基于责任会计的企业研发绩效考核指标体系的构建及运用.pdf

武汉科技大学
硕士学位论文
基于责任会计的企业研发绩效考核指标体系的构建及运用
姓名:张雨
申请学位级别:硕士
专业:企业管理
指导教师:李永周
2010-11-25
武汉科技大学硕士论文第I页
摘要
金融危机之后经济的新特征、新需求的呈现和全球化竞争的加剧,使得技术创新越发
成为企业保持竞争优势的核心竞争力。而研发能力作为技术创新中最具创造力的驱动因
素,其绩效考核问题成为企业管理中的核心内容。基于企业分权管理体制的盛行和研发工
作的特殊性质,本文引用责任会计的思想,构建研发部门和研发团队的责任中心---费用中
心,从费用的角度构建KPI,并在团队绩效的基础上考核团队成员绩效,最终形成了研发
部门、研发团队和研发个人三个层次的绩效考核指标体系。
全文共分为六部分:第一章,绪论,主要介绍本文的研究背景及意义、国内外研究现
状、论文研究内容、技术路线和拟解决的关键问题;第二章,基础理论,主要介绍三个基
础理论——绩效、研发团队和责任会计;第三章,研发工作和研发绩效的特征分析,分析
了研发工作与其他工作的不同之处,并分析绩效考核中要注意的问题;第四章,本文的主
体部分,结合责任会计的思想和研发工作 KPI,构建了研发部门、研发团队和研发人员的
绩效评价指标体系;第五章,案例研究和应用,本文以 A 公司研发团队为例,分析该公司
研发部门的绩效现状,构建了绩效考核指标体系,并计算权重;第六章,结论与展望,分
析了本文的可取之处及局限,并对后期研究做出展望。

关键词:责任会计研发工作绩效考核指标体系
第 II 页武汉科技大学硕士论文
Abstract
After the economic crisis, economy has shown its new features and demands, global
competition is growing in intensity, both of this made technological innovation became even
more to be petitiveness to maintain business management advantages. Based on the
prevalence of decentralized management system of enterprises and the special nature of R & D,
this article construct responsibility centers of R & D departments with the idea of Responsibility
Accounting, found the KPI from a cost point of view. Besides, it assessed team members’
performance on the basis of team’s. Eventually formed three levels of Performance Evaluation
Systems ,which consist of the R & D department, R & D team and R & D individual .
The thesis is divided into six parts: The first chapter, introduction, mainly presents
background, significance, research status, research content, technical line and key issues to be
resolved; The second chapter, basic theory, mainly presents there theories----Performance, R &
D team and responsibility accounting; The third chapter, analyzes the differences of R & D work
and other works, and the Attention of Performance Assessment ; The fourth chapter, Constructs
the Performance systems of R & D department, R & D team and R & D indi