Study Of The Activity Based Project Budget Management Of G Tire R&D Center

In this paper, the budget management based on the activity of the R&D project was designed. The theoretical foundation of the study was the Activity based budgeting theory and R&D project budget theory. Combining with the contents and characteristics of the project budget management in G Tire R&D Center, various research methods such as literature research, case study and comparative research method were employed. The goal of the research was to open up new thought and method for the management of the enterprise in improving the efficiency of tire product development project budget management, allocating of research resources more effectively and reasonably. At the same time, it provided reference for R&D project budget management practice in same industry and also made some preliminary attempts to solve the difficulties of high uncertainty of R&D project budget and non standard etc.This paper mainly studies the following four aspects:Carried out a detailed research and analysis of the correspondence between the activity-based budgeting theory and research activities. On the basis of full analysis of the current R&D budget management, discussed the applicability and feasibility on building up budget management system based on the activity of R&D project.From the viewpoint of solving practical problems, on the foundation of activity based budgeting theory, specific and operable design scheme of the R&D project budget management based on activities for G Tire R&D Center was put forward. A matrix organization structure of G Tire R&D Center was designed and a contractual mode of project budget management was put up.It designed and elaborated how to choose and divide project activities and activities centers and how to organize the project budget based on activity.The project budget execution and process control method and the project budget evaluation method were designed to build the application system completely.