论文部分内容阅读
在经济下滑期,企业往往通过削减非直接盈利的各项开支来抵抗短期利润下滑的压力,此时,化工企业的研发机构往往会难逃被削减的命运。然而,如果企业能跳出单一的成本管理思路,融入利润导向的元素,其研发机构就可能摆脱经济不景气的阴霾,不再成为公司削减各项成本支出时的必选对象,同时还能为企业创造额外利润。传统企业多以成本作为其研发中心考核指标,而成本往往体现在资产负债表的成本、费用等支出类项目上。但通常来讲,这一类研发中心没有收入,或虽有少量收入,但不作为主要的考核内容
In times of economic downturn, companies often resist the pressure of a short-term profit decline by cutting non-direct profit-making expenditures. At this point, the R & D institutions of chemical companies often can not escape the reduced fate. However, if companies can jump out of a single cost management thinking and integrate profit-oriented elements, their R & D institutions may be able to get out of the gloomy economic doldrums and no longer become an indispensable target for companies to cut down on various costs and expenditures, Create additional profits. Most traditional enterprises regard the cost as the assessment index of their R & D center, and the cost is often reflected in the expenditure items such as the cost and expense of the balance sheet. But generally speaking, this type of R & D center has no income, or although a small amount of income, but not as a major assessment content