Application Research of Management Accounting in Science Institute

Wang Li

doi:doi:10.11648/j.ijafrm.20170201.13

| Peer-Reviewed

Application Research of Management Accounting in Science Institute

Wang Li

Published in International Journal of Accounting, Finance and Risk Management (Volume 2, Issue 1)

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

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

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

Plain Text BibTeX RIS

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

Copy | Download

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

Copy | Download

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

Copy | Download

@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}
}

Copy | Download

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  -

Copy | Download

Author Information

Wang Li

Institute of Engineering Thermophysics, China Academy of Science, Beijing, China

Download PDF

Sections

Plain Text BibTeX RIS

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

Copy | Download

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

Copy | Download

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

Copy | Download

@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}
}

Copy | Download

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  -

Copy | Download