Multi-aperture calculation method based on enterprise research and development management cost

Abstract

The invention discloses a multi-aperture calculation method based on enterprise research and development management cost, and relates to the technical field of enterprise research and development management, and the method comprises the steps: S1, determining a multi-aperture accounting system framework; s2, data collection and classification; s3, initial cost distribution; s4, performing dynamic adjustment and optimization; and S5, monitoring and feedback. According to the multi-aperture calculation method based on the enterprise research and development management cost, by constructing a multi-aperture accounting system framework, resource consumption characteristics of research and development activities can be accurately reflected from multiple dimensions such as project types, research and development stages and resource types, and through multi-aperture calculation, enterprises can calculate the research and development management cost according to characteristics, requirements and potential values of different projects. And research and development resources are scientifically and reasonably distributed. Meanwhile, a dynamic adjustment and optimization mechanism allows an enterprise to flexibly adjust an accounting caliber and a cost distribution mode according to the actual progress and change of a research and development project, and efficient configuration of resources is ensured.

Description

Technical Field

[0001] This invention relates to the field of enterprise R&D management technology, specifically to a multi-dimensional calculation method for enterprise R&D management expenses. Background Technology

[0002] In today's era of globalization, innovation competition is becoming increasingly fierce, and corporate R&D activities have become the core engine driving technological breakthroughs and the transformation of commercial value. From the perspective of technological breakthroughs, R&D is a key way for enterprises to explore unknown fields and pioneer new technological frontiers; from the perspective of commercial value transformation, successful R&D activities can bring significant economic benefits and competitive advantages to enterprises. Through R&D, enterprises can launch innovative and differentiated products and services to meet the ever-changing needs of the market, thereby winning customer favor and market share.

[0003] However, traditional R&D expense management models have exposed numerous problems, severely hindering the effective implementation of corporate R&D activities. Among these, the disconnect between input and output is particularly prominent. On the one hand, the accounting methods for R&D expenses are limited; most companies use only one or a few fixed methods to calculate R&D expenses, only providing an overall picture and failing to accurately reflect the resource consumption characteristics of different projects and stages. This results in a lack of accurate data support when evaluating the benefits of R&D projects, making it impossible for companies to allocate resources scientifically and rationally for each project. Especially for cross-disciplinary and long-term R&D projects, the required human, material, and financial resources vary significantly at different stages. A single accounting method cannot effectively distinguish and accurately calculate these complex changes, making it difficult for companies to accurately grasp the true cost of each project.

[0004] On the other hand, the allocation of costs is also very crude. Under the traditional model, the allocation of R&D expenses often lacks a scientific and rational basis, relying more on experience or simple proportional allocation. This leads to a serious mismatch in cost allocation between high-value activities and inefficient processes. Some highly innovative and high-potential-value R&D activities may not be fully implemented due to insufficient allocated funds; while some inefficient and low-output processes may waste resources due to excessive allocation. This unreasonable cost allocation not only affects the overall efficiency and quality of R&D projects but also results in a lack of accurate data support for corporate strategic decisions. Summary of the Invention

[0005] The purpose of this invention is to provide a multi-dimensional calculation method for enterprise R&D management expenses in order to solve the problems mentioned in the background art.

[0006] To achieve the above objectives, the present invention provides the following technical solution: a multi-dimensional calculation method for enterprise R&D management expenses, comprising the following steps: S1. Determine the framework of the multi-caliber accounting system: Through research and analysis, determine the accounting dimensions of enterprise R&D expenses, including project type, R&D stage, resource type, etc., and design specific accounting calibers for each dimension. Combine the accounting calibers of each dimension to form an accounting framework that can reflect the resource consumption characteristics of R&D activities from multiple dimensions such as different projects and different stages. This step involves both internal and external research. Internal research includes in-depth discussions with relevant personnel in the company's R&D department, finance department, and project management team to understand their practical problems and needs in R&D expense accounting and management. External research involves studying the R&D expense accounting models of companies in the same industry or other similar companies, learning from their successful experiences, and avoiding their mistakes.

