The issue of research and development costs in a metallurgical enterprise with the implementation of the abc calculation method
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27360%2F20%3A10247305" target="_blank" >RIV/61989100:27360/20:10247305 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.37904/metal.2020.3635" target="_blank" >http://dx.doi.org/10.37904/metal.2020.3635</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.37904/metal.2020.3635" target="_blank" >10.37904/metal.2020.3635</a>
Alternative languages
Result language
angličtina
Original language name
The issue of research and development costs in a metallurgical enterprise with the implementation of the abc calculation method
Original language description
This article aims to present different perspectives and their respective advantages in the area of research and development cost integration in an enterprise using a calculation system based on the ABC method and choose optimum implementation the costs research and development. Research and development costs in industrial enterprises are often recorded for the reason of tax breaks secured by valid legislation. They are often neglected in terms of calculations, however, in spite of the fact that they may be substantial sums which the enterprise in many cases does not even translate into the selling price. At the same time, research and development work of a company can pose one of its biggest competitive advantages in this era. (C) 2020 TANGER Ltd., Ostrava.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
METAL 2020 : 29th International Conference on Metallurgy and Materials : conference proceedings : May 20-22, 2020, Brno, Czech Republic, EU
ISBN
978-80-87294-97-0
ISSN
2694-9296
e-ISSN
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Number of pages
6
Pages from-to
1351-1356
Publisher name
Tanger
Place of publication
Ostrava
Event location
Brno
Event date
May 20, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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