| As for enterprises in modern times, there is no doubt that they need to try to boost profits and maintain competitive force if they need to continue survival and development in intricate market circumstances. It is undoubtedly inadvisable to increase product price in the market with increasingly abundant product categories and therefore enterprises as well as biological enterprises shall figure out an approach to cut down cost of their own products so as to acquire more profits. In all method for cost reduction, it is difficult for cost reduction in production and sales stage and no favorable effects can be achieved. But in beginning stage of product R&D, cost reduction is relatively easier and favorable effects can be acquired. However, there is fierce competition in modern market, enterprises need to research and develop new and unique products which can meet requirements of consumers once they want to keep their products in dominant position in competition. Besides, R&D is the original impetus of enterprises and they are key indicators reflecting enterprises’innovation ability and they are also one kind of data display in enterprises’financial statement. It is also the same in biological enterprises. This situation will drive enterprises to pay much attention to the importance of R&D. The higher the R&D cost is, more serious the waste of incurred cost will be. Therefore, in current situation, the most effective method to maintain long-term development of enterprises is to take measures to reduce the cost in R&D stage. As a result, how to reduce R&D cost of products is the first priority in all problems.How to reduce R&D cost is analyzed in the thesis by combining theoretical research and empirical study. Firstly, the thesis elaborates relevant theories of management of product R&D cost and then analyzes the current situation of management in AK biological product R&D cost so as to find problems of enterprises in construction of organizational structure, R&D as well as budget and design stages, control stage in R&D process and cost control in promoting verification stage of market effects. Corresponding improvement measures will be put forward according to existing problems and based on target cost management so as to ensure effectiveness in management of R&D cost.The Thesis analyzes problems of companies in management of R&D cost from aspects of R&D center in construction of organizational structure, R&D as well as budget and design stages, control stage in R&D process and cost control in promoting verification stage of market effects so as to contain all points involving cost management and control in the whole R&D process and ensure that problems of R&D cost management can be comprehensively displayed. And then targeted improvement measures are taken to reach management and control effects in product research and management cost. The comprehensive analysis of problems in management of product R&D cost has reference function for targeted solutions. |
