摘要
预算管理是企业研发管理中的一个重要方面,将价值链的思想引入到企业研发预算管理中,从企业内部价值链的角度,探讨了基于企业价值链的研发预算编制方法。提出了由研发预算编制循环体系、研发预算目标的确定、研发价值链分析和资源分配所构成的研发预算编制模式。
Budget management is an important part of R＆D management, this paper inducted the value chain thought into budget management of enterprises from interior value chain of enterprises, discussed R＆D budget workout method that based on value chain of enterpr/ses. Thin paper also bring forward R＆D budget workout mode, which included circle system of R＆D budget workout, cognizancing R＆D budget goal, analyzing R＆D value chain, distributing resource .
出处
《财务与金融》
北大核心
2008年第4期15-19,共5页
Accounting and Finance
基金
国家自然基金(批准号:70672105)
关键词
价值链
研发
预算编制
R＆D
budget workout method
value chain
