Based On The Cost Of R & D Project Life Cycle Management Model Study

R&D resource is one kind of scarce technical resources. If the high-tech enterprises neglect the management of R&D cost, it is not only creates the resources waste more seriously which make the R&D efficiency lower, but also affects the overall goal's realization of the high-tech enterprise. But currently domestic enterprise only pays little attention to the R&D cost management, and especially lacks research to R&D cost management from the angle of R&D life cycle. Therefore, how to research the cost management style based on life cycle will have vital significance to enhance the R&D efficiency and the realization resources optimization disposition.R&D gradual characteristic has the important influence to the way of cost management; the different stage has the different request regarding the cost management. This article first has carried on the analysis according to the questionnaire survey to our country high-tech enterprise's R&D cost management at present situation, and pointed out the blind spot in the current R&D cost management, that the cost management consciousness is not strong and combine scarcely with life cycle of the project. Then elaborated our country high-tech enterprise R&D life cycle various stages cost demand and the risk characteristic, in this foundation, the author act according to R&D life cycle various stages call for fund and the risk characteristic, have established The cost management pattern based on R&D life cycle', which divided R&D cost management into Strategic cost management stage,Risk cost management stage,Quality cost management stage and Goal cost management stage .They separately combine with initiated stage, advance developing stage, design developing stage and industry tests stage . And then established the cost management which matches with various stages, unceasingly optimizes the resources disposition, enhances R&D efficiency. Simultaneously the paper also propose the ensuring system of R&D cost management from setting up the cost management consciousness and establishing the reasonable achievements inspect and so on .The paper's research has the important practical significance to advances our country's high-Tec enterprise R&D development.