Research On R&D Expense Management Of High-tech Enterprises JAZ

The 21st century society is an information society and high-tech information society with rapid development.With the continuous innovation of technology and the increasing support for high-tech enterprises in China in recent years,many excellent large-scale enterprises have gradually joined the high-tech industry.The ranks of technology companies have made small and medium-sized high-tech enterprises more and more fierce in their pressure to survive.The large number of SMEs in China has made great contributions to both the gross domestic product(GDP)and tax revenues that have been turned over,and it has also played a major role in the development of patented inventions and new products.SMEs in the national economy both have an irreplaceable position and role.For small and medium-sized enterprises in high-tech enterprises,whether they can effectively manage their R&D expenditures is extremely important to their survival in the current environment and sustainable development in the future.This article takes the small and medium-sized high-tech enterprise JAZ company as a case study,inquires about the management of R&D expenses by the JAZ company,points out its problems in R&D expenses management,and proposes a strategy for improving R&D cost management in response to the problems.This article mainly includes five parts:The first part is the introduction.This part first elaborates the background and significance of this research,discusses the development of SMEs in the current environment,the state of SMEs and high-tech enterprises.Support,and the current status of China’s R&D expenditures and the need for companies to manage R&D expenditures.Based on this,it summarizes and summarizes relevant literature and data on R&D expenditure management at home and abroad,followed by the research content,research framework,and research of this article.The method was briefly reviewed,and the innovation of this article was used as the end of the first part of the introduction.The second part is about the concept and theoretical basis of R&D expense management.It mainly deals with the related concepts and theories of R&D cost management for small and medium-sized high-tech companies.The third part is the analysis of the current situation of JAZ’s R&D expense management,including the JAZ company’s profile,the current status of R&D expense management,and the problems in R&D expense management.The fourth part is to improve the JAZ company’s R&D expense management countermeasures.It is a specific method proposed for the problems existing in R&D expenses management in the third part.The fifth part is the conclusion and outlook.It is a summary of the work done in this paper and the deficiencies of the study.It also expresses the future of the author after the completion of the study.The innovation of this paper is to study the R&D expenditure management of small and medium-sized enterprises in high-tech enterprises,provide some support for R&D expense management theory,and provides a reference for the development of R&D cost management for small and medium-sized high-tech companies with similar conditions.