Case Study Of A Enterprise R&D Cost Control

With the opening of the market and accelerating of the economic globalization pace,the competition among enterprises in the market is no longer limited to domestic companies competing with each other,but they need to compete with many competitors in the international market,so the competition is getting worse.If enterprises want to long-term foothold in the increasingly fierce market environment,they need to invest much more proportion on R&D,constantly launch new products with the demand of consumers,and improve the core competitiveness of the enterprise themselves to strive for more market share.Traditional cost control reduces cost and improve economic efficiency during production,but in fact,the enterprises give later batch production programming a cost range in the new product research and development.If the product research is finished,the cost compressed space is very limited.R&D cost control plays a very important role in improving the economic efficiency of enterprises.In this paper,the research on R&D cost control is based on firm A.First of all,the paper introduces the corresponding domestic and overseas theories about manage accounting tools and cost control,analyzes the characteristics of targeting costing,activity-based costing and earned value analysis and put forward that these three kinds of management accounting tools are proposed in theory.Secondly,the paper analyzes the R&D and cost control current situation of firm A,finds the existing problems in R&D cost control work and suggests improvements.Finally,through the case analysis of firm A,the enlightenment and suggestion are obtained.In this paper,it gives the suggestion about using targeting costing,activity-based costing and earned value analysis these three management accounting tools in combination.This can make up for the inadequacy of management accounting tools used alone,which provides reference on R&D cost control work of enterprises.