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Application Research of Management Accounting in Science Institute

Received: 13 November 2016     Accepted: 8 December 2016     Published: 14 January 2017
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Abstract

In order to improve the management level of scientific research and development (R & D) funds in scientific research institutions, this paper explores the ways and methods to optimize the management of R & D funds of scientific institutions by using management accounting. According to the scope and characteristics of the factors influencing the management of R & D funds, the evaluation index of R & D funds management is defined as four secondary indexes and 14 third-level indicators. The four secondary indexes are R & D funds management organization, management system, management information and management process. Then fuzzy comprehensive evaluation method is adopted, and an evaluation example named M is chosen to carry on the empirical analysis, the appraisal grade is calculated finally. The evaluation results are in good agreement with the actual situation of the R & D funds management of the evaluation example M. At last, this paper puts forward the measures to improve the R & D funds management of scientific research institutions, and provides the basis and reference for strengthening the overall planning and optimizing allocation of R & D funds.

Published in International Journal of Accounting, Finance and Risk Management (Volume 2, Issue 1)
DOI 10.11648/j.ijafrm.20170201.13
Page(s) 14-20
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2017. Published by Science Publishing Group

Keywords

Management Accounting, R & D funds Management, Fuzzy Comprehensive Evaluation Method, Evaluation, Application

References
[1] Lou Jiwei. Accelerating the Development of Managerial Accounting with Chinese Characteristics to Promote China Economic Transformation and Upgrading [EB/OL]. http://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201408/t20140829_1133308.html
[2] Ji Huihong. Think on the Management of Scientific Research Funds in Colleges and Universities [J]. Friends of Accounting, 2014 (5): 121-122
[3] Zhu Qingfeng, Xu Zhongping, Wang li. Analysis and Comparison of Corporation Control Activities Assessment based on Fuzzy Comprehensive Method and BP Neural Network Method [J], Business Review, 2013, 25 (8): 113-123
[4] Wang Qiquan, Jin Longzhe. Analysis and Application of fuzzy comprehensive assessment methods in Large-scale Activities Stampede Accidents [J], China safety science journal, 2007, 17 (9): 124-128
[5] Wang Qiquan, Tong Ruipeng. Analysis and Application of Fuzzy Comprehensive Evaluation Method in Enterprise Safety Evaluation [J], Journal of North China Institute of Science and Technology, 2006, 3 (4): 26-31
[6] Han Li, Mei Qiang, Lu Yyumei, etc. Analysis and Research on AHP - Fuzzy Comprehensive Evaluation Method [J], China Safety Science Journal, 2004, 14 (7): 86-89
[7] Chen Xiaohong, Yang Zhihui. Research on Credit Evaluation System Based on Improved Fuzzy Comprehensive Evaluation Method - A Case Study of Small and Medium-sized Listed Companies in China [J], Chinese Journal of Management Science, 2015, 23 (1): 146-153
[8] Yang Yang, Gao Gengjun. Research on the Fuzzy Comprehensive Evaluation of the Risk of the Chattel Mortgage Financing - Based on the TFN - AHP Model [J], Communication of Finance and Accounting, 2016 (32): 97-100
[9] Tang Qiyi. DPS Date Processing System [M], Beijing: Science process, 2010: 1127-1138
[10] Wang Huazhong, Qiang Fengjiao, Chen Xiaodun. Re - determination of Weight and Evaluation Principle in Fuzzy Comprehensive Evaluation [J], Statistics & Decision, 2015 (8): 24-27
[11] Wang Li. Internal control construction of Instituition [J]. China Science and technology information, 2012 (1): 113-115
[12] Huang Haiying, Chen Xiuyun. Discussion on Problems and Improvement Measures of Scientific Research Funds Management in Scientific Research Institutes [J]. Technology innovation and application, 2015 (18): 41-41
[13] Song Yongjie. Discussion of the Whole Process Management of Scientific Research Funds [J]. Forum on Science and Technology in China, 2009, (11): 3-7
Cite This Article
  • APA Style

    Wang Li. (2017). Application Research of Management Accounting in Science Institute. International Journal of Accounting, Finance and Risk Management, 2(1), 14-20. https://doi.org/10.11648/j.ijafrm.20170201.13

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    ACS Style

    Wang Li. Application Research of Management Accounting in Science Institute. Int. J. Account. Finance Risk Manag. 2017, 2(1), 14-20. doi: 10.11648/j.ijafrm.20170201.13

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    AMA Style

    Wang Li. Application Research of Management Accounting in Science Institute. Int J Account Finance Risk Manag. 2017;2(1):14-20. doi: 10.11648/j.ijafrm.20170201.13

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  • @article{10.11648/j.ijafrm.20170201.13,
      author = {Wang Li},
      title = {Application Research of Management Accounting in Science Institute},
      journal = {International Journal of Accounting, Finance and Risk Management},
      volume = {2},
      number = {1},
      pages = {14-20},
      doi = {10.11648/j.ijafrm.20170201.13},
      url = {https://doi.org/10.11648/j.ijafrm.20170201.13},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20170201.13},
      abstract = {In order to improve the management level of scientific research and development (R & D) funds in scientific research institutions, this paper explores the ways and methods to optimize the management of R & D funds of scientific institutions by using management accounting. According to the scope and characteristics of the factors influencing the management of R & D funds, the evaluation index of R & D funds management is defined as four secondary indexes and 14 third-level indicators. The four secondary indexes are R & D funds management organization, management system, management information and management process. Then fuzzy comprehensive evaluation method is adopted, and an evaluation example named M is chosen to carry on the empirical analysis, the appraisal grade is calculated finally. The evaluation results are in good agreement with the actual situation of the R & D funds management of the evaluation example M. At last, this paper puts forward the measures to improve the R & D funds management of scientific research institutions, and provides the basis and reference for strengthening the overall planning and optimizing allocation of R & D funds.},
     year = {2017}
    }
    

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  • TY  - JOUR
    T1  - Application Research of Management Accounting in Science Institute
    AU  - Wang Li
    Y1  - 2017/01/14
    PY  - 2017
    N1  - https://doi.org/10.11648/j.ijafrm.20170201.13
    DO  - 10.11648/j.ijafrm.20170201.13
    T2  - International Journal of Accounting, Finance and Risk Management
    JF  - International Journal of Accounting, Finance and Risk Management
    JO  - International Journal of Accounting, Finance and Risk Management
    SP  - 14
    EP  - 20
    PB  - Science Publishing Group
    SN  - 2578-9376
    UR  - https://doi.org/10.11648/j.ijafrm.20170201.13
    AB  - In order to improve the management level of scientific research and development (R & D) funds in scientific research institutions, this paper explores the ways and methods to optimize the management of R & D funds of scientific institutions by using management accounting. According to the scope and characteristics of the factors influencing the management of R & D funds, the evaluation index of R & D funds management is defined as four secondary indexes and 14 third-level indicators. The four secondary indexes are R & D funds management organization, management system, management information and management process. Then fuzzy comprehensive evaluation method is adopted, and an evaluation example named M is chosen to carry on the empirical analysis, the appraisal grade is calculated finally. The evaluation results are in good agreement with the actual situation of the R & D funds management of the evaluation example M. At last, this paper puts forward the measures to improve the R & D funds management of scientific research institutions, and provides the basis and reference for strengthening the overall planning and optimizing allocation of R & D funds.
    VL  - 2
    IS  - 1
    ER  - 

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Author Information
  • Institute of Engineering Thermophysics, China Academy of Science, Beijing, China

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