The opening report defines the research purpose and significance of graduation thesis, literature review at home and abroad, research content, thesis outline and references. The above is the preparation for writing a thesis. The following is the template of my undergraduate opening report. Welcome to read it.
Undergraduate opening report template 1
Instructor:
Category: clothing
Faculty: School of Design and Art.
Contents of Opening Report of Graduation Design (Thesis) of University of Science and Technology
The purpose and significance of the theme
Purpose:
The fundamental purpose of visual merchandising is to win target customers, expand market influence and highlight brand image. Therefore, we must not just be satisfied with the hot promotion and grandstanding on a whim. Visual merchandising, like all business activities of enterprises, must adhere to the established ideas and consistent strategies, and fully embody them in the design.
Meaning:
Visual merchandising is not new? Weapons? , but a door we have forgotten? Weapons? . As an intuitive marketing tool, it has actually become silent? Stay? In the background corner of each terminal, people know little about its function, just like a quilt? Store snow? That singer. In recent years, when we re-examine and understand its role, visual merchandising? I started walking from behind the scenes to the front desk. And its greater significance lies in that businesses have begun to take it as an independent discipline, explore its potential power, and at the same time carry out systematic application in the terminal.
Main tasks of the project; Study possible problems and solutions and measures.
Main research tasks:
1. Discuss the meaning and category of clothing visual merchandising.
2. For a clothing store, analyze the related effects of color, shape and sound on visual attention.
3. Clothing visual merchandising shapes the image of consumers.
4. Integrate visual merchandising to improve sales performance.
Possible problems: 1, the existing data information is insufficient;
2. I don't know enough about visual merchandising's application in clothing stores and clothing itself.
3. Whether the application of visual merchandising in store sales is successful.
Solutions and measures:
Take the initiative to consult in reading rooms, libraries and other valuable places; Study and ask the tutor for advice; Starting from the situation of my own internship unit, I will go to major, medium and small clothing stores to better understand the influence of clothing visual merchandising on clothing stores. Starting from reality, I will slowly learn the understanding and understanding of the role of clothing visual merchandising in stores and gradually improve the subject.
Undergraduate opening report template 2
Thesis title: The evolution of R&D expense accounting treatment and its influence on enterprise value.
1. Accounting graduation thesis: the purpose and significance of the research.
1 2 Purpose of the study:
At present, the proportion of R&D expenditure in China's GDP expenditure is gradually increasing. Compared with 20 15, 20 1 1% increased. The new intangible assets standard issued by China on 20 15 has made brand-new provisions on the treatment of R&D expenses. How to measure, manage and report intangible assets under the requirements of new development situation and new standards has become a new problem faced by accountants and users of financial reports in China. Starting with the definition of R&D expenses, this paper compares the current accounting standards of R&D expenses at home and abroad. Analyze the standards of capitalization and expensiveness of R&D expenses; Challenges and countermeasures faced by financial personnel in China: how to manage and measure intangible assets generated by capitalization of development expenses; How does the handling of R&D expenses affect the company's share price under different accounting standards? How to disclose the company's research expenses and development assets information to report users in financial reports? At the same time, it analyzes the problems that may be encountered in the future application of China's new intangible assets standards.
The significance of 1 3 research;
China put forward the development goal of building an innovative country. In the future economic development, the proportion of R&D expenditure to GDP will become larger and larger. China enterprises will have more resources to invest in R&D activities in the future. At the same time, with the expansion of the scale of listed companies in China, the separation of company ownership and management rights will be intensified. Investors will have higher and higher demand for financial reporting information. R&D expenses are actually the company's investment in the future. From 20 15, eligible development expenses will be capitalized and listed on the balance sheet. Understanding the company's future development trend from the company's R&D expenditure and analyzing the management's judgment on the future will surely become an important aspect of investors' attention.
2. Accounting graduation thesis: research status and analysis in this field at home and abroad.
2. 1 Research status and analysis in this field abroad;
2、 1、 1LEV:
R&D expenditure contributes greatly to the company's productivity and output. It is estimated that the rate of return on R&D investment is very high. 20%-35% per year. However, the estimated values vary greatly in different industries and different periods. The contribution of basic research (research aimed at developing new technologies) to the company's growth rate and productivity is far greater than other types of research and development, such as product development and processing research and development. The contribution difference ratio of basic research to applied research is 3: 1. At the same time, he suggested that all intangible assets that may generate income should be recognized as assets, but these intangible assets that may generate income must pass specific technical feasibility tests. Because the uncertainty of project survival has been greatly reduced.
