汽车企业研发项目预算审核与管理方法

Study on Budget Review and Management Method of R & D Projects

研发项目预算在汽车企业的整体战略规划中占有十分重要的地位,是财务管理的重要组成部分。充分发挥研发项目预算管理方面的作用,对全面合理地运用企业技术资源,有效降低企业运营的资金及管理风险有积极作用。文章针对研发项目预算的属性,详细阐述了研发项目预算审核需关注的几个关键点。结合预算执行中出现偏差的情况,提出预算创新管理方法,对有效贯彻研发目标、合理调配技术资源和提高研发项目预算的执行率,具有实践和指导意义。

Budget of R ＆ D project is very important in overall strategy plan of auto enterprises, is a key element in financial management. Bringing the budget administration into full play and making good use of technological sources of enterprises can reduce the enterprise administration capital and management crisis. This paper introduces the key points that should be paid attention in the budget review of R ＆ D projects based on the property of project. The innovative management method of budget was put forward due to error created in budgeting. The new innovative method has great significance for achieving the goal of project, rationally allocating technological sources and increasing the efficiency of budget.