Research On Budgeting Of R&D Project Of Medical Titanium Alloy Fastener

Since the economic crisis,China's enterprises face the deteriorating economic environment.More and more enterprises to increase R & D investment to improve core competitiveness.In this context,the budget management of R & D projects is particularly important,The quality of R & D budgeting plays a crucial role in budget management of high-tech enterprise.With reference to literatures at home and abroad,targeting at the present situation of R&D project budget management in high-tech enterprise as extensive management and unscientific budget establishment method,this article aims to indentify suitable budget establishment method for R&D projects,and thus to improve the budget management effectiveness.This essay,through full analysis of the active budget preparation and its existing problems and causes for medical titanium alloy fastener items in the case company.In view of the lack of awareness of the cost of staff in the current budget preparation process,the old ideas and methods of budgeting,the index is too extensive,the budget approval is not based on the problem,the budget preparation method to improve.First,the R & D project as a job,the R & D project operations division,distinguish between operations centers and sub-operations,while determining the sub-operations of resource operations and resource drivers;And then use the similar project between the standard management of thinking,selected similar high degree of aviation fastener R& D project as a standard project,through expert assessment,sub-operation between the parameters of the fitting.Determine the cost drivers and cost drivers of the sub-operations,and according to the formula Item Sub-activity Resource Cost Budget Value = Sub-Activity Cost Motivation × Sub-Activity Cost Driver Distribution Rate,Consolidate Sub-Job Resource Cost Budget Value,Completed The development of changes in the entire R & D project budget;After the combination of value engineering thinking,the equipment features,quality,cost,maintenance and service of the equipment to be purchased are evaluated,and the equipment with high evaluation value is selected instead of the equipment with low evaluation value,and the preparation of fixed budget index of R & D project is supplemented.Finally,the merger budget and the fixed budget indicators to obtain the total budget of R & D projects.This budgeting approach strengthens the exchange of information between departments,so that more employees participate in the preparation of the budget toimprove the staff's cost awareness.To solve the R & D budget preparation without historical data as a reference to the plight.Promote the rational allocation of R & D resources.So that medical titanium alloy fastener R & D project budgeting process and methods more reasonable,scientific and effective.