【摘要】 研发活动的不确定性及其风险使得研发成本管理低效,本文将项目生命周期理论引入到研发成本管理中,通过分析研发生命周期各阶段的成本动因及其风险,探讨建立基于项目生命周期的成本管理模式。该管理模式将整个研发过程的成本管理划分为四个阶段,即立项阶段的战略成本管理、先行开发阶段的风险成本管理、设计开发阶段的质量成本管理和工业试验阶段的目标成本管理。由此而使项目各阶段的成本管理重心更为明确,并将研发总体成本的不可控性转换为分阶段的重点可控,从而有利于企业研发成本管理效率的提高。更多还原

【Abstract】 The uncertainty and the risk of R&D activity result in the low effect of the R&D cost management;a project lifecycle theory is introduced into the R&D cost management.By analyzing the cost cause and its risk of R&D project lifecycle,the cost management mode based on the project lifecycle is explored.The mode divided the R&D cost management into four stages,these are strategic cost management of initiated stage,risk cost management of advance developing stage,quality cost management of design developing stage,and goal cost management of industry tests stage.It makes the key of R&D cost management in every stage more definitively,and the uncontrollability of overall R&D is transtered into key controllable for each stage,and it is in favor of efficiency advance for the R&D cost management.更多还原