文档介绍:R&D研发投资-会计外文翻译6000词原文FinancialManagementofR&DFinancialthinkingaboutR&,includingthequantitativeassessmentofthevalueaddedbyR&&’stoolboxhasbeenenhancedbyelectronicspreadsheets,on-linedatabases,MonteCarlosoftware,,&Discharacteristicallyahigh-,andtoindividualfirmswithintheseeconomies,isparamount;Lauhasestimatedthatmorethan50%ofthewealthcreationindevelopedcountriesoriginatesfromtechnology,whichistypicallyaproductofR&,R&Dcomesatacost,;petitivepositionandlostopportunity;foroverinvestmentitwillbeaslowerosionofthefirm’&Dasanexpense,,,R&Danalysisandmanagementhasevolveddramaticallyinthepastfiftyyears(3),,industrialR&DwasviewedasacreativeenterpriseandIts’managementwaslefttotheR&(atoolbasicallyinadequatetoevaluateaninvestment).Thebudgetwasinpartdeterminedbyindustrybenchmarks,suchasR&,thefinancialskillsofR&ountingandcostcontrol(4).panies,topmanagement(oftenlackingpersonalexperienceinR&D)didn’thaveaclueabouttherelationshipofvaluetocost,andattemptedtomanagethefunctionbyaprocessthathasbeenpithilydescribed(5)as“managingthemanager”.Inotherwords,poorR&Dreturnswere