The Research On R&D Beyond Budgeting Management In High-tech Enterprises

With the advent of knowledge economy, R&D has become brain and soul of high-tech enterprises with more and more attention, and the intensity of R&D investment increased, but paid not much enough attention to R&D management and with poor managemental effect, especially very weak in the budget management. Because budget slack, deviation strategy, information feedback and inefficient caused by traditional budget and its management and complexity and uncertainty of R&D, R&D budget management has become an increasingly important issue. How to fuse and integrate advanced management concept, methods and techniques to improve and innovative is very important, but also very urgent, it becomes difficult of the theory and practice.Beyond budget is a new budget management concept developed in the late 1990s. Through the separation of budget target and evaluation phase, the wide scope of authorization in the enterprise, strong corporate culture, supplemented by all kinds of advanced management tools and technologies, beyond budget will change the enterprise to management process more adaptive, high attention to customer needs, fast reaction to market changes, continuous innovation, continuous improvement organization. In abroad beyond budget has been applied and accepted by more and more enterprises and obtained good effect, especially shown its extraordinary effect in the management of the business environment changing complexly and dynamically. The R&D environment high-tech enterprises Facing is very complex, whether beyond budget can be used to improve R&D budget management effect in high-tech enterprise is worth studying and trying.The research object of the thesis is R&D beyond budget management in high-tech enterprises, on the basis of previous studies, aiming at R&D budget management problems in China high-tech enterprises, combining the character of R&D, budget management theory, R&D budget management theory, beyond budget management theory and cybernetics. Focusing on under the dynamic and complicated environment how high-tech enterprise to realize R&D beyond budget management further exploration from theory to practice in order to provide the theory basis and the solutions for solving problems in high-tech enterprise r&d budget management in China and achieving r&d beyond budget management. The full text can be divided into five major parts, a total of eight chapters:The 1st part:background and research questions raised.This study analyzed the background and significance of domestic and foreign literatures, based on the study of the research and analysis of the status quo and the budget management and this point, it is the starting point of the study. Based on this, the paper constructs the main research contents and logical thinking, and using the research methods.The 2nd part:part of theoretical research,providing theoretical foundation for entities study.The 2nd chapter mainly expounded high-tech enterprise theories, budget management theory, R&D budget management theory,beyond budget management theory. From the point of theoretical analysis studying why high-tech enterprises should adopt R&D budget beyond budget management, lays a theoretical foundation for high-tech enterprises R&D beyond budget management further study.The 3rd part is auxiliary research, providing for entities adjuvant and support. Based on the theoretical analysis and practical investigation of two different perspectives on high-tech enterprise R&D budget why must adopt the beyond budget management are analysed. The third chapter of high-tech enterprise development of traditional first budget management situation of detailed introduction, analyzes its problems, and in-depth analysis of the development of high-tech enterprise management mode of the budget management, so as to put forward from the Angle of practice, high-tech enterprise development budget should be combined with the beyond budget constructing high-tech enterprise R&D budget management mode, and transcend from seven aspects, detailed analysis of the research budget and the correspondency of beyond budget.The 4th part is entity research. The study first theoretically constructs the basic content of R&D beyond budget management system in high-tech enterprise, second from running mechanism analyses in detail of R&D beyond budget management, and finally into the resource allocation of time and cost optimization analysis—the core stage of R&D beyond budget management. The fourth chapter qaqs tightly this new budgeting conception of beyond budget, from background, the goal, the function, the basic framework, management management tool five aspects of R&D beyond budget management system in high-tech enterprise, established R&D beyond budget management framework system in high-tech enterprise. Based on the analysis of R&D beyond budget management system in high-tech enterprise in the fourth chapter, the fifth chapter refers and introduces some methods of economics, management,the theory of how to run the core problems of R&D beyond budget management in high-tech enterprise is analyzed. Based on the fifth chapter of the optimal allocation of resources and reduce risk, the sixth chapter analyses time and cost optimization principle and method in details,then based on genetic algorithm constructs cost optimization model and uses the model for r&d beyond budget management in high-tech enterprise to discuss the cost optimization problems.The fifth part is extent research based on entity research.That is, R&D beyond budget management effectiveness in high-tech enterprises was evaluated. Chapter 7 firstly analyzed the characteristics of R&D beyond budget management effect in high-tech enterprises, and then the effect evaluation method was analyzed and evaluated. Finally by simulation experiment based on the basis of the method of FAHP-BSC, management effectiveness by R&D beyond budget and traditional budget management in high-tech enterprise were evaluated, and suggests to how to put forward were provided.The 8th chapt is conclusion and prospect. Through the above chapters, this research conclusion, the main innovation and the deficiencies and subsequent were analysed.Anyhow, based on reference and assimilating budget management and control theory, combining the characteristics of R&D management especially R&D budget management in high-tech enterprises, the paper tries to better up the R&D budget management system and effectively reduce R&D risk, improve its effect of R&D budget management, and finally achieve its strategy, improve its value.