On The Management Of The Research And Development Expenses In Y Company According To Activity-based Costing Method

With the rapid improvement of the level of information technology,science and technology enterprises pay more and more attention to R&D investment.However,the financial accounting and control system related to R&D is still in the early stage,and there are some problems that need to be solved,such as inadequate management,out of control of R&D investment and so on.At present,the R&D cost control of domestic science and technology enterprises mainly includes four aspects: R&D process,R&D budget,R&D accounting and R&D assessment.The traditional financial accounting methods and financial management system can no longer adapt to the rapidly changing and complex business forms of high-tech enterprises,so there is an urgent need for more advanced management theory to guide the practice of financial management.As a more cutting-edge cost control method,activity-based costing can more accurately allocate and account for the cost of R&D projects,and can provide a more accurate decision-making basis for the management and control of R&D costs.This thesis mainly makes an in-depth study on the management and control of R&D expenses of science and technology enterprises by introducing activity-based costing into Y Company.In order to solve the above key problems,first of all,this thesis defines the core concepts such as R&D cost,traditional costing and activity-based costing,collates and records the theories including activity-based costing and balanced Scorecard,so as to lay a good foundation for follow-up research.Secondly,it analyzes the current situation and needs of R&D cost management in Y Company,discusses the main problems in the traditional R&D cost management methods used by Y Company,and summarizes the causes of the problems in the process of management and control of R&D expenses in science and technology enterprises.Thirdly,explore the establishment of customized model and evaluation system of R&D cost.Finally,the main conclusions of the research are summarized,the highlights and shortcomings in the process of research and implementation are summarized,and the future development direction is prospected.Through the introduction of activity-based costing,this thesis combs the operation process and application scene of Y company,sets up a more reasonable new index,and establishes a set of customized financial accounting and management model of R&D expenses for Y company.According to the expenses that can be collected directly and those that can not be collected directly,the resource centers and resource cost drivers of R&D expenses are determined;according to the specific characteristics of R&D activities,the main operation centers and activity drivers suitable for Y Company are determined.Based on the activity-based costing method,this thesis formulates the activity-based cost budget control scheme of R&D expenses of Y Company,formulates the assessment index of R&D cost management and control,integrates the balanced scorecard into the evaluation factors,and selects the appropriate evaluation methods.a set of relatively perfect evaluation system has been established.In addition,this thesis also provides safeguard measures for Y Company to further expand and improve the application of activity-based costing,which lays a solid foundation for the followup research on the management and control of R&D expenses,as well as the continuous improvement of R&D expenses of Y Company.