對F公司研發(fā)費(fèi)用的會計(jì)核算方法研究
發(fā)布時(shí)間：2018-09-01 05:41
【摘要】：本人所服務(wù)F公司是一個(gè)跨國制造業(yè)集團(tuán),是一次性衛(wèi)生用品的設(shè)備制造商,主營業(yè)務(wù)是嬰兒紙尿褲生產(chǎn)線。該行業(yè)的特點(diǎn)是客制化程度高,上下游聯(lián)動強(qiáng),生產(chǎn)周期較長,研發(fā)活動頻繁且支出數(shù)額大。為了保證公司的市場領(lǐng)先地位,應(yīng)對激烈而殘酷的競爭,F公司自身一直將創(chuàng)新作為公司使命,通過創(chuàng)新創(chuàng)造額外的附加價(jià)值。公司擁有70多個(gè)發(fā)明創(chuàng)造,500多個(gè)專利,其平均收入的5%用于研究開發(fā),總部20%的員工服務(wù)于研發(fā)部門,每年推行20個(gè)新項(xiàng)目。F公司的研發(fā)中心除了依靠自身力量之外,還聯(lián)合高校和上游廠商、下游客戶攜手共同推進(jìn)行業(yè)發(fā)展。 由于運(yùn)營的業(yè)務(wù)復(fù)雜,F公司的研發(fā)活動也呈現(xiàn)出多樣性,給會計(jì)核算和管理衡量帶來難題。本文從分析公司的研發(fā)活動性質(zhì)入手,將研發(fā)活動區(qū)分成為幾種類型分別對待。對于符合無形資產(chǎn)條件的開發(fā)支出,應(yīng)該單獨(dú)核算,列入資產(chǎn)分期攤銷；基于客戶訂單的研發(fā)行為,應(yīng)在研發(fā)費(fèi)用中單獨(dú)體現(xiàn),列入項(xiàng)目執(zhí)行成本；基于客戶采購意向的研發(fā)行為,應(yīng)在研發(fā)費(fèi)用中單獨(dú)核算,列入銷售可行性研究費(fèi)用；廣泛引入作業(yè)成本法,建立產(chǎn)品項(xiàng)目系列,將研發(fā)費(fèi)用按照項(xiàng)目受益情況進(jìn)行分?jǐn)偂?在明確了研發(fā)費(fèi)用核算改進(jìn)方向之后,討論了如何通過企業(yè)的ERP(企業(yè)資源管理)系統(tǒng)的架構(gòu)、分工和流程來支持該核算需求,建立了研發(fā)費(fèi)用核算的流程、確定流程涉及部門的責(zé)任歸屬。在設(shè)計(jì)的流程之上,如何通過公司現(xiàn)有的成本中心、會計(jì)科目、項(xiàng)目號碼的會計(jì)框架來建立會計(jì)核算模型,來實(shí)現(xiàn)目標(biāo)流程。關(guān)鍵環(huán)節(jié)：通過工單類型的會計(jì)科目定義將研發(fā)支出結(jié)轉(zhuǎn)到不同損益類科目；通過標(biāo)準(zhǔn)工時(shí)費(fèi)用的設(shè)定,來實(shí)現(xiàn)工時(shí)的驅(qū)動成本因素作用；通過差異的第一次分?jǐn)偤烷e置工時(shí)產(chǎn)生閑置費(fèi)用的第二次分?jǐn)?來包容實(shí)際操作中存在的例外狀況,確保一整套流程和模型可以滿足企業(yè)的所有業(yè)務(wù)需求。
[Abstract]:Our company is a multinational manufacturing group, is a disposable sanitary equipment manufacturers, the main business is baby diapers production line. This industry is characterized by high degree of customization, strong linkage between upstream and downstream, long production cycle, frequent R & D activities and large amount of expenditure. In order to ensure the company's leading position in the market, facing the fierce and cruel competition, the company has always regarded innovation as its mission and created additional value through innovation. The company has more than 500 patents for more than 70 inventions and creations, and 5% of its average income goes to research and development. 20% of the headquarter staff serve the R & D department, and 20% of the R & D centers of the company carry out 20 new projects each year, in addition to relying on their own strength. Also unifies the university and the upstream manufacturer, the downstream customer hand in hand promotes the industry development. Because of the complexity of the operation, the R & D activities of the company also present diversity, which brings difficulties to accounting and management measurement. Based on the analysis of the nature of R & D activities, this paper classifies R D activities into several types of treatment. For the development expenses that meet the conditions of intangible assets, they should be separately accounted for and amortized by stages; the research and development activities based on customer orders should be separately reflected in the R & D expenses and included in the project execution costs. The research and development behavior based on customers' purchasing intention should be separately accounted for in the research and development expenses and included in the sales feasibility study expenses; Activity-based costing is widely introduced to establish the product project series and the R & D expenses should be apportioned according to the benefit of the project. After clarifying the improvement direction of R & D cost accounting, this paper discusses how to support this accounting requirement through the structure, division of labor and process of enterprise ERP (Enterprise Resource Management) system, and establishes the process of R & D cost accounting. Determine the responsibility of the department involved in the process. On the basis of the designed process, how to establish the accounting model through the existing accounting framework of cost center, accounting subject and project number to realize the target flow. The key link is that the R & D expenditure is carried forward to different profit and loss category by the definition of accounting subject of work order type, and the driving cost factor of man-hour is realized by setting standard man-hour cost. Through the first allocation of the difference and the second allocation of the idle cost caused by the idle working hours, the exceptions in the actual operation are included to ensure that a whole set of processes and models can meet all the business needs of the enterprise.