Research On Responsibility Accounting Used In A Company R&D Management

The purpose of this thesis is to optimize the research on Responsibility Accounting used in A Company R&D management. It mainly usesLiterature research methodology and Case Analysis Method. Firstly, A company’s industry background is introduced. A company is focused on solar photovoltaic system, LED lighting system design, R&D and manufacturing. In recent years, with the state support for green energy, A company develops rapidly, but it reveals some problems when responsibility accounting uses in A Company R&D management. This thesis mainly discusses the problems of A company in R & D project management and the implementation of responsibility accounting in R & D project management. The major problems of A company’s R & D project management is the ineffectiveness of internal R & D and the instability of R & D staff. There are three reasons: At first, the lack of effective budget and assessment method; secondly, R & D department owns less autonomy; thirdly, there are few ways in R & D incentives.In response to these problems, the thesis analyzes the implementation of responsibility accounting in R & D project management. The main problems are cost is allocated unreasonably, capital efficiency cannot be judged and R & D incentives is unable to carry out Then the thesis makes recommendations as below: combine with Activities-Based Cost Method, the R & D projects works as "simulate investment center."Doing as above, it can fully reflect the liability of accounting controllability, incentive, the combination of rights, responsibilities and benefit and feedback, not only strengthen the company’s R & D in Project Management and cut down indirect costs of R & D project management, but also conducive to employees and project evaluation and incentive groups.This thesis focuses on one part of enterprise-the R&D project management of Small-and-Medium Scientific-and-Technical-Type Enterprises, combined with Activities-Based Cost Method, cost center is transformed to "simulated investment center" with greater autonomy to improve management efficiency. It not only focuses on the prediction, tracking and evaluation of the internal single investment center performance, but also focuses on comparison between projects, investment centers and staff. The result of the comparison will be used in the incentives for organization and personnel in R & D.