Management Of R&D In Small And Medium-sized Science And Technology Enterprises And Its Application In Y Company

With the rapid development of information technology,the process of world economic integration is accelerating day by day,and human society is gradually transitioning to an information society.Great changes have taken place in the form of assets owned by enterprises.Intangible assets has become more and more important as a form of assets.The rapid development of intangible assets makes it increasingly obvious that enterprises rely on intangible assets to obtain competitive advantages and long-term profits.Therefore,the management of intangible assets has become the top priority of enterprises and an important magic weapon for enterprises to win in the fierce market competition.Firstly,after reading literature related to intangible assets management,this paper concludes that software intangible assets have high economic and uncertain characteristics.At the same time,it analyses the characteristics of many small and medium-sized science and technology enterprises,emphasizes the importance of software intangible assets in small and medium-sized enterprises.This paper also finds that the intangible assets of software in small and medium-sized science and technology enterprises are generally lack of management.And it analyses the suggestions put forward in the literature on management of intangible assets to summarizes the problems and key points in the management of assets management of enterprises.Meanwhile,this paper combines the working practice and divide the management elements of software intangible assets,so that it puts forward the management framework of intangible assets for small and medium-sized science and technology enterprises.Secondly,this paper analyses the problems existing in the management of intangible assets of Y company according to the goal and present situation of intangible assets management of the company.This paper applies the management framework of intangible assets proposed in previous texts to the R&D practice of Y Company.By using the methods of system of project responsibility and performance management,matching the enterprise strategy,the intangible assets of enterprises are managed separately from four aspects:R&D project establishment,R&D budget,R&D process and R&D conclusion.According to the analysis of the practical results,this paper summarizes the plan of intangible assets management,and compares the differences before and after the implementation of the plan,then summarizes the contribution of the plan.In addition,combined with theory and practice,this paper finds that the plan is incomplete in the management of R&D equipment,and puts forward supplementary plans and safeguards.Finally,this paper explains the effective management of intangible assets management and the its contribution to enterprises.In this paper,the management plan of intangible assets provides a demonstration for the small and medium-sized enterprises about the management of intangible assets.At the same time,the management plan of intangible assets also preserves all kinds of technical data while implementing the plan.In addition,it provides guidance for R&D personnel management while combining the management of intangible assets with R&D personnel performance.In the process of research,this paper strives to combine normative analysis with case analysis and theory with practice,hoping that the conclusion can play an enlightening role in the self-created intangible asset management of small and medium-sized scientific and technology enterprises.