[0007] S2. Data Collection and Classification: Collect data related to R&D activities, including labor costs, material costs, and equipment usage records, through project management systems, financial systems, time recording systems, etc., and classify and organize the collected data according to the predetermined accounting standards. S3. Initial cost allocation: Allocate initial R&D costs for each project and each stage based on historical data, project plans or budgets; S4. Dynamic Adjustment and Optimization: Adjust the accounting scope and cost allocation method dynamically according to the actual progress and changes of the R&D project.

[0008] Furthermore, in step S1, the specific dimensions for calculating enterprise R&D expenses are as follows: Project Types: Based on the nature, objectives, and application areas of enterprise R&D projects, projects are classified into different types, including but not limited to new product development, technological improvement, and basic research. Different types of projects differ in resource consumption, risk level, and expected returns, requiring the use of different accounting methods. Research and development phase: Research and development projects are divided into different phases, including the concept phase, design phase, development phase, and testing phase. Each phase has different requirements for human, material, and financial resources. Phased accounting can more accurately reflect the resource consumption. Resource types: Identify the types of resources involved in R&D activities, including human resource costs (such as R&D personnel salaries and benefits), material costs (such as raw materials and experimental equipment), equipment usage records (such as R&D equipment depreciation and maintenance costs), and other indirect costs (such as management fees and travel expenses). Different types of resources have different cost structures and allocation methods, and need to be accounted for separately.

[0009] Furthermore, in step S2, data integration tools (such as Informatica, Talend, etc.) are used to automatically collect and synchronize data. Specifically, according to a set data collection cycle (such as weekly or monthly), data is periodically exported or extracted from various systems and filled into a data collection template. The template includes key fields such as project type, R&D stage, resource type, date, amount or working hours. For data that cannot be automatically collected, it is manually entered.

[0010] Furthermore, in step S3, a cost allocation method is selected based on the project characteristics, as follows: For projects with clearly defined and relatively stable budgets, the allocation method is to use a proportional allocation based on the project budget. This means allocating R&D expenses according to the proportion of each project's budget to the total budget. The allocation steps are as follows: I. Determine the total budget for all projects; II. Calculate the percentage of the total budget allocated to each project; III. Allocate the total R&D expenses to each project according to the calculated proportions; For projects with clearly quantifiable workloads and directly related to resource consumption, the allocation should be based on the R&D workload. This means allocating R&D expenses according to the R&D workload (such as workload, man-hours, task complexity, etc.) of each project or phase. The allocation steps are as follows: Ⅰ. Quantify the R&D workload of each project or stage through tools such as time recording systems and task management systems; II. Calculate the total workload of all projects or phases; III. Allocate the total R&D expenses to each project or phase based on the proportion of the total workload of each project or phase to the total workload; For projects with long R&D cycles and significantly different resource requirements at different stages, the allocation should be based on the needs of each project stage. The allocation steps are as follows: I. Divide the R&D project into several phases, such as requirements analysis, design, development, and testing; II. Assess the resources required for each stage, including manpower, materials, equipment, etc. III. Based on the evaluation results, allocate corresponding R&D expenses for each stage; For companies undertaking multiple R&D projects simultaneously with varying priorities, the allocation should be based on project priority. This means allocating R&D funds according to project priority (e.g., strategic importance, market potential, technical difficulty). The allocation steps are as follows: I. Determine the priority of each project, such as high, medium, and low; II. Set different cost allocation weights based on priority; III. Allocate the total R&D expenses to each project according to the set weights.

[0011] Furthermore, the allocation of R&D expenses based on the amount of R&D tasks is calculated using the following formula: ; in, For the project The allocated R&D expenses, Total R&D expenses For the project The workload, , … The workloads for Project 1, Project 2, ..., Project n are listed in order.

[0012] Furthermore, the specific operation of step S4 is as follows: establish a regular evaluation mechanism to evaluate the progress and resource consumption of R&D projects, and adjust the accounting methods and cost allocation based on the evaluation results.

