Vysochan O. Accounting of research and development costs and them financial providing

The dissertation contains theoretical and practical studies and recommendations for improvement of the theory, methodology and organization of the research and development cost and their financial security.The essence of "research and development", specified the relevant costs and found their place in the enterprise. Classification of costs, taking into account the peculiarities of the process of research and development in terms of allocation of additional signs classification. Done periodization of research and development costs by distinguishing time frames within which occurred the formation and development of views on the outlined problem.Improved form a consolidated document on accounting costs for research and development in terms of modification "Grouping list recording and writing off the cost of research and development". Methodical approaches to the allocation and cancellation costs for the research and development.Organized analytical account funding costs for t research and development using sub 3-rd and 4-th orders to synthetic accounts 4 and 5 classes. The model of the relationship between the cost of research and development, and cash flows in accounting, which allows to determine the funded part of the cost of training and development of new products and the amount of money raised for this resource from different sources. A budget spending on research and development and their financial security and order of their formation, taking into account the main stages of the innovation process and the main sources of funding.