2. 1, 2 Loudder & Bain:
Before adopting SFAS2, select R&; The correlation between accounting profits of enterprises capitalized by D expenses and amortized in a certain period and stock returns is much higher than that of R&; Enterprises whose expenses are directly included in profits and losses.
2, 1, 3Lev & Solgiannis
The research thinks that R&; The correlation between R&D expenses generated by capitalization and amortization of D&R assets and expenses and enterprise value is far greater than the correlation between statement income and enterprise value.
2, 2 Accounting graduation thesis: domestic research status and analysis of this direction.
2,2, 1 Xue Yunkui, Wang Zhitai, R&; The importance of D and the improvement of its information disclosure method "; The importance of d is analyzed. Taking 1995- 1999 as the research interval, the listed company R&; D. Information disclosure status and r & amp；; The influence of information disclosure on the usefulness of accounting information of listed companies in China. The results show that improper disclosure of R & ampD information by enterprises is one of the important factors that lead to the decline of accounting information usefulness of listed companies in China year by year. Draw lessons from foreign research results; D. On the basis of information disclosure standards, suggestions are put forward to improve the information disclosure system of listed companies in China; Suggestions on information disclosure.
2,2,2 In their book "Soft Finance-Research on Investment Decision-making and Management Methods of Intangible Assets Based on Value Creation", Mao Ning and Wang Chen described the evolution of R&D activities as follows: intuitive R&D is led by technical experts; Systematic R&D: R&D is gradually connected with the core business of the enterprise; Strategic research and development, research and development activities have a clear strategic purpose and are closely related to enterprise development; Knowledge-based research and development is aimed at the future technology needed by the future market development, and it is also a discontinuous innovation. Since capitalized R&D expenses are also part of intangible assets, they divide the information disclosure of intangible assets into two parts: internal report and external disclosure. It is believed that the information in the initial stage of research and development can only flow within a specific range within the company.
2, 2, 3 Song and Feng described the characteristics of expenses in the article "Research on Cost Profit-seeking": timeliness, risk and particularity (with greater uncertainty than general investment activities; Measurement difficulties). This is because the creation and input of knowledge does not necessarily represent the increase of knowledge stock related to economy. ① It takes time for R&D achievements to be transformed into real productive forces, and some even take several years to realize positive cash flow. (2) Knowledge itself is intangible and difficult to quantify, so it is also difficult to measure. ③ The input of new knowledge may cause some knowledge in the original knowledge stock to be outdated or even invalid. This makes the cumulative input of knowledge not a simple one-plus-one relationship. The input of R&D expenses is completely controlled by the enterprise operators. Investors understand that there are many uncertainties in R&D activities. If the investment in R&D activities is insufficient, it will not be enough to arouse investors' interest; If you invest too much in R&D activities, investors will think that the investment risk is too high and need to re-evaluate the feasibility of investment. Therefore, only when the disclosure amount of R&D expenses is appropriate can the information transmission function achieve the expected goal.
3 Accounting Graduation Thesis: Previous theoretical research and experimental verification results:
Through the preliminary study on the definition of R&D expenses and two main different international treatment norms, it is concluded that the way of recognizing R&D expenses as assets can improve the ability of accounting information to evaluate enterprise value. However, under the premise that the information disclosure of intangible assets is not comprehensive at present, the capitalization of R&D expenses may give enterprises the motivation to use it to adjust profits.
Accounting graduation thesis: the main research content, implementation scheme and feasibility demonstration of the thesis.
4. 1 Main research contents and logical framework of the paper.
4. Main research contents of 1 and1:
⑴ Analyze and compare the different definitions of R&D expenses (International Accounting Standards, American Accounting Standards, Chinese Ministry of Science and Technology). Due to the different definitions of research activities and development activities, international financial reporting standards will be treated differently in future accounting treatment. It is extremely important to accurately understand the connotation and extension of R&D activities.
(2) Advantages and disadvantages of capitalization under the new accounting standards;
(1) To meet the requirements of the new economic era, capitalization of development expenses is conducive to enhancing the technological innovation capability of enterprises, maximizing enterprise value, and providing relevant information for market evaluation enterprises. It avoids the situation that the patented technology purchased in the previous accounting standards can be recorded in intangible assets, while the R&D expenses incurred by the enterprise itself are all expensed. This kind of business with similar nature has different accounting treatment methods.
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