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开发研究是现代企业的功能之一。是否具备技术开发能力,是企业在当前激烈的竞争中能否生存的标志之一。世界上一些著名企业每年无不投入巨资进行开发研制,这样才能在日新月异飞速发展的经济技术环境中,求得发展而不被淘汰。为适应这种环境,企业内部不但要有优秀的开发人才,还要有与之相配套的科学的核算与管理制度。一、企业开发研制核算与管理的现状当前的现实是,传统的会计方法不能适应企业技术开发的客观要求,没有将开发研究这一现代企业的重要经营活动,进行单独核算和专门管理,而是混同于一般
Development and research is one of the functions of modern enterprises. Whether or not it has the ability to develop technology is one of the signs that companies can survive in the current fierce competition. Some famous companies in the world invest heavily in research and development every year, so that they can achieve development without being eliminated in the ever-changing economic and technological environment. In order to adapt to this kind of environment, the company must not only have excellent development talents, but also have a matching scientific accounting and management system. First, the status of enterprise development and development accounting and management The current reality is that the traditional accounting methods can not meet the objective requirements of enterprise technology development, there is no development and research of this modern enterprise’s important business activities, separate accounting and special management, but Mixed with the general