整车厂商在新车研发过程中受限于自身资源，专业方向不同，和项目时间短等因素， 会不同程度选择分包零部件开发任务给具备开发资质和经验的一级汽车零部件供应商。 因为产品的专属性和复杂性，一级供应商新产品开发产生的研发成本需要整车厂商来分 担。V公司在新产品研发投资占总项目投资约80%以上，是比重最大的部分，对企业经 营和项目盈利影响重大。研发成本的客户支付方式主要分为根据生命周期销量摊销，按 照项目开发进度支付现金，支付部分现金加上部分摊销到生命周期销量中三种方式。在 过去的几年中，V公司有很多选择了生命周期内摊销研发成本的项目因客户销量下降导 致研发成本不能回收而产生亏损，而被现金支付研发成本的项目却保持盈利，因此必须 要建立决策机制判断项目需要被现金支付和可以被分摊的情形。 本文深入分析了V公司研发成本的结构，研发成本对项目盈利指标及其公司营运的 影响及其影响研发成本决策的主要因素，并根据影响研发成本决策因素构建了定性分析 决策流程图得到需要被支付现金和可以接受摊销的项目情形，针对在定性分析后不能直 接得到决策的复杂项目情形，更进一步建立了以净现值NPV为目标函数，内部收益率 IRR和研发成本占比为主要约束的整数规划模型，然后通过模型进行定量计算预测经济 批量。当预测经济批量大于折扣后客户预测销量需要客户支付现金才能进行项目开发， 最低现金支付额度根据折扣后客户预测销量求解净现值NPV得到。当预测经济批量等 于折扣后客户预测销量可以接受现金支付或者生命周期摊销的方式进行项目开发，支付 方式根据竞争情形决定。当预测经济批量小于折扣后预测销量可以接受生命周期摊销的 方式进行项目开发。通过定性和定量的研发成本分担决策方式帮助公司筛选优质项目达 到节省报价成本并带来了现金流的目的，为公司运营管理和新项目决策提供了参考和现 实指导意义。 关键词：汽车零部件；研发成本；分担；现金支付 II ABSTRACT During the new vehicle developing, vehicle OEM subcontract the component development to Tier1 due to its limited resources, different professional direction and short project time, which suppliers must be with development qualification and experience. Because of the specificity and complexity of the products, the R&D cost generated during the new product developing period needs to be shared by the OEM. The R&D investment amount is roughly 80% of total project investment amount, which impact the project profit and company operation. The R&D cost payment strategy from customer are mainly include: the amortization of sales volume, cash payment according to progress and partial amortization plus partial cash payment. In the past years, many projects of V company R&D cost can not be paid back by lifecycle sales volume amortization due to customer sales volume drop, while other project keep profit with cash payment of R&D cost from customer, so it is necessary to set up the R&D cost sharing decision making to judge the situation of cash payment and amortization in new project. This paper deeply analyzes the structure of R&D cost, and the impact on project profitability and the main factors to do the decision-making of R&D cost sharing. On this basis, qualitative analysis flow chart was set up to judge the situation of cash payment and amortization in new project. In the complex project case, qualitative analsysis can not get the final decision,furthermore, a quantitative analysis model is established by set up a target function of NPV and construct the constrain function of IRR and R&D ratio in total investment which is used to calculate the economic sales volume. When economic sales volume larger than discounted customer forecast sales volume, the decision is to ask for cash payment from customer for R&D cost, and the minimum cash amount could be from new NPV calculation through discounted customer sales volume. When economic sales volume equal to discounted customer forecast sales volume, the decision is to ask for cash payment or accept amortization, which can be decided by competition situation. When economic sales volume smaller than discounted customer forecast sales volume, the decision is to accept amortization. It is expected that the decision-making mode can make a quick decision by qualitative and quantitative analysis and help the enterprise to achieve the purpose of reasonable screening of high-quality business to save quotation cost and bring cash flow, and provide reference and guide for company operational management and new project decision. Keywords: Auto Parts; R&D Cost; Sharing; Cash Payment III 目录 摘要 ......................................................................................................................................... I ABSTRACT ............................................................................................................................. II 目录 ..........................................................................................................................................III 第一章 绪论 .............................................................................................................................. 1 1.1 选题背景与研究意义 ......................................................................................................... 1 1.1.1 选题背景 ...................................................................................................................... 1 1.1.2 研究意义 ...................................................................................................................... 4 1.2 国内外研究现状与文献评述 ............................................................................................. 5 1.2.1 国外研发成本分担决策研究现状 .............................................................................. 5 1.2.2 国内研发成本分担决策研究现状 .............................................................................. 6 1.2.3 研究现状小结 .............................................................................................................. 9 1.3 研究内容和框架 ................................................................................................................. 9 1.3.1 研究目标 ...................................................................................................................... 9 1.3.2 研究内容 .................................................................................................................... 10 1.3.3 研究方法 .................................................................................................................... 10 1.3.4 研究框架 .................................................................................................................... 11 第二章 V公司研发成本分担现状和问题 ............................................................................ 12 2.1 公司概况 ........................................................................................................................... 12 2.1.1 公司基本情况 ............................................................................................................ 12 2.1.2 公司所处的外部环境 ................................................................................................ 15 2.1.3 公司所处行业的环境 ................................................................................................ 16 2.2 公司项目管理和产品开发流程 ....................................................................................... 17 2.2.1 产品开发流程 ............................................................................................................ 17 2.2.2 项目管理流程 ............................................................................................................ 19 2.2.3 研发成本构成 ............................................................................................................ 22 IV 2.2.4 研发投入在项目时间中的分布 ................................................................................ 25 2.3 研发成本分担决策现状 ................................................................................................... 27 2.3.1 研发成本分担方式和应用情形 ................................................................................ 27 2.3.2 研发成本支付实现方式 ...............................................................................