高科技企业研发超越预算管理研究
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摘要
随着知识经济的到来,研发已成为高科技企业的“大脑和灵魂”越来越受到重视,不断加大对其投入的力度,但在研发管理方面却未引起足够的重视,管理效果欠佳,特别是在研发预算管理方面非常薄弱。究其原因主要是采用传统的预算管理理念和方式对研发进行管理。由于传统预算及管理引发的预算松弛、偏离战略、信息反馈滞后、管理低效等弊端以及研发的不确定性和复杂性导致研发预算管理问题日益突出。如何融合、集成先进的管理理念、方法和技术去改善和创新研发预算管理是十分重要的,也是非常迫切的,目前已成为理论界和实践界的一个难题。
超越预算思想是上世纪九十年代末兴起的一种全新的预算管理理念。通过将预算目标的确定与考核相分离,在企业范围内实行充分的授权,并建立强大的企业文化,辅之以各种先进的管理工具和技术,超越预算管理将企业打造成一个管理流程更具适应性、高度关注顾客需求、快速反应市场变化、不断创新、持续改进的组织。在国外超越预算思想正被越来越多的企业接受和运用并获得很好的管理效果,特别是在动态复杂的经营环境中显示出其超凡的功效。高科技企业研发面临的环境也是非常复杂多变的,采用超越预算管理来改善高科技企业研发预算管理效果是值得研究和尝试的。
本文以高科技企业研发超越预算管理问题为研究对象,在前人研究的基础上,针对我国高科技企业研发预算管理存在的问题,结合高科技企业研发特点,综合运用预算管理理论、研发预算管理理论、超越预算管理理论,围绕动态复杂环境下高科技企业如何实现研发超越预算管理这一中心问题进行理论和实践的深入探索,为解决我国高科技企业研发预算管理存在的问题和实现研发超越预算管理提供理论依据和解决方案。全文可分为五部分,共八章：
第一部分：问题提出和研究背景。论文的第一章导论,主要内容：其一,提出研究的研究背景、目的和意义；其二,对国内外研究进行了综述及评价。基于此,构建了本文的主要研究内容和逻辑思路以及采用的研究方法。
第二部分：理论研究部分,为实体研究提供理论基础。论文的第二章主要阐述了高科技企业有关基本理论、预算管理理论、研发预算管理理论、超越预算管理理论,从理论分析的角度研究了为什么高科技企业研发预算应该采用超越预算管理,为高科技企业研发超越预算管理进一步的研究奠定了理论基础。
第三部分是辅助研究,为实体研究提供辅佐与支持。论文的第三章首先对高科技企业研发传统预算管理的现状进行详细介绍,分析其存在的问题,并深入分析了高科技企业研发预算管理对管理模式的要求,以此为契机,从实践的角度提出高科技企业研发预算应该与超越预算相结合构建高科技企业研发超越预算管理模式,并从七个方面详细分析了研发预算与超越预算的契合点。
第四部分是实体研究。该研究首先从理论上构建了高科技企业研发超越预算管理体系的基本内容,其次从运行机理出发详细分析了研发超越预算管理,最后深入到研发超越预算管理的资源配置这一核心阶段进行进一步的时间-成本优化分析。第四章紧紧围绕超越预算这一全新的预算理念,从高科技企业研发超越预算管理体系的背景、目标、功能、基本架构、管理工具五个方面建立高科技企业研发超越预算管理框架体系。第五章在第四章高科技企业研发超越预算管理体系进行分析的基础上,借鉴并引入经济学、管理学的一些方法和理论对高科技企业研发超越预算管理如何运行这一核心问题进行分析。第六章基于第五章体系运行中的资源优化配置,降低风险这一基本出发点,在对时间-成本优化原理及方法进行详细分析的基础上,构建了基于遗传算法的成本优化模型并利用该模型对高科技企业研发超越预算管理中的成本优化问题进行探讨。
第五部分是基于实体研究之上的延伸研究,也就是对高科技企业研发超越预算管理的效果进行了评价。第七章首先分析了高科技企业研发超越预算管理效果的特点,然后对高科技企业研发超越预算管理效果的评价方法进行了分析和评价。最后在模拟仿真实验的基础上构建了基于BSC-FAHP的方法对高科技企业研发超越预算管理与传统预算管理效果进行评价,并对如何实施提出了相关建议。
第八章是本文的结论与展望。通过以上各章节的研究,得出本文研究工作的结论、主要创新点以及本文的不足之处和后继研究。
总之,在借鉴和吸收传统预算管理和超越预算理论的基础上,本文结合高科技企业研发管理特别是研发预算管理特点的基础上,融入超越预算思想,构建了高科技企业研发超越预算管理体系。该体系能有效化解研发风险,提高研发预算管理效果,最终实现企业战略,提高企业价值。
With the advent of knowledge economy, R&D has become brain and soul of high-tech enterprises with more and more attention, and the intensity of R&D investment increased, but paid not much enough attention to R&D management and with poor managemental effect, especially very weak in the budget management. Because budget slack, deviation strategy, information feedback and inefficient caused by traditional budget and its management and complexity and uncertainty of R&D, R&D budget management has become an increasingly important issue. How to fuse and integrate advanced management concept, methods and techniques to improve and innovative is very important, but also very urgent, it becomes difficult of the theory and practice.
