METHODOLOGICAL ISSUES OF ACCOUNTING AND RESEARCH AND DEVELOPMENT STATISTICS

This article reviews general issues of accounting of R&D intramural expenditures of an enterprise that first and foremost are related to the questions of expenditures accounting and accounting methodology that together generate the price of R&D.

Methodological framework for R&D accounting in line with the 2008 SNA methodology is analyzed. It recognizes R&D as capital formation because it leads to generating knowledge assets, importance of which for the firms and economics keeps growing, which should be reflected in the national accounts.

The author further examines statistical and mathematics aspects reflecting external and internal sources of R&D funding. External sources include funds of the founders, the state, financial and credit organizations and funds, and to the internal ones - net profit, accounts payable; general corporate means and others. Apart from that the paper describes in detail indicators of selected directions for R&D investment support as a foundation for efficiency of the national economy.

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