Economic Analysis: Theory and Practice

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The organization of management of R & D expenditure by various participants of research and development market.

Vol. 9, Iss. 11, APRIL 2010

Available online: 8 April 2010


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Antonets V.A. the doctor of physical and mathematical sciences, the candidate biological the sciences, the leading scientific employee Institute of applied physics of the Russian Academy of Sciences

Nechaeva N.V. the senior lecturer, the assistant to the general director, Joint-Stock Company «Nizhniy Novgorod agency of high technologies»

Abubakirova K.N. the post-graduate student, the Nizhniy Novgorod state university of N.I.Lobachevskogo

The classification of activities of customers and performers of R & D and the classification of their costs of doing research has being proposed, based on the results of research and analysis activities required for its implementation performing of R & D. The classification of the masterminds and perpetrators of research has being designed to identify the subject of the status of their projects on research and development market and the nature of the entity in carrying out research and development specific. The classification of the cost of doing R & D is designed to solve the problem of accounting expenses, incurred by each of the participants of the market research and development in the conduct of activities in this market.

Keywords: innovation, management, supervision, market, efficiency, goal, project, customer, performer, expenses, assets, accounting

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