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1.31注会战略科目:研究与开发战略学习笔记

  • 2026-02-04 06:41:24
1.31注会战略科目:研究与开发战略学习笔记
注册会计师战略科目：研究与开发战略学习笔记核心目标：10分钟掌握高频考点，精准应对客观题与主观题
一、研发的层次（了解即可）       层次内涵举例：       基础性研究：对科学概念、原理和理论的研究，是技术创新的源头 爱因斯坦提出相对论       应用型研究：将基础研究成果转化为可应用的技术或解决方案 华为研发5G技术       开发型研究：将应用型研究成果转化为实际产品、服务或解决方案 小米研发新型智能手机点拨：三层次呈递进关系，企业通常需平衡三者资源分配。
二、研发的类型（必考选择题）       产品研发重点：开发新产品或改进现有产品 战略关联：差异化战略的核心环节       技术研发重点：探索新技术或改进现有技术 作用：提升效率、降低成本，支撑其他研发活动       工艺研发重点：优化生产设备、材料、加工方法等 目标：提高产品质量与生产效率       流程研究重点：改进生产/管理流程，节约资金与时间 案例：海尔洗衣机通过流程优化实现洗红薯功能（需求拉动型创新）记忆口诀：“钻研产品技术，改进工艺流程”
三、研发的动力来源（主观题高频考点）       市场需求：消费者需求变化导向 美颜相机满足拍照需求       技术进步：技术变革推动创新 蓝牙技术催生蓝牙耳机       市场竞争：保持竞争优势 Intel为应对AMD竞争持续研发芯片       法规政策：政策引导方向 新能源汽车政策推动相关研发       创新文化：内部创新氛围激励 华为狼性文化鼓励创新       社会责任：社会价值驱动企业研发 低碳供应链保护环境
四、研发的模式（四种模式对比）       自主研发：技术领先、差异化优势、知识产权保护强 投入大、周期长、风险高 适用企业：研发能力强、追求行业主导地位的企业       合作研发：资源互补、风险分散、缩短周期 协调难度大、技术秘密易泄露 适用企业：需快速提升能力的中等企业       委托研发：快速提升竞争力、节省精力 依赖外部、自身能力难提高 适用企业：研发能力有限、急于突破的企业       开放研发：知识共享、成本低、透明度高 需通过开源许可证保护成果 适用企业：鼓励跨领域协作的创新型企业
五、研发的战略作用（关联核心战略模型）       基本竞争战略：产品创新→差异化优势；流程创新→成本领先或差异化       价值链：研发属于支持性活动，通过低成本/差异化产品优化价值链       安索夫矩阵：市场渗透/开发→产品改进；产品开发/多元化→显著创新       产品生命周期：研发加速旧产品衰退，同时催生替代产品
六、研发定位（四种定位与案例）       推出新技术产品的企业：率先创新，风险高收益大 案例：柯达推出第一台数码相机       成功产品的创新模仿者：模仿改进，风险低成本小 案例：腾讯OICQ模仿ICQ       成功产品的低成本生产者：规模生产，价格竞争 案例：小米手机       低成本生产者的模仿者：二次模仿，进一步降低成本 案例：山寨手机记忆逻辑：推新→创新模仿→低成本→低成本模仿（创新程度依次降低）
七、实战Tips       主观题必背：研发动力来源6条 + 研发战略作用4大模型 + 研发定位4种类型       客观题陷阱：区分“工艺研发”（生产环节优化）与“流程研究”（管理流程改进）       案例关联：见“新技术率先推出”→定位1；见“用户参与设计”→动力来源“市场需求”       备考树洞：“当年我啃研发战略时，最懵的是‘流程研究’和‘工艺研发’的区别。后来用冰箱生产记案例：工艺研发是改进制冷剂材料（生产成本），流程研究是优化装配线节奏（管理效率）——瞬间通透！”
附：3道高频错题复盘       题：企业通过搭建平台与外部合作者共享研发成果，属于哪种模式？（答案：开放研发）       题：研发的战略作用可关联哪些模型？（答案：基本竞争战略、价值链、安索夫矩阵、产品生命周期）       案例题：华为研发5G技术属于哪个研发层次？（答案：应用型研究）       最后冲刺：结合真题默写研发动力来源6条+定位4种，准确率可达90%！
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  1. CONNECT:[ UseTime:0.000648s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000702s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000271s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000309s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000530s ]
  6. SELECT * FROM `set` [ RunTime:0.000208s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000504s ]
  8. SELECT * FROM `article` WHERE `id` = 464590 LIMIT 1 [ RunTime:0.000454s ]
  9. UPDATE `article` SET `lasttime` = 1770323863 WHERE `id` = 464590 [ RunTime:0.009319s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000283s ]
  11. SELECT * FROM `article` WHERE `id` < 464590 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000454s ]
  12. SELECT * FROM `article` WHERE `id` > 464590 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.004447s ]
  13. SELECT * FROM `article` WHERE `id` < 464590 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001034s ]
  14. SELECT * FROM `article` WHERE `id` < 464590 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001841s ]
  15. SELECT * FROM `article` WHERE `id` < 464590 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.004189s ]
0.097534s