基于作业成本法的企业研发支出研究
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摘要
在创新能力和先进科学技术成为企业在市场中脱颖而出的杀手锏这个环境中,研究与开发费用已成为日常支出中日益重要的部分。如何使研发费用的会计处理更符合时代要求,已成为国内外争论的课题。从管理会计的角度,论文采用基于作业成本法将研发支出费用化,尝试为管理者提供产品成本更准确全面的信息。
In the environment where innovation and advanced science and technology become the key factors of enterprises to stick out in the market, the research and development costs has become an increasingly important part of daily spending. How to make the accounting of R & D cost more in line with the requirements of the times has become a controversial topic both at home and abroad. From the perspective of management accounting, the paper adopts the activity-based costing method to handle R&D expenditures, and tries to provide managers with more accurate and comprehensive information of product cost.
In the environment where innovation and advanced science and technology become the key factors of enterprises to stick out in the market, the research and development costs has become an increasingly important part of daily spending. How to make the accounting of R & D cost more in line with the requirements of the times has become a controversial topic both at home and abroad. From the perspective of management accounting, the paper adopts the activity-based costing method to handle R&D expenditures, and tries to provide managers with more accurate and comprehensive information of product cost.
引文
[1]潘飞,童卫华.基于价值管理的管理会计[M].北京:清华大学出版社,2005.
[2]王平心,李明红.ABC核算体系的业务处理程序设计[J].会计研究,1999(5):19-24.
[3]王平心,靳庆鲁.作业成本法在中国企业的应用探讨[J].中国会计与财务研究,2000(1):101-105.
[4]管家焱.基于作业成本法的质量成本核算应用研究[D].济南:山东大学,2012.
[5]余剑.对我国研究开发费用会计处理的一点看法[J].财会通讯,2001(2):48-49.
[6]张斌.对研究开发支出会计处理方法的评价及改进[J].上海会计,2001(4):188-191.
[7]刘芙蓉.对研究开发支出会计处理的设想[J].工业会计,2002(3):229-236.
[2]王平心,李明红.ABC核算体系的业务处理程序设计[J].会计研究,1999(5):19-24.
[3]王平心,靳庆鲁.作业成本法在中国企业的应用探讨[J].中国会计与财务研究,2000(1):101-105.
[4]管家焱.基于作业成本法的质量成本核算应用研究[D].济南:山东大学,2012.
[5]余剑.对我国研究开发费用会计处理的一点看法[J].财会通讯,2001(2):48-49.
[6]张斌.对研究开发支出会计处理方法的评价及改进[J].上海会计,2001(4):188-191.
[7]刘芙蓉.对研究开发支出会计处理的设想[J].工业会计,2002(3):229-236.