ОРГАНІЗАЦІЯ ОБЛІКУ ВИТРАТ НА ДОСЛІДЖЕННЯ ТА РОЗРОБКИ
Published in Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу • Jan 1, 2011
Authors:
Т. Я. Сенчук
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.
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