Research On R&D Cost Management Mode Of High-tech Enterprises And Its Influencing Factors

At present,China's economy presents new norm,economic structure has been upgrading from elements-driven,investment-driven to innovation-driven.Nowadays,high technology enterprise has been the main body of economic transformation and upgrading.Research and development(R&D)activities are the key in the success operation and value management in the technology enterprises.Its competitive advantage and business success or failure depends largely on its research and development activities.In recent years,all countries in the world attaches great importance to R&D activities and the technology enterprise R&D investment amount and the intensity is also increasing in our country.But there is an improper control of R&D costs and there is not direct link between the input and the actual output.In addition,its R&D project management ideas and methods are weak and has not to establish efficient innovation mechanism and R&D management system.If R&D stage of management control system design is good,not only it can improve the efficiency and effect of R&D,but also can improve enterprise technology innovation ability and enhance enterprise's core competitiveness.Therefore,researching the cost management control system is very important and it is priority to attach great importance to the R&D in the changing weak position in our country enterprise.This paper regards Z company as an example,through the case study method based on the theory of cost management theory and the management control system theory.Then put forward an integration framework in the R&D cost management mode and its influence factors and the effect.Finally the case study comes to the following conclusions: Compared to the single R&D project cost management model and the balanced cost management model,the customer oriented R&D cost management model is more progressive.They can coexist in the same company and play their respective advantages.But the case enterprise mainly affected by the industry and customer orientation technology innovation strategy,its customer oriented cost management model can further improve enterprise's product innovation efficiency and core competitiveness.In addition,case enterprise implement different cost control methods at different stages of product development,and it strictly controls the cost of product development based on the customer oriented R&D cost management model,but it's not going to cut costs and it pays more attention to the results.Based on the above research conclusion,this paper puts forward such as top management compensation and bonus mechanism with the company's new product performance and establishing the scientific and technological innovation system in the company's performance appraisal indicators.These methods can enhance the management efficiency of the innovation cost and improve the weak status in cost control efficiency in the R&D of high technology enterprise in our country.