Scientific & Technical Production Cost Accounting and Calculation
AbstractThe article covers the issues of enhancing the organization of cost accounting and calculation methodology for scientific research and development work in academic institutions. The need for adjusting of general theoretical and practical accounting provisions and those for production cost calculation to the specifics of carrying out research and development works. The author has deepened the method of scientific and technical production accounting in research institutions. The existing nomenclature of cost articles for scientific and technical products (innovation) has been criticized and ways for its improvement have been implemented. It has been proposed to mark out particular direct cost items from the list of overhead expenses detailed in Annex 1 to the standard Regulation on cost planning, accounting and calculation of research-and-development works No 830. It particularly involves: depreciation charges out of fixed assets directly used in research-and-development activities; author's fee, product patenting and certification costs.
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Bibliographic InfoArticle provided by Institute of Accounting and Finance in its journal Accounting and Finance.
Volume (Year): (2014)
Issue (Month): 1 (March)
production cost calculation; cost items; custom method; scientific and research production accounting;
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