title: ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÑÐµÑÐ° Ð¸ ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð½Ð°ÑÑÐ½Ð¾-ÑÐµÑ Ð½Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Organization of accounting and calculation of the cost of scientific and technical work
Creators: name: ÐÐµÐ¾Ð½Ð¾Ð²Ð°, ÐÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð·Ð°ÑÑÐ°ÑÑ
Ð½Ð°ÑÑÐ½Ð¾-ÑÐµÑ Ð½Ð¸ÑÐµÑÐºÐ°Ñ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ñ
calculation
cost
accounting
costs
scientific and technical products

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description: The purpose of the study is to reveal the main features of the organization of cost accounting and cost calculation of scientific and technical products. The object of the research is the JointâStock Company Scientific and Production Enterprise Â«SIGNALÂ». The subject of the research is the theoretical and practical provisions of the organization of the accounting system for the production of scientific and technical products at the present stage. Information materials of legislative acts, works of domestic and foreign authors, researchers, periodicals were used in this work. The methodological basis is based on general scientific research methods such as analysis, observation, sampling, grouping, comparison, inference by analogy, and special accounting methods and techniques. The specifics of such work necessitate the adaptation of accounting and information systems in companies. In the course of the work, a comparative analysis of product accounting according to Russian and international standards and tax accounting rules was carried out; recommendations on documentation and accounting policies for accounting and tax accounting of research and development performed on request were developed, as well as recommendations on the use of software products for R&amp;D accounting. The results obtained can be used in the practical activities of enterprises producing scientific and technical products. The calculation of indicators for the financial analysis of organizations was carried out using the MS Office (Excel) package.