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ОРГАНІЗАЦІЯ ОБЛІКУ ВИТРАТ НА ДОСЛІДЖЕННЯ ТА РОЗРОБКИ // Organization of accounting for research and development expenses

Author

Listed:
  • Сенчук, Т. Я.

    (Львівська комерційна академія)

Abstract

Major problematic aspects of organization of accounting for research and development expenses at the enterprise as a function of management have been disclosed. Methods of cost allocation by the research and development stages have been suggested. Висвітлено основні проблемні аспекти організації обліку витрат на дослідження та розробки на підприємстві, як складової функції управління. Запропоновано способи розподілу витрат за етапами дослідження та розробок.

Suggested Citation

  • Сенчук, Т. Я., 346. "ОРГАНІЗАЦІЯ ОБЛІКУ ВИТРАТ НА ДОСЛІДЖЕННЯ ТА РОЗРОБКИ // Organization of accounting for research and development expenses," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 2011(1).
    • Handle: RePEc:scn:000pbo:46006
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