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企业研发项目因专业性强、形式多样、周期较长、不确定性较大等特点,其成果的经济效益测算和评价一直被业界认为是个非常复杂的问题,没有明确的计算模型和方法,更缺乏完善的跟踪体系。本文试图从烟草企业研发管理现状出发,将研发项目经济效益测评与管理会计理念相结合,提出一套从前期审视、过程跟踪、事后反馈分析及信息公开的研发项目经济效益整体财务测评机制,望能为烟草企业精益研发活动提供具实践性的财务保障建议。
Enterprise R & D projects have been considered by the industry as a very complicated issue due to their professionalism, diversified forms, long periods and large uncertainties. The calculation and evaluation of the economic benefits of their achievements have not been clearly defined by the models and methods. Lack of perfect tracking system. This paper attempts to start from the R & D management status of tobacco companies, R & D project economic efficiency evaluation and management accounting concepts combined to put forward a set of early-stage review, process tracking, post-event feedback analysis and information disclosure R & D project overall financial evaluation mechanism, Can provide practical financial protection advice for lean R & D activities of tobacco companies.