Methodological basis for operational controlling of R&D
- Postgraduate student G.V. Plekhanov Saint Petersburg State Mining Institute
Abstract
The production function of a research and production enterprise (RPE) is to generate and maximize profits, ensuring the efficiency of investment in R&D. The efficiency of investment is determined by the level of costs for project development. The problem of cost optimization can be solved by controlling. Depending on character of the purposes of the enterprise and planning horizon, strategic and operational controlling is allocated. For NPP the most significant is the system of operational controlling, allowing to manage costs at the level of structural divisions of the enterprise and developed projects. Controlling, aimed at self-regulation and self-organization of production, will ensure functioning of controlling system on the basis of continuous analysis of production and economic activity; optimization of production function in the format of operative information base. The controlling system at the NPP contributes to the optimization of the price level of scientific and technical products on the basis of continuous regulation of labor and production costs.
References
- Контроллинг как инструмент управления предприятием / Под ред. Н.Г.Данилочкиной. М.: Аудит, ЮНИТИ, 1999. 297 с.