COST ACCOUNTING AT MOSCOW RESEARCH ORGANIZATIONS

摘要

On June 28, 1989, the Vth Plenum of the Moscow Board for VNTO Non-Ferrous Metallurgy met in Moscow. Discussions were held on the current state and future prospects for cost accounting at research organizations in Moscow and the Moscow region. Introduction of cost accounting has increased the material interest of developers to take on additional work, increased the intensity of scientific work, and reduced development periods. In 1988, the institutes completed a great amount of work, valued at 268.3 million rubles - representing 151 percent of the amount set, when norms were computed. Introduction of cost accounting oriented the scientific organizations toward solving specific production problems. Work being done under cost accounting conditions contributed to increases - above 1987 levels - in the number of licenses granted, in patents, and authors certificates. There has been an increase in number of "b" and "c" level work. Cost accounting has provided financial independence for institutes which - in 1988 -exceeded the indices set up when standards were being computed.