TY  - JOUR
T1  - Management Analysis of Research and Development Costs
AU - Nesterov, V.N. AU - Akhtyamova, A.Sh. AU - Sungatullina, L.B. AU - Yankovskaya, D.G. 
JO  - The Social Sciences
VL  - 12
IS  - 2
SP  - 191
EP  - 195
PY  - 2017
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2017.191.195
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2017.191.195
KW  - Expenses
KW  -research and development
KW  -cost analysis
KW  -preparation of production
KW  -responsibility center
KW  -projects
KW  -factor analysis
AB  - 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.
ER  -