| In today’s rapid social and economic development,in the new economic mode,intelligent manufacturing accelerated the speed of transform and upgrade traditional industries,promote the early realization of the intelligent industry grafting r&d activity is the center of gravity of the intelligent manufacturing enterprise development and the important business activities are focused on research and development activities at home and abroad related content,internal research and development of manufacturing activities devote a lot of attention with the increase of total r&d spending and intensity,manufacturing cost structure has changed dramatically intelligent manufacture industry rapid development,represented by the robot intelligence equipment is widely used to replace less skilled labor When the labor cost of the manufacturing enterprise decreases,the enterprise’s r&d cost and service cost increase.The accounting treatment of r&d expenditure will affect the financial data of the enterprise and affect the current profit and loss and long-term development of the enterprise.If R&D cost is not controlled and managed properly,R&D investment is not proportional to the actual output,which will restrict the development of enterprises and national manufacturing industry.Only by doing a good job in R&D cost control can the efficiency and effect of R&D investment be improved,innovation advantages be created,and the core competitiveness of enterprises be built.Based on this,the article comprehensively discusses the beginning R&D expenditure accounting related theory research,and affect the enterprise research and development spending capitalization theory secondly that home appliance industry to the case enterprise related situation of haier group and R&D capitalization R&D spending has made the introduction,the haier group as study samples,analyzed and discussed the capitalization R&D spending to its economic impact on the basis of analysis under the background of intelligent manufacturing manufacturing enterprise internal R&D cost capitalization of rationality and possible problems,so as to be able to manufacture enterprise R&D spending capitalization problem put forward reasonable Suggestions Through the study found that spending on research and development expense processing enterprise internal development projects will increase the enterprise management costs,reduce the enterprise profit total capitalization processing can achieve the optimization of corporate profitability indicators,but excessive capitalization of R&D spending will also intensify enterprise financial risk of enterprise R&D spending capitalization and cost to choose the proper degree during the processing,otherwise new technologies and project benefits before the enterprise will pay the cost of the higher post before at the end,according to the article the study found that the conclusion summarizes the case enterprise advanced experience and enlightenment.Article innovation point is that the paper selected topic followed by manufacturing industry development hot spot intelligent manufacturing most of the research on intelligent manufacturing is now concentrated global trends and business strategy level,few people focus on intelligent manufacturing enterprise of R&D cost problems in intelligent manufacturing enterprises with the increase of its research and development strength,increasing research and development activities,the internal development of R&D cost capitalization treatment problem is worth considering in this paper,from the capitalization of the R&D spending the breakthrough point to study the intelligent manufacturing enterprise R&D accounting problems,hope to related enterprises on R&D expenditure accounting treatment can provide some helpful Suggestions. |