[0013] Furthermore, step S4 includes the following sub-steps: S41. Periodic evaluation: Set an evaluation cycle (such as monthly or quarterly) to evaluate the progress and resource consumption of R&D projects; S42. Adjust accounting scope: Based on the evaluation results, dynamically adjust the accounting scope, including adding or removing accounting dimensions, adjusting the weight of accounting scope, and adjusting the accounting scope. S43. Optimize cost allocation: Based on the adjusted accounting standards and the actual progress of the project, recalculate and adjust the cost allocation method.

[0014] Furthermore, in step S41, the evaluation method adopts a combination of quantitative and qualitative approaches. The quantitative evaluation uses data analysis to measure whether the various indicators of the project have met expectations, while the qualitative evaluation uses expert review, team discussion, and other methods to assess the overall performance and potential problems of the project.

[0015] Furthermore, the calculation method also includes the following steps: S5. Monitoring and Feedback: Monitor the R&D expense accounting and allocation process, promptly identify problems, and provide feedback and adjustments.

[0016] Furthermore, in step S5, the R&D expense accounting and allocation process is continuously monitored by setting monitoring indicators and establishing a feedback mechanism. The establishment of monitoring indicators: A series of specific and quantifiable monitoring indicators are established, including cost utilization rate, project schedule deviation rate, resource consumption efficiency, cost deviation rate, and R&D output rate, to measure the accuracy of R&D expense accounting and allocation; Expense utilization rate: The ratio of actual R&D expenditure to budgeted R&D expenditure, used to monitor whether expenses are used as planned; Calculation formula: Expense utilization rate = Actual expenditure / Budgeted expenditure × 100%; Project schedule deviation rate: The degree of deviation between the actual project schedule and the planned project schedule, used to assess whether the project is progressing as planned; Calculation formula: Project schedule deviation rate = (Actual completed workload / Planned completed workload - 1) × 100%; Resource consumption efficiency: The amount of resources consumed per unit of task, used to evaluate the efficiency of resource utilization; the calculation formula varies depending on the type of resource, for example, human cost efficiency = actual human cost / actual completed workload. Cost deviation rate: The degree of deviation between actual cost and budgeted cost, used to monitor the accuracy of cost control; Calculation formula: Cost deviation rate = (Actual cost - Budgeted cost) / Budgeted cost × 100%; R&D output rate: The innovative results or economic benefits generated per unit of R&D expenditure, used to evaluate the overall effectiveness of R&D activities; the calculation formula varies depending on the evaluation criteria, for example, new product R&D output rate = new product sales / total R&D expenditure; The established feedback mechanism: when the monitoring indicators exceed the preset range, the feedback mechanism is triggered in a timely manner to adjust the accounting scope and cost allocation method.

[0017] This invention provides a multi-dimensional calculation method for enterprise R&D management expenses, which has the following beneficial effects: This invention constructs a multi-dimensional accounting framework that accurately reflects the resource consumption characteristics of R&D activities from multiple dimensions, including project type, R&D stage, and resource type. Through multi-dimensional calculation, enterprises can scientifically and rationally allocate R&D resources based on the characteristics, needs, and potential value of different projects. Simultaneously, a dynamic adjustment and optimization mechanism allows enterprises to flexibly adjust the accounting scope and cost allocation methods according to the actual progress and changes of R&D projects, ensuring efficient resource allocation. Furthermore, monitoring indicators and a feedback mechanism are established to continuously monitor the R&D cost accounting and allocation process, promptly identify problems, and provide feedback and adjustments, further improving the accuracy of R&D cost management. Attached Figure Description

[0018] Figure 1 This is a flowchart illustrating the steps of the present invention for calculating enterprise R&D management expenses using multiple perspectives. Detailed Implementation

[0019] The embodiments of the present invention will be described in further detail below with reference to the accompanying drawings and examples. The following examples are for illustrative purposes only and should not be construed as limiting the scope of the invention.

[0020] Example 1: New Product Development Project A technology company plans to develop a brand new smartphone. The project has a two-year timeframe and is divided into four phases: concept, design, development, and testing. The project involves multiple departments, including R&D, design, production, and marketing.

