Research On The Research And Development Cost Of The Seed Industry In Hunan Dongting

Research and development costs are an important indicator of corporate r&d strength and technological innovation.Research and development activities are the source of the development of high-tech enterprises,which play a critical role in enhancing the competitiveness of enterprises and keeping the company's rapid growth.At present,the domestic and foreign seed industry industry competition is intense,the multinational group of seed industry in technology,variety,price and expansion has obvious advantage,thanks to its strong research and development ability of enterprise,domestic seed industry enterprises to improve the voice and pricing power,to further improve the research and development ability,rely on research and development capabilities.A seed industry based on high and new technology enterprise of research and development expenses on recognition and measurement of analysis and research,to A recognition and measurement of enterprise r&d expenses compared with seed industry enterprises at home and abroad,to dig deeper into A research and development of seed industry enterprise cost management on the existing problems and the reasons.For A corporate r&d cost confirmation,summarize problem,closely combining with the characteristics of agricultural seed industry enterprises,the seed breeding,selfing,hybridization,test,evaluation process strictly,subdivided into research phase and development phase,there are largely out of the new test and evaluation phase,disbursements for spending capitalization,the final will do think that intangible assets eligible for intangible assets,is not in conformity with the conditions of intangible assets do think the profits and losses of the current period;The expenditures incurred in the remainder of the period shall be included in the expenses incurred,and the final confirmation shall be the profit and loss of the current period.In this paper,a research and development cost processing method is developed to meet the characteristics of the enterprises.