Research On The Management Issues And Countermeasures Of DW Company's Research And Development Cost

With the continuous growth of the national economy and the development of the society,competition is becoming more and more fierce.The progress of The Times cannot be separated from the development of science and technology,while the development of science and technology cannot be separated from innovation.If an enterprise wants to have core competitiveness,stand firm and create more enterprise value,it cannot leave innovation.The innovation of enterprises is closely related to r&d activities.Research and development is also the core of enterprise strategy development,research and development activities are the key to enterprise development,research and development management is an important guarantee for enterprises to obtain profits.At the same time,as the state encourages enterprises to conduct independent research and innovation,it has great support for high-tech enterprises and has promulgated many preferential policies.Just like this,more and more enterprises draw close to high-tech enterprises and join them.Compared with general enterprises,the management of high-tech enterprises is particularly important in the research and development costs,which is an important aspect of enterprise management.However,in the actual management of enterprises,the management of r&d expenses is not so perfect,and the enterprise personnel's understanding of policies is not so accurate.This has great influence on high-tech enterprises in order to improve their profits and enhance their core competitiveness.Therefore,the management of r&d expenses of high-tech enterprises is of vital importance in the whole enterprise management.Based on the actual situation of DW company,this paper analyzes the r&d cost management of DW as a high-tech enterprise,finds out its problems,analyzes the causes of the problems,and puts forward corresponding solutions.The main problems of DW company in r & d expense management include: no complete r & d expense budget management system;The input-output effect of new products is not good,lacking core competitiveness;The accounting treatment of research and development expenses is inconsistent;The allocation of r&d expenses is unreasonable.The causes of these problems mainly lie in: the weak awareness of budget management of related personnel;No separate input-output analysis for new products;The enthusiasm of research and development personnel is not high,did not actually understand the real demand of the market;The knowledge background of finance and r&d personnel is different;Financial personnel do not fully understand the relevant policies.Based on the analysis of the problems and their causes,the improvement Suggestions are as follows: strengthening the budget management of r&d expenses;Analyze new product input and output separately;Improve the core competitiveness of new products;Unified collection of r&d expenses;To strengthen the understanding of finance personnel on the policy of deduction for r&d expenses.It is hoped that through the study of this paper,the case company can be helped to improve the management of r&d expenses,increase corporate profits,enhance its competitiveness and corporate value.It is also hoped that the Suggestions put forward in this paper can be used for reference in the research and development cost management of high-tech enterprises similar to the case company.