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Home / Journals / MOSCOW ECONOMIC JOURNAL / Volume 2 Issue 4 / PLANIROVANIE I UChET ZATRAT NA VYPOLNENIE NAUChNO-ISSLEDOVATEL'SKIH I OPYTNO-KONSTRUKTORSKIH RABOT PO GOSUDARSTVENNOMU OBORONNOMU ZAKAZU
PLANIROVANIE I UChET ZATRAT NA VYPOLNENIE NAUChNO-ISSLEDOVATEL'SKIH I OPYTNO-KONSTRUKTORSKIH RABOT PO GOSUDARSTVENNOMU OBORONNOMU ZAKAZU
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Citations:

PLANIROVANIE I UCHET ZATRAT NA VYPOLNENIE NAUCHNO-ISSLEDOVATEL'SKIH I OPYTNO-KONSTRUKTORSKIH RABOT PO GOSUDARSTVENNOMU OBORONNOMU ZAKAZU
UDK 338.5 Цены. Ценообразование. Издержки производства. Себестоимость
Shaybakova Lyudmila Faritovna 1
Pan'shin Ruslan Sergeevich 2
Authors:
1.  Ural'skiy gosudarstvennyy ekonomicheskiy universitet

Russian Federation
2.  AO «Ural'skoe konstruktorskoe byuro transportnogo mashinostroeniya»

Russian Federation
Type:
Article
Pages:
from 29 to 29
Status:
Published
Received:
07.10.2017
Accepted:
15.10.2017
Published:
25.10.2017
Subject area:
UDK 338.5 Цены. Ценообразование. Издержки производства. Себестоимость
Language:
English
Keywords:
research and development work, scientific and technical products, state defense order, cost planning, costing and accounting
Abstract and keywords
Abstract (English):
The article explores the mechanisms and problems of planning and accounting for the costs of performing scientific research and development work under the state defense order, operating in the Russian Federation. The regulatory and legal framework regulating the formation and placement of the state defense order for the production of scientific and technical products is generalized and systematized. The features of this type of work and possible ways of overcoming the shortcomings of existing mechanisms are revealed.

Keywords:
research and development work, scientific and technical products, state defense order, cost planning, costing and accounting
Text
The article explores the mechanisms and problems of planning and accounting for the costs of performing scientific research and development work under the state defense order, operating in the Russian Federation. The regulatory and legal framework regulating the formation and placement of the state defense order for the production of scientific and technical products is generalized and systematized. The features of this type of work and possible ways of overcoming the shortcomings of existing mechanisms are revealed.
References

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