Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting and analytical support of innovative activity
Available online: 30 September 2009 Subject Heading: The competitiveness analysis JEL Classification:
In modern economy competitiveness stipulated by innovations the basis of which is Research and Development plays special part. In this connection the article examines theoretical and practical accounting and analytical problems connected with R&D expenses. Attention is paid to uncertainty of many accounting matters in relation to this entity which does not allow forming reliable infobase to effectively execute analysis of R&D expenses and creation of innovative products. Directions in which it is necessary to perfect this process are marked. Keywords: competitiveness, R&D, innovations, accounting, concept, asset, expenses, information |
ISSN 2311-8725 (Online)
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