Detailed explanation of the proportion of eight R&D expenses:
1. Labor force: wages and allowances of R&D personnel.
2. Materials: including all kinds of raw materials, equipment and consumables needed in the R&D process.
3. Fuel power: refers to the energy consumption and transportation costs involved in the R&D process.
4. Travel transportation: including travel, meetings, transportation, accommodation and other expenses during training.
5. Printing and reproduction: printing and reproduction expenses of various documents, materials, charts and other documents in the R&D process.
6. Patents and intellectual property rights: point out the patent application fees, patent authorization fees, and intellectual property fees such as copyrights and trademarks in current research and development achievements.
7. Testing and experiments: Since the research and development results can only be pushed to the consumer market after reaching a certain level, the expenses of various experimental instruments, equipment, labor, reagents and other accessories involved in the testing and experiments.
8. Others: expenses for necessary R&D activities such as rent, water, electricity and telecommunications.
Expanding knowledge: how to reduce research and development costs?
1. Cut unnecessary expenses, such as travel and transportation expenses, office rent, etc.
2. Reduce extra expenses, such as allowances and subsidies.
3. Give priority to mature technologies and open source software to avoid repeated innovation.
4. Introduce the opinions of buyers or users as much as possible in the early stage to design, so as to dispel the concerns of resetting a large number of products within the enterprise.
5. Make tight arrangements in the project cycle, try to use agile research and development methods, and optimize the development cost.
Relevant information-China Accounting Standards for Business Enterprises No.6-Article 13 of Intangible Assets stipulates:
The cost of self-developed intangible assets includes the total expenditure incurred to achieve the purposes stipulated in Articles 4 and 9 of Accounting Standards for Business Enterprises No.6-Intangible Assets, but the expenditure already spent in the previous period is no longer adjusted.
In essence, China's financial department has clearly stipulated in the accounting standards that the expenditure of internal research and development projects in the research stage should be included in the current profit and loss when it occurs, while the expenditure of internal research and development projects in the development stage should be recognized as intangible assets when it can prove the following situations:
1. Technically, it is feasible to complete this intangible asset so that it can be used or sold.
2. Intentionally complete the intangible asset and use or sell it.
3. The way in which intangible assets will generate future economic benefits, including being able to prove that products produced by using the intangible assets exist in the market or that the intangible assets themselves exist in the market; When intangible assets are to be used internally, their usefulness should be proved.
4. Having sufficient technical, financial and other resources to support the development of the intangible assets, and having the ability to use or sell the intangible assets.
5. Expenditure attributable to the development stage of intangible assets can be measured reliably. If it is impossible to distinguish R&D expenditure in the research stage from R&D expenditure in the development stage, it shall be fully expensed and included in the current profit and loss.