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CNAA / Theses / 2008 / May /

Accounting for costs and expenses of research and development

Author: Rodica Cuşmăunsă
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Vasile Bucur
doctor habilitat, professor, Academy of Economic Studies of Moldova
Scientific council:


The thesis was presented on the 7 May, 2008
Approved by NCAA on the 19 June, 2008


Adobe PDF document0.35 Mb / in romanian


CZU 657.42/.47(043)

Adobe PDF document 3.38 Mb / in romanian
152 pages


intangible asset, costs classification pertaining to research and development, prime costs, overhead costs, allocation of common overhead costs, cost calculation of research and development, recognition costs of the research and development, consumption pertaining to research and development capitalization, expenses of research and development.


The dissertation aims at examining the vast problems, both theoretic-methodological and applicative of costs and expenditures accounting faced by scientific investigations and development.

In the thorough examination of present definitions in different national and international accounting norms and in the approaches of different authors the definition of costs pertaining to research and development has been analyzed in details. The issues of costs classification pertaining to research and development have been developed on economic elements and calculation items, completed with new items and elements linked to investigation and development activity.

The need for applying the available alternative method and the recommended method by ANS 9 have been argued with regards to recognizing these costs pertaining to research and development, taking into consideration the type of investigation works (fundamental and applicative). The dissertation treats the necessity of recognition as an intangible asset of the research and development results, the utilization right by the executing organization, carried out on the beneficiary’s behalf, in the case of using the results of these works in the process of own production or for the execution of others.

For the purpose of improvement of the accounting the author has proposed primary and centralizing documents forms, the analytical accounting books of costs / expenditures pertaining to research and development, the effective and planned cost calculation of works. For the first time the issue of allocating the overhead costs (indirect production costs), has been analyzed in the case in which research and development are carried out in production sub divisions and the algorithm of consumption allocation of common overhead costs pertaining to research and development and finished products has been set. It has also been proposed the method of cost calculation of simple and complex research and development entities. The need for set investment conditions has been argued for the purpose of recognizing the intangible asset.

The irrational consumption capitalization pertaining to research and development has been argued in the limits of the stipulated economic advantage and the decrease of current assets pertaining to research and development, considered as asset as long as it will not be repaid by future economic advantages.

The results of investigations may be used by the research and development entity for the improvement of costs and expenditures accounting pertaining to research and development.