THE ISSUE OF RESEARCH AND DEVELOPMENT COSTS IN A METALLURGICAL ENTERPRISE WITH THE IMPLEMENTATION OF THE ABC CALCULATION METHOD

摘要

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.