Study On The R&D Expense Accounting Management System Design And Application Of P Enterprise

In the current era of knowledge economy,China takes the construction of an innovative state as an important strategy for national development.In order to encourage technological innovation in enterprises,the state has introduced a series of preferential fiscal and tax policies for the R&D expenses of enterprises.The enterprise’s accounting for R&D expenses and the correct collection are the prerequisites for enjoying various fiscal and tax preferential policies;On the other hand,the enterprise’s accurate accounting of R&D costs has a huge impact on the enterprise’s investment decisions,performance evaluation and even survival and development.However,many companies have not paid attention to the accounting of R&D costs,or the accounting of R&D costs is simply compiled to cope with the declaration or deduction policy of high-tech enterprises.The accounting of R&D costs is very arbitrary.Therefore,this paper studies the management of R&D expense accounting in P enterprises,in order to change the status quo of R&D expense accounting and enhance the ability of technology R&D in P enterprises.Taking P enterprise as the research object,this paper analyzes the management of R&D cost accounting of P enterprise by combining comparative analysis with case analysis.Firstly,it investigates P enterprise,and understands P enterprise’s background,production and business model,the particularity of new product development,and the status quo of R&D expense accounting.Secondly,based on the analysis of the current status of R&D cost accounting in P enterprises,it is found that the R&D cost accounting management system of P enterprises is not sound enough,and the treatment of the total cost of R&D costs does not match the actual expenditure of R&D costs.The classification of R&D costs is confusing,and the subsequent allocation of R&D costs is unreasonable.It is necessary to perfect and improve the accounting management of R&D.Third,according to the current situation of R&D cost accounting management,R&D costs are accounted for by partial capitalization,and R&D activities are divided into two types of discrimination according to the complex and diverse characteristics of P enterprise product development.Application of partial capitalization treatment to R&D costs of bulk sales products;In addition,R&D costs are treated in a fully costed manner;We will establish a management system for the accounting of R&D costs based on the activity-based costing method,collect R&D costs,establish a business center based on the product development process,and share R&D costs among various projects according to the principle of benefits.Finally,This paper compares and analyzes the application of the improved R&D cost accounting management system in P enterprises,expounds its positive results and negative effects,and establishes the guarantee measures for the implementation of the R&D cost accounting management system based on the activity-based costing method.Ensure that a complete set of processes meets all business requirements of the enterprise and is implementable.Through the in-depth investigation and analysis of the business characteristics of P enterprises,this paper puts forward a series of measures to improve the accounting and management of R&D costs,so that the collection of R&D costs can meet the various requirements of the financial management of R&D costs of enterprises.It realizes the fine management of R&D cost,improves the technological innovation ability of the enterprise,and lays the technical foundation for the long-term strategic development of P enterprise.