Construction And Application Of Enterprise R & D Performance Evaluation System On Responsibility Accounting

After the economic crisis, economy has shown its new features and demands, global competition is growing in intensity, both of this made technological innovation became even more to be core competitiveness to maintain business management advantages. Based on the prevalence of decentralized management system of enterprises and the special nature of R & D, this article construct responsibility centers of R & D departments with the idea of Responsibility Accounting, found the KPI from a cost point of view. Besides, it assessed team members'performance on the basis of team's. Eventually formed three levels of Performance Evaluation Systems ,which consist of the R & D department, R & D team and R & D individual .The thesis is divided into six parts: The first chapter, introduction, mainly presents background, significance, research status, research content, technical line and key issues to be resolved; The second chapter, basic theory, mainly presents there theories----Performance, R & D team and responsibility accounting; The third chapter, analyzes the differences of R & D work and other works, and the Attention of Performance Assessment ; The fourth chapter, Constructs the Performance systems of R & D department, R & D team and R & D individual; The fifth chapter,case studies and applications, on the basis of R & D department of A company,analysis Performance Status, Construct Performance Evaluation System, and calculate the weight; The sixth chapter,conclusion and outlook, analysis merits and limitations of the paper, and give a perspective on post-study.