[0021] Step 1: Determine the framework of the multi-caliber accounting system: Project type: New product development; Research and development phases: concept phase, design phase, development phase, testing phase; Resource types: Human resource costs (salaries and benefits of R&D personnel), material costs (raw materials and experimental equipment), equipment usage records (depreciation and maintenance costs of R&D equipment), and indirect costs (administrative expenses and travel expenses).

[0022] Step 2, Data Collection and Classification: Informatica is used to regularly collect data from project management systems, financial systems, and timekeeping systems. The labor cost in the concept phase is 1 million yuan, and the material cost is 500,000 yuan; the labor cost in the design phase is 2 million yuan, and the material cost is 1 million yuan; the labor cost in the development phase is 5 million yuan, and the material cost is 3 million yuan; and the labor cost in the testing phase is 1.5 million yuan, and the material cost is 750,000 yuan.

[0023] Step 3, Initial Cost Allocation: The total R&D budget is 15 million yuan. This example selects to allocate the budget according to project phase requirements, and the allocation results are as follows: Concept phase: Assess the required resources and allocate 2 million yuan for R&D expenses (1 million yuan for human resources + 500,000 yuan for materials + 500,000 yuan for indirect costs).

[0024] Design phase: Allocate R&D expenses of 3.5 million yuan (2 million yuan for human resources + 1 million yuan for materials + 500,000 yuan for indirect costs).

[0025] Development phase: Allocate R&D expenses of 7.5 million yuan (5 million yuan for human resources + 3 million yuan for materials + -500,000 yuan for indirect costs, as some indirect costs have already been allocated in the previous phase).

[0026] Testing phase: Allocate R&D expenses of 2 million yuan (1.5 million yuan for manpower + 750,000 yuan for materials + indirect costs -250,000 yuan).

[0027] Step 4: Dynamic Adjustment and Optimization: An assessment is conducted quarterly to identify delays in the development phase caused by technical challenges, necessitating increased manpower.

[0028] Adjust the accounting criteria: Add "solving technical problems" as a new accounting dimension, and allocate an additional 1 million yuan of R&D expenses to the development stage.

[0029] Optimize cost allocation: Allocate 500,000 yuan from the testing phase budget to the development phase, and adjust the allocation ratio of indirect costs for each phase.

[0030] Step 5, Monitoring and Feedback: Monitoring metrics were established: cost utilization rate, project schedule deviation rate, and resource consumption efficiency. It was found that the cost utilization rate was low during the concept phase, but the project schedule deviation rate was high. Investigation revealed this was due to insufficient market research. Therefore, a feedback mechanism was triggered, resulting in an additional 200,000 yuan for market research and adjustments to the budget allocation for subsequent phases.

[0031] Implementation results: The project was completed on schedule, with total R&D costs kept below 15.5 million yuan. Through multi-dimensional accounting and dynamic adjustments, resource utilization efficiency was effectively improved, and unnecessary waste was reduced. The project successfully launched new products, which received a warm market response and brought significant economic benefits to the company.

[0032] Example 2: Technical Improvement Project A manufacturing company plans to upgrade its existing production line to improve production efficiency and product quality. The project has a one-year timeframe and is divided into four phases: requirements analysis, design improvement, implementation improvement, and results evaluation.

[0033] Step 1: Determine the framework of the multi-caliber accounting system: Project type: Technological improvement; Research and development phase: requirements analysis, design improvement, implementation improvement, and effect evaluation; Resource types: Human resource costs (salaries and benefits of technical personnel), material costs (parts and equipment required for improvement), equipment usage records (depreciation and maintenance costs of production equipment), and indirect costs (training costs and travel expenses).

[0034] Step 2, Data Collection and Classification: Data is collected regularly using data integration tools. The labor cost for the requirements analysis phase is 300,000 yuan, and the material cost is 100,000 yuan; the labor cost for the design improvement phase is 800,000 yuan, and the material cost is 500,000 yuan; the labor cost for the implementation improvement phase is 1,500,000 yuan, and the material cost is 1,000,000 yuan; the labor cost for the effect evaluation phase is 200,000 yuan, and the material cost is 50,000 yuan.

