A Survey of the Current Status of Accounting in the Control of R and D

J. Freeman
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引用次数: 2

Abstract

A survey was made of the role of the accountant in the control of Research and Development, primarily through a mailed questionnaire and a limited number of interviews. Data from 51 responding companies in a variety of industries include locus of responsibility for R & D budget preparation, basis for the annual budget, frequency of revision of budget, and other factors.
研发控制会计现状调查
主要通过邮寄调查表和有限数量的面谈,对会计在控制研究和发展方面的作用进行了调查。来自不同行业的51家公司的数据包括研发预算编制的责任所在地、年度预算的基础、预算修订的频率和其他因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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