Technology Innovation Management Accounting Research On Several Issues

Modern technology is developing rapidly, it brought profound changes toteh economic and social. Scientific and technological development is the enterprise survival and development are facing major environmental and Conditions. Enterprise management has begun to enter the technology-centered era of innovation management. As other managements, Enterprise Technology Innovation Management also needs the support of management accounting. Management of Technological Innovation pose great challenges to traditional management accounting. Urgently requires the traditional concept of management accounting to update, Especially for the provision of technical innovation decision-making information, Asked to provide more extensive, more useful and technological innovation management-related information.Basde on this comdition,this paper disscusses technology innovation management problems created a demand for technological innovation management accounting requirements, History of the development of management accounting management accounting also proved the development of reactive, The existing management accounting system, there are some flaws, manage accounting system being perfect need to expansion. The management accounting will inevitably penetrate into the management of technological innovation. Cost of technical problems arise, The cost of technological innovation itself and its characteristics determine the activity-based costing applied to the calculation of the cost of technological innovation and management. In a market economy conditions, technological innovation has a mandatory, technology innovation activities of the enterprise is bound to their routine into management decision-making, Option game theory take into account both technological innovation and investment projects, the irreversibility and uncertainty, but also taking into account competitiveness and spillovers, then Improved technical innovation and performance evaluation indicators. Based on corporate governance from the perspective of incentives for technological innovation of enterprises, Finally, analysis technical innovation in our management accounting (activity) .