成本控制是永恒的主题,而成本构成中,研发成本又是源头,降低研发成本,不仅是直接成本的降低,更对管理和产品实现乃至营销成本的降低都有着巨大的影响,对核心竞争力提升有着重要的现实意义。本文旨在通过分析研发成本的构成和影响,尝试以科学工具量化科研成本,并提出对其管控的方法。 Cost control is the eternal theme, and cost structure, R & D costs and the source, reduce R & D costs, not only the direct cost reduction, but also on the management and product realization and marketing costs have a huge impact on the core competitiveness Ascension has important practical significance. The purpose of this paper is to try to quantify the cost of scientific research with scientific tools and to propose ways to control it by analyzing the composition and impact of R & D costs.