摘要
研发已经成为建筑企业谋划核心竞争力和高质量发展的主要推力。葛洲坝三峡建设公司,通过实施研发费用总策划、分项策划,聘请专家全程指导把关、部门精细分工协作、编制归集手册及常态化检查纠偏等工作机制,总结提炼出研发费用全通道管理模式。实践证明,该模式既保障了研发费用投入、赋能企业科技创新,又从业务前端规范了研发费用管理。该管理模式为建筑施工、工程项目公司的研发费用管理提供了新的启示。
R&D has become the main thrust for construction enterprises to plan core competitiveness and high-quality development.Gezhouba Three Gorges construction company has summarized and refined the full channel management mode of R&D expenses through the implementation of general planning and sub item planning of R&D expenses,the employment of experts to guide and control the whole process,the labor cooperation of different divisions and departments,and the preparation and implementation of collection manual and normalized inspection and correction.Practice has proved that this model not only ensures the investment of R&D expenses and enables scientific and technological innovation of enterprises,but also standardizes the management of R&D expenses from the front end of business.This management mode provides new implications for the R&D cost management of construction and engineering project companies.
作者
邹礼刚
刘炳
夏爱荣
Zou Ligang;Liu Bing;Xia Airong
出处
《管理会计研究》
2022年第1期50-55,95,共7页
MANAGEMENT ACCOUNTING STUDIES