预算管理是企业研发管理中的一个重要方面,将价值链的思想引入到企业研发预算管理中,从企业内部价值链的角度,探讨了基于企业价值链的研发预算编制方法。提出了由研发预算编制循环体系、研发预算目标的确定、研发价值链分析和资源分配所构成的研发预算编制模式。
Budget management is an important part of R&D management, this paper inducted the value chain thought into budget management of enterprises from interior value chain of enterprises, discussed R&D budget workout method that based on value chain of enterpr/ses. Thin paper also bring forward R&D budget workout mode, which included circle system of R&D budget workout, cognizancing R&D budget goal, analyzing R&D value chain, distributing resource .