Research On Management Improvement Of R&D Expenses Of SC

R&D expenses are expenses incurred during innovation and R&D.For high-tech enterprises,they are not only related to the sustainability of the enterprise’s future competitiveness,but also an important part of the enterprise’s short-term cost reduction and tax reduction.The payment and clearing industry is knowledge-intensive and technology-intensive,and technological innovation is the key to the high-quality development of the industry.A large number of experts and scholars have mostly studied the R&D investment from the strategic level,but in the daily management,under the limited R&D budget,how to do a good job of "spending money must be effective",make the R&D expenditure reasonable,enjoy the relevant national preferential policies to the maximum extent,reduce risks,and improve the company’s profitability is a more concerned issue of the decision-making level.Based on the current situation of R&D expense management in SC,according to the background and significance of R&D expense management,and on the theoretical basis of budget management,basic norms of R&D expense accounting,risk management,etc.,this paper systematically combs the current situation of R&D expense management in SC,and explores the existing problems of current R&D expense management by using interview and questionnaire methods,focusing on optimizing R&D expense management,Analyze the cause of the problem in depth and put forward a series of optimization measures for R&D cost management based on the actual situation of SC.At present,there are some problems in the R&D cost management of SC,such as low level of R&D risk management,imperfect budget management system,inaccurate R&D cost accounting scope,and low enthusiasm of R&D personnel;The reasons are as follows: first,the foundation of risk management is weak;second,the understanding of budget management is insufficient;third,the setting of accounting subjects and the collection boundary are chaotic;fourth,the lack of effective incentive mechanism.Based on this,it is proposed to improve the risk management level,improve the budget management system,clarify the accounting scope of accounting subjects,and establish the innovation fault-tolerant incentive mechanism to make the company’s R&D expense management adapt to the changes in the internal and external environment,achieve the efficient allocation of R&D resources,raise the enthusiasm for R&D innovation,reduce the risk of R&D failure,strengthen the company’s core competitiveness,and ultimately achieve the long-term development of the company;At the same time,it also hopes to provide reference and reference for small and medium-sized high-tech enterprises like SC in terms of R&D cost management,improving the efficiency of R&D cost management,and preventing and controlling project R&D risks.