Застосування методу структуризації для визначення об’єктів бухгалтерського обліку витрат наукового дослідження

Abstract

In the current state of the national economy the most important is accurate and reliable calculation of expenditures of any activity. Considering that modern scientific activity in the form of scientific research aggregate requires no less accurate data on costs than the production or social problem of selecting the object of accounting is gaining great weight. Among a considerable number of scientific studies and developments concerning expenses accounting the problem of selecting objects for accounting in the scientific activity did not investigated. Thus, due to the limited development of accounting methodologies for scientific activities and increase of importance of carrying out of scientific studies at minimal expenses, development of scientific and applied recommendations on increase of reliability of accounting data by means of establishment of universal objects of accounting for different stages of realization of scientific and research works is gaining urgency. The expediency of choosing such objects intermediate document-speech results of realization of stages of scientific and technical works was justified. The composition and sequence of the stages of scientific and technical works, as well as the basic packages of research works are proposed. On this basis, was separated and justified the aggregate of the cost accounting objects in the packages of scientific research works.