The issue of research and development costs in a metallurgical enterprise with the implementation of the abc calculation method
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The issue of research and development costs in a metallurgical enterprise with the implementation of the abc calculation method
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
The issue of research and development costs in a metallurgical enterprise with the implementation of the abc calculation method
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
50205 - Accounting
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2020
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
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
—
Počet stran výsledku
6
Strana od-do
1351-1356
Název nakladatele
Tanger
Místo vydání
Ostrava
Místo konání akce
Brno
Datum konání akce
20. 5. 2020
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
—