluation process because of the dynamic characteristics of innovation cost in innovation cycle. After that, the technical innovation cost risk concept and characteristics were defined. For the cost risk monitoring of technology innovation project, we designed a TIC risk audits monitoring framework from 7 aspects of COSO ,and conducted surveillance audit according to every element in ERM model, proposed a corresponding preventive strategy to decision-making stage, development phase, market phase, new product maintenance upgrade stage of technical innovation and TIC financial risk. Finally, the theory of technical innovation cost management was applied to an innovation project in a high-tech enterprise and the TIC information transmission and information quality problems in this enterprise were analyzed. We simulated the cost evolution process of the innovation project in this enterprise, took a sensitivity test on the major factors, and analyzed the problems of item stage decision and cost risk monitoring. Through the case study, we demonstrated that the TICMS basic theory constructed in this paper was feasable objectively.