Beyond budget is a new budget management concept developed in the late 1990s. Through the separation of budget target and evaluation phase, the wide scope of authorization in the enterprise, strong corporate culture, supplemented by all kinds of advanced management tools and technologies, beyond budget will change the enterprise to management process more adaptive, high attention to customer needs, fast reaction to market changes, continuous innovation, continuous improvement organization. In abroad beyond budget has been applied and accepted by more and more enterprises and obtained good effect, especially shown its extraordinary effect in the management of the business environment changing complexly and dynamically. The R&D environment high-tech enterprises Facing is very complex, whether beyond budget can be used to improve R&D budget management effect in high-tech enterprise is worth studying and trying.
The research object of the thesis is R&D beyond budget management in high-tech enterprises, on the basis of previous studies, aiming at R&D budget management problems in China high-tech enterprises, combining the character of R&D, budget management theory, R&D budget management theory, beyond budget management theory and cybernetics. Focusing on under the dynamic and complicated environment how high-tech enterprise to realize R&D beyond budget management further exploration from theory to practice in order to provide the theory basis and the solutions for solving problems in high-tech enterprise r&d budget management in China and achieving r&d beyond budget management. The full text can be divided into five major parts, a total of eight chapters:
The 1st part:background and research questions raised.This study analyzed the background and significance of domestic and foreign literatures, based on the study of the research and analysis of the status quo and the budget management and this point, it is the starting point of the study. Based on this, the paper constructs the main research contents and logical thinking, and using the research methods.
The 2nd part:part of theoretical research,providing theoretical foundation for entities study.The 2nd chapter mainly expounded high-tech enterprise theories, budget management theory, R&D budget management theory,beyond budget management theory. From the point of theoretical analysis studying why high-tech enterprises should adopt R&D budget beyond budget management, lays a theoretical foundation for high-tech enterprises R&D beyond budget management further study.
The 3rd part is auxiliary research, providing for entities adjuvant and support. Based on the theoretical analysis and practical investigation of two different perspectives on high-tech enterprise R&D budget why must adopt the beyond budget management are analysed. The third chapter of high-tech enterprise development of traditional first budget management situation of detailed introduction, analyzes its problems, and in-depth analysis of the development of high-tech enterprise management mode of the budget management, so as to put forward from the Angle of practice, high-tech enterprise development budget should be combined with the beyond budget constructing high-tech enterprise R&D budget management mode, and transcend from seven aspects, detailed analysis of the research budget and the correspondency of beyond budget.
The 4th part is entity research. The study first theoretically constructs the basic content of R&D beyond budget management system in high-tech enterprise, second from running mechanism analyses in detail of R&D beyond budget management, and finally into the resource allocation of time and cost optimization analysis—the core stage of R&D beyond budget management. The fourth chapter qaqs tightly this new budgeting conception of beyond budget, from background, the goal, the function, the basic framework, management management tool five aspects of R&D beyond budget management system in high-tech enterprise, established R&D beyond budget management framework system in high-tech enterprise. Based on the analysis of R&D beyond budget management system in high-tech enterprise in the fourth chapter, the fifth chapter refers and introduces some methods of economics, management,the theory of how to run the core problems of R&D beyond budget management in high-tech enterprise is analyzed. Based on the fifth chapter of the optimal allocation of resources and reduce risk, the sixth chapter analyses time and cost optimization principle and method in details,then based on genetic algorithm constructs cost optimization model and uses the model for r&d beyond budget management in high-tech enterprise to discuss the cost optimization problems.
The fifth part is extent research based on entity research.That is, R&D beyond budget management effectiveness in high-tech enterprises was evaluated. Chapter 7 firstly analyzed the characteristics of R&D beyond budget management effect in high-tech enterprises, and then the effect evaluation method was analyzed and evaluated. Finally by simulation experiment based on the basis of the method of FAHP-BSC, management effectiveness by R&D beyond budget and traditional budget management in high-tech enterprise were evaluated, and suggests to how to put forward were provided.
