V.N.  Nesterov, A.Sh.  Akhtyamova, L.B.  Sungatullina, D.G.  Yankovskaya, 
    Management Analysis of Research and Development Costs,
    The Social Sciences,
    Volume 12,Issue 2,
    2017,
    Pages 191-195,
    ISSN 1818-5800,
    sscience.2017.191.195,
    (https://makhillpublications.co/view-article.php?doi=sscience.2017.191.195)
    Abstract: The study discusses the techniques of management analysis of research and development
expenditures. It determinesthe features of the costsat the early stages of the product life cycle, discloses goals
and objectives of the analysis, the analysis techniquesof budget costs in the context of responsibility centers,
separate projects and cost items. The factors and the evaluation of their impact on the amount of costs are
identified.
    Keywords: Expenses;research and development;cost analysis;preparation of production;responsibility center;projects;factor analysis