Research On The Analysis And Optimization Of Independent Brand Product R&D Management Decision In Group B

In October 2016,the ministry of finance issued "the management accounting basic guidelines",highlighting the important role of management accounting.Right now,although China's economic growth is slowing,but along with the growing of the national pursuit about cars,China's auto market in the increasingly fierce competition,domestic enterprises independent brand also has experienced the developing course of growing up.But with the rapid expansion of production capacity,increase pressure of competition of the auto industry,the domestic independent brand benefit poor even loss case also appeared in some auto enterprises.Independent brand competitiveness and profitability has become the focus of domestic automakers,so this article is based on some domestic auto enterprises independent brand benefit poor even losses background,using the theories and methods of management accounting,combined with the market competition factors,the main problem is:(1)the decision-making process of B group research and development of independent brands is analyzed,and according to the market before and after data of cost-benefit analysis,found that improper r&d management decision is how to affect the later stages of the product life cycle,leading to its poor efficiency losses even?(2)how to optimize the development process management decision to make the independent brand profitable in its full life cycle.In this paper,the main conclusion is:based on management accounting method and the proper use of the product life cycle theory,highlights the development the important position in the entire product life cycle;This paper analyzes the important influences of specific decision-making and management on the profit and loss of domestic brands in r&d.This paper gives the suggestion of decision-making optimization in the development process,and provides the basis for the domestic independent brand to realize the profit in its complete life cycle.More focused on the innovation of this article is:the existing literature on the whole life cycle of product value management,for r&d investment related problems on empirical research,the research and development stage of cost control and optimize the vehicle research and development process of the process of,not from the perspective of development management are analyzed.Part and this article is based on the domestic automobile enterprise independent brand benefit poor even loss reality background,standing under the dual perspective of financial and non-financial development process,the inadequate development decision lead to the loss of a detailed analysis of improper decisions to optimize the process of research and improvement,optimization measures are put forward for automobile enterprises to develop competitive and references are provided for the profitability of their own brands,have very strong practicality.This article research significance lies in:in theory,deepen the management accounting theory and method of cognition,make its decisions freely use in automobile product development process;In practice,in this paper,the research and development process of decision-making scheme has a certain degree of universality,domestic automobile enterprises in vehicle development process,can refer to this optimization scheme,adjust the enterprise research and development process of decision making,better improve enterprise's overall value on financial feasibility.