Research On L Game Company's R & D Cost Control

Today's world is changing rapidly,and economic globalization is constantly accelerating.If companies want to survive and develop in such fierce competition,they must attach importance to technological innovation and form and maintain their core advantages.The formation of this advantage is inseparable from the company's R & D activities.Attention and commitment.For online game companies,especially for internally-developed online game companies,the ratio of R & D investment to total enterprise investment can be imagined.It is very important for a company to reduce the R & D costs and obtain higher returns.The process of cost control is to find the influencing factors that make the actual cost exceed the estimated cost,and take certain measures to achieve the purpose of rationally reducing costs and improving economic benefits.This article is an article of applied research type.Take L game company as an example,analyze the current situation of its R & D cost control,put forward the problems and reasons of the current R & D cost control of the game company,and then introduce the target cost method: including the forecast of target revenue,target profit and tax.The calculation and determination of target R & D costs,the decomposition of target R & D costs,and the control of target R & D costs.Finally,the earned value analysis method was introduced to analyze and evaluate the effectiveness of R game companies' R & D cost control after using target cost method.The target cost method has certain promotion effect on the R & D cost control of L game company.The article finally proposed how to further control the R & D costs,including controlling the R & D costs of each module during the implementation of the target cost method.The article starts from the related cost control theory,applies the target cost method to the enterprise,combines the specific conditions of the company,puts forward the problems existing in the research and development cost control of the L game company and analyzes the reasons,and proposes countermeasures one by one for the management of the L game company.The objective provides a reasonable guarantee,and also provides a reference and reference for how small and medium-sized high-tech companies similar to L Game Company can conduct research and development cost control.