基于作业成本法的企业研发支出研究  

Research on the Enterprise Research and Development Expenditure Based on the Activity-Based Costing

作　　者：孟宪宝[1] 彭艳军 裴萌 MENG Xian-bao;PENG Yan-jun;PEI Meng(Hebei Normal University,Shijiazhuang 050000,China)

机构地区：[1]河北师范大学,石家庄050000

出　　处：《中小企业管理与科技》2018年第20期72-73,共2页Management & Technology of SME

摘　　要：在创新能力和先进科学技术成为企业在市场中脱颖而出的杀手锏这个环境中,研究与开发费用已成为日常支出中日益重要的部分。如何使研发费用的会计处理更符合时代要求,已成为国内外争论的课题。从管理会计的角度,论文采用基于作业成本法将研发支出费用化,尝试为管理者提供产品成本更准确全面的信息。In the environment where innovation and advanced science and technology become the key factors of enterprises to stick out in the market,the research and development costs has become an increasingly important part of daily spending.Howtomake the accounting ofR&D cost more in line with the requirements of the times has become a controversial topic both at home and abroad.From the perspective of management accounting,the paper adopts the activity-based costing method to handle R&D expenditures,and tries to provide managers with more accurate and comprehensive information of product cost.

关 键 词：作业成本法 研发支出 成本化 作业中心 

分 类 号：F275.2[经济管理—企业管理]