The 8th chapt is conclusion and prospect. Through the above chapters, this research conclusion, the main innovation and the deficiencies and subsequent were analysed.
Anyhow, based on reference and assimilating budget management and control theory, combining the characteristics of R&D management especially R&D budget management in high-tech enterprises, the paper tries to better up the R&D budget management system and effectively reduce R&D risk, improve its effect of R&D budget management, and finally achieve its strategy, improve its value.
超越预算思想是上世纪九十年代末兴起的一种全新的预算管理理念。通过将预算目标的确定与考核相分离,在企业范围内实行充分的授权,并建立强大的企业文化,辅之以各种先进的管理工具和技术,超越预算管理将企业打造成一个管理流程更具适应性、高度关注顾客需求、快速反应市场变化、不断创新、持续改进的组织。在国外超越预算思想正被越来越多的企业接受和运用并获得很好的管理效果,特别是在动态复杂的经营环境中显示出其超凡的功效。高科技企业研发面临的环境也是非常复杂多变的,采用超越预算管理来改善高科技企业研发预算管理效果是值得研究和尝试的。
本文以高科技企业研发超越预算管理问题为研究对象,在前人研究的基础上,针对我国高科技企业研发预算管理存在的问题,结合高科技企业研发特点,综合运用预算管理理论、研发预算管理理论、超越预算管理理论,围绕动态复杂环境下高科技企业如何实现研发超越预算管理这一中心问题进行理论和实践的深入探索,为解决我国高科技企业研发预算管理存在的问题和实现研发超越预算管理提供理论依据和解决方案。全文可分为五部分,共八章：
第一部分：问题提出和研究背景。论文的第一章导论,主要内容：其一,提出研究的研究背景、目的和意义；其二,对国内外研究进行了综述及评价。基于此,构建了本文的主要研究内容和逻辑思路以及采用的研究方法。
第二部分：理论研究部分,为实体研究提供理论基础。论文的第二章主要阐述了高科技企业有关基本理论、预算管理理论、研发预算管理理论、超越预算管理理论,从理论分析的角度研究了为什么高科技企业研发预算应该采用超越预算管理,为高科技企业研发超越预算管理进一步的研究奠定了理论基础。
第三部分是辅助研究,为实体研究提供辅佐与支持。论文的第三章首先对高科技企业研发传统预算管理的现状进行详细介绍,分析其存在的问题,并深入分析了高科技企业研发预算管理对管理模式的要求,以此为契机,从实践的角度提出高科技企业研发预算应该与超越预算相结合构建高科技企业研发超越预算管理模式,并从七个方面详细分析了研发预算与超越预算的契合点。
第四部分是实体研究。该研究首先从理论上构建了高科技企业研发超越预算管理体系的基本内容,其次从运行机理出发详细分析了研发超越预算管理,最后深入到研发超越预算管理的资源配置这一核心阶段进行进一步的时间-成本优化分析。第四章紧紧围绕超越预算这一全新的预算理念,从高科技企业研发超越预算管理体系的背景、目标、功能、基本架构、管理工具五个方面建立高科技企业研发超越预算管理框架体系。第五章在第四章高科技企业研发超越预算管理体系进行分析的基础上,借鉴并引入经济学、管理学的一些方法和理论对高科技企业研发超越预算管理如何运行这一核心问题进行分析。第六章基于第五章体系运行中的资源优化配置,降低风险这一基本出发点,在对时间-成本优化原理及方法进行详细分析的基础上,构建了基于遗传算法的成本优化模型并利用该模型对高科技企业研发超越预算管理中的成本优化问题进行探讨。
第五部分是基于实体研究之上的延伸研究,也就是对高科技企业研发超越预算管理的效果进行了评价。第七章首先分析了高科技企业研发超越预算管理效果的特点,然后对高科技企业研发超越预算管理效果的评价方法进行了分析和评价。最后在模拟仿真实验的基础上构建了基于BSC-FAHP的方法对高科技企业研发超越预算管理与传统预算管理效果进行评价,并对如何实施提出了相关建议。
第八章是本文的结论与展望。通过以上各章节的研究,得出本文研究工作的结论、主要创新点以及本文的不足之处和后继研究。
总之,在借鉴和吸收传统预算管理和超越预算理论的基础上,本文结合高科技企业研发管理特别是研发预算管理特点的基础上,融入超越预算思想,构建了高科技企业研发超越预算管理体系。该体系能有效化解研发风险,提高研发预算管理效果,最终实现企业战略,提高企业价值。
With the advent of knowledge economy, R&D has become brain and soul of high-tech enterprises with more and more attention, and the intensity of R&D investment increased, but paid not much enough attention to R&D management and with poor managemental effect, especially very weak in the budget management. Because budget slack, deviation strategy, information feedback and inefficient caused by traditional budget and its management and complexity and uncertainty of R&D, R&D budget management has become an increasingly important issue. How to fuse and integrate advanced management concept, methods and techniques to improve and innovative is very important, but also very urgent, it becomes difficult of the theory and practice.