[0035] Step 3, Initial Cost Allocation: The total R&D budget is 4 million yuan. This embodiment selects allocation based on the amount of R&D tasks, and the following allocation results are obtained after calculation: The workload assessment for the requirements analysis phase is 10%, and 400,000 yuan of R&D expenses are allocated.

[0036] The task volume assessment for the design improvement phase is 25%, and 1 million yuan of R&D expenses are allocated.

[0037] The task volume assessment for the implementation and improvement phase is 50%, and 2 million yuan of R&D expenses are allocated.

[0038] The task volume assessment for the effectiveness evaluation phase is 15%, and 600,000 yuan of R&D expenses are allocated.

[0039] Step 4: Dynamic Adjustment and Optimization: An assessment was conducted every two months to identify an increase in workload due to design changes during the design improvement phase.

[0040] Adjust the accounting criteria: Add "design changes" as an accounting dimension and reassess the task volume ratio of each stage.

[0041] Optimize cost allocation: Allocate 200,000 yuan from the budget of the effect evaluation stage to the design improvement stage, and adjust the allocation ratio of human resources and material costs in each stage.

[0042] Step 5, Monitoring and Feedback: Monitoring metrics were established: cost deviation rate, R&D output rate, and resource consumption efficiency. A high cost deviation rate was found during the implementation and improvement phase, which was investigated and found to be caused by fluctuations in material procurement prices. This triggered a feedback mechanism, leading to renegotiated prices with suppliers and adjustments to material cost budgets for subsequent phases.

[0043] Implementation results: The project was completed one month ahead of schedule, with total R&D costs kept below 3.9 million yuan. Through multi-dimensional accounting and dynamic adjustments, uncertainties such as design changes and material price fluctuations were effectively addressed. The technological improvements increased production line efficiency by 20% and significantly enhanced product quality, bringing long-term economic benefits and a competitive advantage to the company.

[0044] The embodiments of the present invention are given for illustrative and descriptive purposes only, and are not intended to be exhaustive or to limit the invention to the forms disclosed. Many modifications and variations will be apparent to those skilled in the art. The embodiments were chosen and described in order to better illustrate the principles and practical application of the invention, and to enable those skilled in the art to understand the invention and to design various embodiments with various modifications suitable for a particular purpose.

Claims

1. A multi-dimensional calculation method for enterprise R&D management expenses, characterized in that, Includes the following steps: S1. Determine the framework of the multi-caliber accounting system: Through research and analysis, determine the accounting dimensions of enterprise R&D expenses, design specific accounting calibers for each dimension, and combine the accounting calibers of each dimension to form an accounting framework. S2. Data Collection and Classification: Collect data related to R&D activities through the project management system, financial system, and time record system, and classify and organize the data according to the predetermined accounting standards, classifying the collected data into different accounting standards. S3. Initial cost allocation: Allocate initial R&D costs for each project and each stage based on historical data, project plans or budgets; S4. Dynamic Adjustment and Optimization: Adjust the accounting scope and cost allocation method dynamically according to the actual progress and changes of the R&D project.

2. The calculation method for enterprise R&D management expenses based on multiple perspectives as described in claim 1, characterized in that, In step S1, the dimensions for calculating enterprise R&D expenses include project type, R&D stage, and resource type, as detailed below: Project Types: Based on the nature, objectives, and application areas of enterprise R&D projects, projects are classified into different types, including but not limited to new product development, technological improvement, and basic research; Research and development phase: The research and development project is divided into different phases, including the concept phase, design phase, development phase, and testing phase; Resource types: Identify the types of resources involved in R&D activities, including human resource costs, material costs, equipment usage records, and other indirect costs.

3. The calculation method for enterprise R&D management expenses based on multiple perspectives as described in claim 1, characterized in that, In step S2, a data integration tool is used to automatically collect and synchronize data. Specifically, according to a set data collection cycle, data is periodically exported or extracted from various systems and filled into a data collection template. The template includes key fields such as project type, R&D stage, resource type, date, amount, or working hours. For data that cannot be automatically collected, it is manually entered.

