Application Research of Management Accounting in Science Institute
International Journal of Accounting, Finance and Risk Management
Volume 2, Issue 1, February 2017, Pages: 14-20
Received: Nov. 13, 2016; Accepted: Dec. 8, 2016; Published: Jan. 14, 2017
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Wang Li, Institute of Engineering Thermophysics, China Academy of Science, Beijing, China
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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.
Management Accounting, R & D funds Management, Fuzzy Comprehensive Evaluation Method, Evaluation, Application
To cite this article
Wang Li, Application Research of Management Accounting in Science Institute, International Journal of Accounting, Finance and Risk Management. Vol. 2, No. 1, 2017, pp. 14-20. doi: 10.11648/j.ijafrm.20170201.13
Copyright © 2017 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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