Cost Control Analysis Of Project A R&D

The project cost control of R&D,as an important element task in enterprises,has been more and more seriously considered.Many studies have shown out:As far as a new product cost is concerned,the design cost is only 5-10 percent of the whole cost but may affect the 80-85 percent factory cost as well as its structure,function,quality,follow-up cost directly.Therefore,it is vital in hot market competition to make the project cost control of A&D scientifically,which is one key factor for enterprise development in the long term.The paper,aiming at the project cost control of R&D,stated its follows:significances.worldwide status.primary methods,main points,innovations,limitations,and suggested a new way focusincg on both Target Cost Control Method and Activity Based Cost Control Method.Ulteriorly,the related concepts were combed and the necessary points together with methods were refined and the scientific general implementation process was analyzed.Accordingly,the paper took project A as an example and pointed out the problems at its objects,methods.institutions as well as the reasons to all of them by means of analyzing its related departments functions,technological processes,cost accounting and etc.In order to gain Project A's ends based on Target Cost Control Method and Activity Based Cost Control Method,the paper offered measures to strengthen management at the R&D including its procedure,initial cost.design phase.main points,cost accounting,process supervision,institutions improvement,and established a new model founcded on the tow above methods combined.More deeply,the paper presented the suggestions to its cost control guidance,cost management optimization,project incomes management,cost accounting base,state institutions at R&D,and gave an expectation to the trend at the project cost control of R&D.