Innovation of the enterprises R & D budget pattern: Based on principle of ABB

摘要：

With the competition of enterprises from productivity to R & D ability,it is imperative to reinforce the financial management during R & D progress. Budget management is especially important as it is a subset of financial management. Based on the analysis of Activity-Based Budgeting (ABB),combining the characteristic of R & D budget activity,the paper puts forward that ABB can be referred to R & D budget,and then,the authors design a R & D budget model and budget preparation method which based on ABB. The advantage of the pattern lays in through decomposing R & D process layer by layer,corresponding the cost and the activity consumption one by one,therefore realizing the dynamic controlling throughout the R & D process under the given resource of an enterprise,then getting balance of both operating and financial cycle.

关键词： activity resource R & D budget Activity-Based Budgeting

作者: Liang Laixin Guan Xiaochun Yan Shaodong

作者单位: Business School,CSU,ChangSha,China

会议类型: 国际会议

会议名称: The First International Conference on Management Innovation(ICMI 2007)(管理创新会议)

会议地点: 上海

会议语种:英文

页码: 1233-1238

在线出版日期: 2007-06-04（万方平台首次上网日期，不代表论文的发表时间）