Review of the material and technical potential of organizations engaged in research and development
Journal: RUDN Journal of Economics (Vol.28, No. 3)Publication Date: 2020-09-26
Authors : Daria Lebedeva;
Page : 522-535
Keywords : research and development; material and technical potential; level of depreciation; existence and renewal of fixed assets; depreciation; information and communication technologies;
Abstract
Realizing nations’ innovative potential is essential for their economic development and global competitiveness. The purpose of this article is to analyze the material and technical potential of the research and development sector. Organizations’ material and technical security is one of the main elements of effective innovation. According to official statistics, Russian Federation assets are characterized by a high degree of wear, low insertion and disposal that undermines economic growth. This article analyzes international financial reporting standards for accounting and depreciation of fixed assets, and identifies ways to improve research and development logistics in the Russian Federation.
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Last modified: 2020-09-26 07:14:24