【摘要】 本文在分析企业研发活动特点的基础上,借鉴作业基础预算原理,提出了基于ABB的企业研发预算模式,并建立了研发预算管理的概念模型,该模式的优点是在既定资源条件下,通过对研发活动过程的分解,将研发过程中资源的消耗与作业活动对应,从而提高研发预算管理效果。更多还原

【Abstract】 Based on the analysis of characteristic of the budget management of R&D and on the reference of activity-based budget principle,this paper sets up an ABB model in enterprises’ budget R&D,and a concept model of budget management of R&D.This model decomposes the process of R&D in the condition of certain resource.The characteristic of this model is to match the resource consumption in R&D with the activities in order to improve the efficiency of R&D.更多还原