R&D expenditure of enterprises refers to the expenditure of enterprises for R&D in a certain period of time. The total operating income of an enterprise refers to the total operating income of an enterprise in a certain period of time. By calculating the investment intensity of R&D funds, we can know the investment degree of enterprises in technology research and development.
The investment intensity of R&D capital is one of the important indicators for enterprises to implement technological innovation, and it is also an important data to measure the R&D capital investment and management level of companies. However, it needs special attention that only by combining input and output can the scientific and technological innovation level of enterprises be effectively reflected.
Therefore, enterprises should determine the R&D target according to the market demand and the actual situation of enterprises, carry out project control and achievement transformation, and effectively improve the input-output ratio on the premise of ensuring quality. In addition to R&D investment intensity, there are other indicators to measure the technological innovation level of enterprises, such as the number of patent applications, the number of technology awards, and the income from scientific and technological services.
Scope of enterprise R&D expenses
1, material, fuel and power costs directly consumed by R&D activities.
2. The wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation fund and other labor costs of on-the-job R&D personnel in the enterprise and the labor costs of external R&D personnel.
3. Depreciation fees or lease fees for fixed assets such as instruments, equipment and houses used for R&D activities, as well as operation, maintenance and repair fees for related fixed assets.
4. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities.
5. Development and manufacturing expenses of molds and process equipment used for intermediate test and product trial production. Equipment adjustment and inspection fees, purchase fees for samples, prototypes and general test methods, inspection fees for trial-produced products, etc.