我国研发支出的成本化研究——一个基于上市公司作业成本法的案例启示  

A Study on How to Treat R&D as Cost in China ——A Case Based on a Listed Company in an Activity-Based-Costing

作　　者：潘飞[1] 童卫华[1] 杨慧辉[1] 

机构地区：[1]上海财经大学会计学院,上海200433

出　　处：《财经研究》2004年第4期77-87,共11页Journal of Finance and Economics

基　　金：国家社会科学基金资助项目(02BJY025) ;立项题目为<作业成本系统的设计---企业成本管理的模式转换>

摘　　要：在传统成本核算体系下,研究与开发支出往往作为费用处理。随着企业研发支出的不断加大,这种处理方法已不利于企业管理层做出各种决策。文章通过我国上市公司许继电气的案例,从管理会计的视角,应用作业成本法将研发支出成本化,作为产品成本的一部分,以期达到为企业内部管理决策提供相关信息的目的。In the system of the conventional costing, the expenditure of research and development is always treated as the expense. However, this method goes against manager decision-making while the amount of R&D becomes larger and larger. Taking XuJi Electric Corporate as an example, this paper, from the perspective of management accounting, deals with R&D as product cost by employing activity-based-costing in order to provide relevant information for internal decision making in a company.

关 键 词：作业成本法 研发支出 成本化 费用化 

分 类 号：F234[经济管理—会计学]