摘 要
本文聚焦于制造业企业研发成本管理的研究，首先概述了研发成本的定义、构成及其管理的关键环节。随后，分析了研发成本在制造业企业中的核心地位，包括作为创新驱动的源泉、提升产品质量与性能的关键因素，以及推动产业升级与转型的重要动力。然而，当前制造业企业在研发成本管理中存在预算管理目标不科学、预算编制不精细、成本核算方法落后及成本分摊不合理等问题。针对这些挑战，本文提出了制定科学合理预算管理目标、细化预算编制内容、引入先进成本核算方法及建立合理成本分摊机制等对策，旨在为制造业企业提供有效的研发成本管理策略，以优化资源配置，提升市场竞争力。
关键词：制造业企业；研发成本；管理问题
Abstract
This paper focuses on the research of R & D cost management in manufacturing enterprises, first summarizing the definition, composition and the key links of R & D cost management. Subsequently, the core position of R & D cost in manufacturing enterprises is analyzed, including as the source of innovation drive, the key factors to improve product quality and performance, as well as the important driving force to promote industrial upgrading and transformation. However, there are some problems in the current manufacturing enterprise cost management, such as unscientific budget management ob jectives, poor budget preparation, backward cost accounting methods and unreasonable cost allocation. In view of these challenges, this paper puts forward the countermeasures of formulating scientific and reasonable budget management ob jectives, refining the content of budget preparation, introducing advanced cost accounting method and establishing reasonable cost sharing mechanism, aiming to provide effective R & D cost management strategy for manufacturing enterprises to optimize resource allocation and enhance market competitiveness.
Key words: Manufacturing enterprises; research and development costs; management issues
目 录
一、引言 1
二、研发成本相关概述 1
（一）研发成本的定义 1
（二）研发成本的构成 1
（三）研发成本管理的关键环节 2
三、研发成本在制造业企业中的地位 2
（一）创新驱动的核心 2
（二）提升产品质量与性能 3
（三）推动产业升级与转型 3
四、制造业企业研发成本存在的问题 4
（一）预算管理目标不科学 4
（二）预算编制不精细 4
（三）成本核算方法落后 5
（四）成本分摊不合理 5
五、制造业企业研发成本问题的解决对策 5
（一）制定科学合理预算管理目标 6
（二）细化预算编制内容 6
（三）引入先进成本核算方法 6
（四）建立合理成本分摊机制 7
结论 7
参考文献 8
致谢 8