Beyond budget is a new budget management concept developed in the late 1990s. Through the separation of budget target and evaluation phase, the wide scope of authorization in the enterprise, strong corporate culture, supplemented by all kinds of advanced management tools and technologies, beyond budget will change the enterprise to management process more adaptive, high attention to customer needs, fast reaction to market changes, continuous innovation, continuous improvement organization. In abroad beyond budget has been applied and accepted by more and more enterprises and obtained good effect, especially shown its extraordinary effect in the management of the business environment changing complexly and dynamically. The R&D environment high-tech enterprises Facing is very complex, whether beyond budget can be used to improve R&D budget management effect in high-tech enterprise is worth studying and trying.
The research object of the thesis is R&D beyond budget management in high-tech enterprises, on the basis of previous studies, aiming at R&D budget management problems in China high-tech enterprises, combining the character of R&D, budget management theory, R&D budget management theory, beyond budget management theory and cybernetics. Focusing on under the dynamic and complicated environment how high-tech enterprise to realize R&D beyond budget management further exploration from theory to practice in order to provide the theory basis and the solutions for solving problems in high-tech enterprise r&d budget management in China and achieving r&d beyond budget management. The full text can be divided into five major parts, a total of eight chapters:
The 1st part:background and research questions raised.This study analyzed the background and significance of domestic and foreign literatures, based on the study of the research and analysis of the status quo and the budget management and this point, it is the starting point of the study. Based on this, the paper constructs the main research contents and logical thinking, and using the research methods.
The 2nd part:part of theoretical research,providing theoretical foundation for entities study.The 2nd chapter mainly expounded high-tech enterprise theories, budget management theory, R&D budget management theory,beyond budget management theory. From the point of theoretical analysis studying why high-tech enterprises should adopt R&D budget beyond budget management, lays a theoretical foundation for high-tech enterprises R&D beyond budget management further study.
The 3rd part is auxiliary research, providing for entities adjuvant and support. Based on the theoretical analysis and practical investigation of two different perspectives on high-tech enterprise R&D budget why must adopt the beyond budget management are analysed. The third chapter of high-tech enterprise development of traditional first budget management situation of detailed introduction, analyzes its problems, and in-depth analysis of the development of high-tech enterprise management mode of the budget management, so as to put forward from the Angle of practice, high-tech enterprise development budget should be combined with the beyond budget constructing high-tech enterprise R&D budget management mode, and transcend from seven aspects, detailed analysis of the research budget and the correspondency of beyond budget.
The 4th part is entity research. The study first theoretically constructs the basic content of R&D beyond budget management system in high-tech enterprise, second from running mechanism analyses in detail of R&D beyond budget management, and finally into the resource allocation of time and cost optimization analysis—the core stage of R&D beyond budget management. The fourth chapter qaqs tightly this new budgeting conception of beyond budget, from background, the goal, the function, the basic framework, management management tool five aspects of R&D beyond budget management system in high-tech enterprise, established R&D beyond budget management framework system in high-tech enterprise. Based on the analysis of R&D beyond budget management system in high-tech enterprise in the fourth chapter, the fifth chapter refers and introduces some methods of economics, management,the theory of how to run the core problems of R&D beyond budget management in high-tech enterprise is analyzed. Based on the fifth chapter of the optimal allocation of resources and reduce risk, the sixth chapter analyses time and cost optimization principle and method in details,then based on genetic algorithm constructs cost optimization model and uses the model for r&d beyond budget management in high-tech enterprise to discuss the cost optimization problems.
The fifth part is extent research based on entity research.That is, R&D beyond budget management effectiveness in high-tech enterprises was evaluated. Chapter 7 firstly analyzed the characteristics of R&D beyond budget management effect in high-tech enterprises, and then the effect evaluation method was analyzed and evaluated. Finally by simulation experiment based on the basis of the method of FAHP-BSC, management effectiveness by R&D beyond budget and traditional budget management in high-tech enterprise were evaluated, and suggests to how to put forward were provided.
The 8th chapt is conclusion and prospect. Through the above chapters, this research conclusion, the main innovation and the deficiencies and subsequent were analysed.
Anyhow, based on reference and assimilating budget management and control theory, combining the characteristics of R&D management especially R&D budget management in high-tech enterprises, the paper tries to better up the R&D budget management system and effectively reduce R&D risk, improve its effect of R&D budget management, and finally achieve its strategy, improve its value.
引文
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