{"title":"研发控制会计现状调查","authors":"J. Freeman","doi":"10.1109/IRET-EM.1962.5007700","DOIUrl":null,"url":null,"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.","PeriodicalId":382847,"journal":{"name":"IRE Transactions on Engineering Management","volume":"2007 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1962-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"A Survey of the Current Status of Accounting in the Control of R and D\",\"authors\":\"J. Freeman\",\"doi\":\"10.1109/IRET-EM.1962.5007700\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":382847,\"journal\":{\"name\":\"IRE Transactions on Engineering Management\",\"volume\":\"2007 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1962-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"IRE Transactions on Engineering Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/IRET-EM.1962.5007700\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"IRE Transactions on Engineering Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/IRET-EM.1962.5007700","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Survey of the Current Status of Accounting in the Control of R and D
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.
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