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F416.4
本文編號：2216276
[Abstract]:Our company is a multinational manufacturing group, is a disposable sanitary equipment manufacturers, the main business is baby diapers production line. This industry is characterized by high degree of customization, strong linkage between upstream and downstream, long production cycle, frequent R & D activities and large amount of expenditure. In order to ensure the company's leading position in the market, facing the fierce and cruel competition, the company has always regarded innovation as its mission and created additional value through innovation. The company has more than 500 patents for more than 70 inventions and creations, and 5% of its average income goes to research and development. 20% of the headquarter staff serve the R & D department, and 20% of the R & D centers of the company carry out 20 new projects each year, in addition to relying on their own strength. Also unifies the university and the upstream manufacturer, the downstream customer hand in hand promotes the industry development. Because of the complexity of the operation, the R & D activities of the company also present diversity, which brings difficulties to accounting and management measurement. Based on the analysis of the nature of R & D activities, this paper classifies R D activities into several types of treatment. For the development expenses that meet the conditions of intangible assets, they should be separately accounted for and amortized by stages; the research and development activities based on customer orders should be separately reflected in the R & D expenses and included in the project execution costs. The research and development behavior based on customers' purchasing intention should be separately accounted for in the research and development expenses and included in the sales feasibility study expenses; Activity-based costing is widely introduced to establish the product project series and the R & D expenses should be apportioned according to the benefit of the project. After clarifying the improvement direction of R & D cost accounting, this paper discusses how to support this accounting requirement through the structure, division of labor and process of enterprise ERP (Enterprise Resource Management) system, and establishes the process of R & D cost accounting. Determine the responsibility of the department involved in the process. On the basis of the designed process, how to establish the accounting model through the existing accounting framework of cost center, accounting subject and project number to realize the target flow. The key link is that the R & D expenditure is carried forward to different profit and loss category by the definition of accounting subject of work order type, and the driving cost factor of man-hour is realized by setting standard man-hour cost. Through the first allocation of the difference and the second allocation of the idle cost caused by the idle working hours, the exceptions in the actual operation are included to ensure that a whole set of processes and models can meet all the business needs of the enterprise.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F416.4
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 呂媛;;研究開發(fā)支出的會計(jì)處理新釋[J];對外經(jīng)貿(mào)財(cái)會;2006年12期
，本文編號：2216276
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