Research On The Efficiency Of DEA Model In Manufacturing Research And Development Expenditure

In the rapid economic development in today's society, the traditional manufacturing industry due to the long production cycle, capital investment and lack of corresponding technological innovation and other factors, its leading position in the economy has been replaced by high-tech enterprises and other industries, which lead to their differences in competitiveness the main factor is the company's R & D and innovation ability. For the R & D expenditure accounting treatment will pay more attention to the research and development.R & D expenditure efficiency concern is less, so existing manufacturing research and not a relatively complete theoretical system, so research on R & D expenditure efficiency, using to DEA model for oriented efficiency evaluation method, can overcome the spending on R & D investment and efficiency evaluation of isolated control problems caused by; put into the each stage of the whole process for enterprise R & D expenditure, efficiency evaluation based on DEA model, makes the manufacturing enterprises R & D spending more effectively; this paper summarizes the application of DEA to the specific processes, for the effective implementation of the DEA provides theory basis. This paper will examine the analysis results and the actual project cases combined to manufacturing enterprises R & D investment case analysis based, research and development input and output efficiency evaluation; at the operational level, for the manufacturing enterprise R & D investment provide feasible and detailed guidance, so as to achieve the best efficiency.Firstly, this paper briefly expounds the research background and significance, domestic and international literature review on the research and development expenditure and efficiency evaluation, and defines the concept of the relevant research and development expenditure efficiency. Followed by manufacturing industry research expenditure efficiency analysis including manufacturing industry R & D expenditure efficiency status and manufacturing R & D expenditure efficiency evaluation of the status quo, through for a description of a whole environment and leads to the next on the specific WT Company R & D expenditure efficiency evaluation. Again is on the WT Company Profile and its spending on research and development of the status quo, including WT Company spending on research and development project and current R & D expenditure output efficiency analysis and DEA model in the application and analysis of the WT Company R & D expenditure efficiency. At last, the application prospect and measures are summarized. WT's current R & D expenditure does not reach the optimal state of efficiency, and can not make full use of existing resources under the existing technical level. Therefore, the enterprise should ensure the continuity and strength of R & D funds, and make full use of the country for the development of the corresponding favorable policies.