研究-开发-创新(rdi)活动评价的财务管理要素

Bianca Cezarina Ene, A. Ioana, D. Tufeanu, Daniela Ionela Juganaru, Daniela Alice Luta (Manolescu)
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引用次数: 0

摘要

本文提出了研究开发与创新活动评价的具体要素:科研活动评价;对有关工作人员的评价;有形资产估值;无形资产估值。本文还提出了研究、开发、创新评价的两种方法:宏观经济方法;微观经济的方法。比较分析是基于研究活动、开发和创新领域的结果管理和目标管理。在此背景下,我们提出了用于评价研究、开发、创新的经济财务指标:新销售额;成本节约率;研究开发创新收入。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FINANCIAL MANAGEMENT ELEMENTS SPECIFIC TO THE EVALUATION OF RESEARCH-DEVELOPMENT-INNOVATION (RDI) ACTIVITIES
This article presents the main elements specific to the evaluation of research and development and innovation activities: evaluation of scientific research activity; evaluation of the staff involved; valuation of tangible assets; valuation of intangible assets. Also, we present in the article the two ways of approaching the evaluation of research, development, innovation: macroeconomic approach; microeconomic approach. The comparative analysis is based on the management by results and the management by objectives in the field of research activities, development, and innovation. In this context, we present the economic-financial indicators used in the evaluation of the research, development, innovation: the rate of new sales; cost savings rate; revenues from research development innovation.
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