期刊名称：Advance Journal of Food Science and Technology
印刷版ISSN：2042-4868
电子版ISSN：2042-4876
出版年度：2014
卷号：6
期号：10
页码：1124-1131
出版社：MAXWELL Science Publication
摘要：The aim of this study is to introduce value chain and uses stage-gate model, which is widely used in programming, to find a new approach of R&D budgeting based on value chain. The expense of R&D of contemporary enterprises is taking larger and larger part of the whole production cost, so R&D budgeting, as a forward feed management mode, has been paid great attention to. R&D budgeting model is a management system that contains relevant basic concepts, procedures and methods correspondingly. The present model most enterprises are using follows the budgeting method in the field of manufacturing, which is more difficult to adapt to the characteristics of R&D activities, leading to adverse effects on R&D budget slack, as well as low management efficiency. Actually, the process of budgeting is the allocation of scarce resources to organize all kinds of work.
关键词：Index system construction ; R&D budgeting ; state-gate model ; value chain ; ;
