Scientific & Technical Production Cost Accounting and Calculation
The 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.
Volume (Year): (2014)
Issue (Month): 1 (March)
|Contact details of provider:|| Postal: 10, Heroiv Oborony St., Kyiv, 03680|
Web page: http://www.iaf.kiev.ua/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2014:i:1:p:44-49. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.