advance scientific and technologica

advance scientific and technological knowledge, exploit that knowledge, and
manage the risks associated with ideas, products, services, and production
requirements.24
Many U.S. companies are concerned about emerging from the recession with obsolete
products, so their spending on R&D is holding steady even as their revenues fall.
Intel, for example, is spending $5.4 billion on R&D in 2009, down slightly from 2008.
3M laid off 4,700 employees in 2008 and early 2009 and cut capital expenditures
30 percent in 2009, but its R&D spending increased slightly in 2009. Corning Inc.
recently devised a strategy it called “rings of defense” against the economic downturn;
R&D was placed in the innermost ring, making it among the last things to be cut. Then
Corning soon cut its spending on marketing and administration by 31 percent, but R&D
spending was unchanged. The company spent $627 million on R&D both in 2008 and
in 2009.
Table 4-9 lists R&D spending at some U.S. companies in the fourth quarter of
2008 alone.
Research and Development Audit
Questions such as the following should be asked in performing an R&D audit:
1. Does the firm have R&D facilities? Are they adequate?
2. If outside R&D firms are used, are they cost-effective?
3. Are the organization’s R&D personnel well qualified?
4. Are R&D resources allocated effectively?
5. Are management information and computer systems adequate?
6. Is communication between R&D and other organizational units effective?
7. Are present products technologically competitive?
Management Information Systems
Information ties all business functions together and provides the basis for all managerial
decisions. It is the cornerstone of all organizations. Information represents a major source
of competitive management advantage or disadvantage. Assessing a firm’s internal
strengths and weaknesses in information systems is a critical dimension of performing an
internal audit. The company motto of Mitsui, a large Japanese trading company, is

Hasil (Bahasa Indonesia) 1:

advance scientific and technological knowledge, exploit that knowledge, andmanage the risks associated with ideas, products, services, and productionrequirements.24Many U.S. companies are concerned about emerging from the recession with obsoleteproducts, so their spending on R&D is holding steady even as their revenues fall.Intel, for example, is spending $5.4 billion on R&D in 2009, down slightly from 2008.3M laid off 4,700 employees in 2008 and early 2009 and cut capital expenditures30 percent in 2009, but its R&D spending increased slightly in 2009. Corning Inc.recently devised a strategy it called “rings of defense” against the economic downturn;R&D was placed in the innermost ring, making it among the last things to be cut. ThenCorning soon cut its spending on marketing and administration by 31 percent, but R&Dspending was unchanged. The company spent $627 million on R&D both in 2008 andin 2009.Table 4-9 lists R&D spending at some U.S. companies in the fourth quarter of2008 alone.Research and Development AuditQuestions such as the following should be asked in performing an R&D audit:1. Does the firm have R&D facilities? Are they adequate?2. If outside R&D firms are used, are they cost-effective?3. Are the organization’s R&D personnel well qualified?4. Are R&D resources allocated effectively?5. Are management information and computer systems adequate?6. Apakah komunikasi antara R & D dan unit organisasi lain yang efektif?7. Apakah ada produk berteknologi kompetitif?Sistem informasi manajemenInformasi ikatan semua fungsi bisnis bersama dan menyediakan dasar untuk semua manajerialkeputusan. Itu adalah landasan dari semua organisasi. Informasi merupakan sumber utamaManajemen kompetitif keuntungan atau kerugian. Menilai sebuah perusahaan 's internalkekuatan dan kelemahan dalam sistem informasi adalah dimensi kritis melakukaninternal audit. Adalah motto perusahaan Mitsui, sebuah perusahaan perdagangan Jepang yang besar,

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memajukan pengetahuan ilmiah dan teknologi, memanfaatkan pengetahuan itu, dan
mengelola risiko yang terkait dengan ide-ide, produk, jasa, dan produksi
requirements.24
Banyak perusahaan AS prihatin tentang muncul dari resesi dengan usang
produk, sehingga pengeluaran mereka pada R & D memegang stabil bahkan sebagai pendapatan mereka jatuh.
Intel, misalnya, menghabiskan $ 5400000000 pada R & D pada tahun 2009, turun sedikit dari tahun 2008.
3M PHK 4.700 karyawan pada tahun 2008 dan awal 2009 dan memotong belanja modal
30 persen pada 2009, namun belanja R & D sedikit meningkat di 2009. Corning
baru-baru menyusun strategi itu disebut "cincin pertahanan" terhadap krisis ekonomi;
R & D ditempatkan di ring terdalam, sehingga di antara hal-hal terakhir yang akan dipotong. Kemudian
Corning segera memotong pengeluaran pada pemasaran dan administrasi sebesar 31 persen, tetapi R & D
pengeluaran tidak berubah. Perusahaan menghabiskan $ 627.000.000 pada R & D baik di 2008 dan
pada tahun 2009.
Tabel 4-9 berisi pengeluaran R & D di beberapa perusahaan AS pada kuartal keempat
tahun 2008 saja.
Penelitian dan Audit Pengembangan
Pertanyaan seperti berikut harus ditanyakan dalam melakukan audit R & D :
1. Apakah perusahaan memiliki fasilitas R & D? Apakah mereka cukup?
2. Jika di luar perusahaan R & D yang digunakan, adalah mereka biaya-efektif?
3. Adalah R & D personil organisasi yang berkualitas baik?
4. Adalah sumber daya R & D dialokasikan secara efektif?
5. Apakah informasi manajemen dan sistem komputer yang memadai?
6. Apakah komunikasi antara R & D dan unit organisasi lainnya yang efektif?
7. Apakah produk ini berteknologi kompetitif?
Sistem Informasi Manajemen
hubungan Informasi semua fungsi bisnis bersama-sama dan menyediakan dasar untuk semua manajerial
keputusan. Ini adalah dasar dari semua organisasi. Informasi merupakan sumber utama
keunggulan kompetitif manajemen atau merugikan. Menilai internal perusahaan
kekuatan dan kelemahan dalam sistem informasi adalah dimensi penting dari melakukan sebuah
audit internal. Moto perusahaan Mitsui, perusahaan perdagangan Jepang yang besar, adalah