近年来,手机原创设计公司经过产业整合,业内公司数量锐减,规模缩减。手机原创设计公司经营方式发生变化,从OD模式(原始设计Original design)向ODM模式(原始设计制造Original design manufacturer)转变。转变造成公司向客户收取NRE开发费(NRE费用即一次性工程费用)被削减或取消,使研发过程中的设计人工费、试制过程中所需模具、工艺加工、测试分析等费用都依赖公司通过自身利润来消化。研发过程中费用核算和管理直接关系到企业在市场中的竞争力和直接经济效益。 In recent years, mobile phone original design company through industry consolidation, the number of industry companies plummeted, the scale of reduction. Mobile phone original design company management changes, from the OD model (Original design) to ODM model (Original design manufacturer) change. The change caused the company to charge customers NRE development fee (NRE fee that one-time project cost) was cut or canceled, so that the design and development process of artificial labor costs, trial process required mold, process processing, test analysis and other costs are dependent on the adoption of the company Self-profit to digest. R & D costs accounting and management process directly related to the competitiveness of enterprises in the market and direct economic benefits.