4. The calculation method for enterprise R&D management expenses based on multiple perspectives as described in claim 1, characterized in that, In step S3, a cost allocation method is selected based on the project characteristics, as follows: For projects with clearly defined and relatively stable budgets, the allocation method is to use a proportional allocation based on the project budget. This means allocating R&D expenses according to the proportion of each project's budget to the total budget. The allocation steps are as follows: I. Determine the total budget for all projects; II. Calculate the percentage of the total budget allocated to each project; III. Allocate the total R&D expenses to each project according to the calculated proportions; For projects with clearly quantifiable workloads and directly related to resource consumption, the allocation should be based on the R&D workload. This means allocating R&D expenses according to the R&D workload of each project or phase. The allocation steps are as follows: Ⅰ. Quantify the R&D workload of each project or stage through a work hour recording system and a task management system; II. Calculate the total workload of all projects or phases; III. Allocate the total R&D expenses to each project or phase based on the proportion of the total workload of each project or phase to the total workload; For projects with long R&D cycles and significantly different resource requirements at different stages, the allocation should be based on the needs of each project stage. The allocation steps are as follows: I. Divide the R&D project into several phases; II. Assess the resources required for each stage; III. Based on the evaluation results, allocate corresponding R&D expenses for each stage; For companies undertaking multiple R&D projects simultaneously with varying priorities, the allocation should be based on project priority. The allocation steps are as follows: I. Determine the priority of each project; II. Set different cost allocation weights based on priority; III. Allocate the total R&D expenses to each project according to the set weights.

5. The calculation method for enterprise R&D management expenses based on multiple perspectives as described in claim 4, characterized in that, The allocation of R&D expenses based on R&D workload is calculated using the following formula: ； in, For the project The allocated R&D expenses, Total R&D expenses For the project The workload, , … The workloads for Project 1, Project 2, ..., Project n are listed in order.

6. The calculation method for enterprise R&D management expenses based on multiple perspectives as described in claim 1, characterized in that, The specific operation of step S4 is as follows: establish a regular evaluation mechanism to evaluate the progress and resource consumption of R&D projects, and adjust the accounting standards and cost allocation based on the evaluation results.

7. The calculation method for enterprise R&D management expenses based on multiple perspectives as described in claim 6, characterized in that, Step S4 includes the following sub-steps: S41. Periodic evaluation: Set an evaluation cycle to evaluate the progress and resource consumption of R&D projects; S42. Adjust accounting scope: Based on the evaluation results, dynamically adjust the accounting scope, including adding or removing accounting dimensions, adjusting the weight of accounting scope, and adjusting the accounting scope. S43. Optimize cost allocation: Based on the adjusted accounting standards and the actual progress of the project, recalculate and adjust the cost allocation method.

8. The calculation method for enterprise R&D management expenses based on multiple perspectives as described in claim 7, characterized in that, In step S41, the evaluation method combines quantitative and qualitative approaches. The quantitative evaluation uses data analysis to measure whether the project's various indicators meet expectations, while the qualitative evaluation uses expert review and team discussion to assess the project's overall performance and potential problems.

9. The calculation method for enterprise R&D management expenses based on multiple perspectives according to claim 1, characterized in that, It also includes the following steps: S5. Monitoring and Feedback: Monitor the R&D expense accounting and allocation process, promptly identify problems, and provide feedback and adjustments.

10. The calculation method for enterprise R&D management expenses based on multiple perspectives according to claim 9, characterized in that, In step S5, the R&D expense accounting and allocation process is continuously monitored by setting monitoring indicators and establishing a feedback mechanism. The establishment of monitoring indicators: A series of specific and quantifiable monitoring indicators are established, including cost utilization rate, project schedule deviation rate, resource consumption efficiency, cost deviation rate, and R&D output rate, to measure the accuracy of R&D expense accounting and allocation; The established feedback mechanism: when the monitoring indicators exceed the preset range, the feedback mechanism is triggered in a timely manner to adjust the accounting scope and cost allocation method.

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