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如何明(ming)確是否(fou)存在研發(fa)人員從事(shi)非研發(fa)活動的情形
公司研發人員應存在明確界定標準,根據各人員所屬的細分部門及員工崗位職責分類劃分至研發費用。公司研發人員需具有研發崗位職責,其研發領料、用工均通過研發項目進行歸集和核算,公司研發人員工時需要經過排工計劃、研發助理復核、項目負責人審核等多個流程,確保工時記錄準確、完整。
(一)排工計劃
各研發(fa)部門總(zong)監協同(tong)項(xiang)目(mu)(mu)負責人(ren),提前根據(ju)(ju)項(xiang)目(mu)(mu)需求制定(ding)人(ren)員(yuan)安排(pai)計(ji)劃,每(mei)月對工(gong)作項(xiang)目(mu)(mu)進(jin)行(xing)排(pai)工(gong),形成部門的排(pai)工(gong)安排(pai)計(ji)劃表(biao),并每(mei)周與所有項(xiang)目(mu)(mu)經理進(jin)行(xing)周會討論(lun)更新情(qing)況,包(bao)括項(xiang)目(mu)(mu)開發(fa)進(jin)度、完成情(qing)況等。研發(fa)人(ren)員(yuan)根據(ju)(ju)項(xiang)目(mu)(mu)安排(pai)進(jin)行(xing)實際(ji)工(gong)作,并據(ju)(ju)實按照項(xiang)目(mu)(mu)代(dai)碼填報(bao)工(gong)時。
(二)研發助理復核
研發助理每天對項(xiang)目研發人員(yuan)(yuan)填報的工時(shi)進行同步(bu)監督(du),統籌管理項(xiang)目的整體(ti)進度和人員(yuan)(yuan)安排,根(gen)據項(xiang)目計劃及其對項(xiang)目實(shi)(shi)際工作進程(cheng)情況的了(le)解對該員(yuan)(yuan)工填報的工時(shi)是否符(fu)合實(shi)(shi)際情況做(zuo)出判斷,對于(yu)不(bu)符(fu)合實(shi)(shi)際的情況,要(yao)求員(yuan)(yuan)工進行修改(gai)。
(三)項目負責人(ren)審核
所(suo)有(you)項(xiang)目的工(gong)時(shi)填報經研發助理復核(he)通過后,由(you)項(xiang)目負(fu)責人查看(kan)所(suo)有(you)項(xiang)目的實(shi)際工(gong)時(shi)情(qing)況,并將記錄同步(bu)至財務(wu)部門,確保(bao)財務(wu)核(he)算(suan)工(gong)時(shi)與員工(gong)填報工(gong)時(shi)記錄匹配一致。 通過以上(shang)一系(xi)列計(ji)劃、填報及審核流(liu)(liu)程,使研(yan)(yan)(yan)發人(ren)員工時統(tong)計(ji)流(liu)(liu)程更加完善,工時統(tong)計(ji)數據更加準確、真實、完整,便于明確研(yan)(yan)(yan)發人(ren)員是否有(you)從事非研(yan)(yan)(yan)發活動的情(qing)況。 檢查(cha)程序(xu)包(bao)括(kuo):訪(fang)談研(yan)(yan)發人(ren)員,了解公司(si)研(yan)(yan)發相關部門設置,研(yan)(yan)發人(ren)員的(de)認(ren)定標(biao)準,研(yan)(yan)發工(gong)(gong)(gong)時(shi)相關的(de)內控及執行情(qing)況;獲取研(yan)(yan)發項目(mu)工(gong)(gong)(gong)時(shi)匯(hui)總表、檢查(cha)員工(gong)(gong)(gong)填報(bao)工(gong)(gong)(gong)時(shi)與(yu)其工(gong)(gong)(gong)作內容是(shi)(shi)否合理匹配,檢查(cha)系統工(gong)(gong)(gong)時(shi)填報(bao)權限是(shi)(shi)否與(yu)項目(mu)工(gong)(gong)(gong)時(shi)填報(bao)記錄(lu)相匹配;檢查(cha)項目(mu)工(gong)(gong)(gong)時(shi)記錄(lu)是(shi)(shi)否經相應(ying)層級人(ren)員有(you)效(xiao)審批;檢查(cha)每(mei)月研(yan)(yan)發人(ren)工(gong)(gong)(gong)支出明細賬,確(que)認(ren)人(ren)工(gong)(gong)(gong)費(fei)用是(shi)(shi)否按工(gong)(gong)(gong)時(shi)恰當計入對應(ying)的(de)研(yan)(yan)發項目(mu)。
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