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Scientific & Technical Production Cost Accounting and Calculation

Author

Listed:
  • Nadiya Stolyarchuk

    ('Institute of Agrarian Economics' National Scientific Centre)

Abstract

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.

Suggested Citation

  • Nadiya Stolyarchuk, 2014. "Scientific & Technical Production Cost Accounting and Calculation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-49, March.
    • Handle: RePEc:iaf:journl:y:2014:i:1:p:44-49
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    File URL: http://www.afj.org.ua/pdf/143-oblik-vitrat-i-kalkulyuvannya-sobivartosti-naukovo-tehnichnoi-produkcii.pdf
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    File URL: http://www.afj.org.ua/en/article/143/
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Zinayida Vidomska, 2017. "Methodical Approaches to the Evaluation of Wheat Production Efficiency," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 163-168, September.

    More about this item

    Keywords

    production cost calculation; cost items; custom method; scientific and research production accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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