Title :
A Survey of the Current Status of Accounting in the Control of R and D
Author_Institution :
3824 Vanette Lane, Dallas, Texas.
Abstract :
A survey was made of the role of the accountant in the control of Research and Development, primarily through a mailed questionnaire and a limited number of interviews. Data from 51 responding companies in a variety of industries include locus of responsibility for R & D budget preparation, basis for the annual budget, frequency of revision of budget, and other factors.
Keywords :
Aerospace electronics; Companies; Dynamic programming; Industrial control; Manufacturing industries; Mechanical engineering; Operations research; Project management; Research and development; Research and development management;
Journal_Title :
Engineering Management, IRE Transactions on
DOI :
10.1109/IRET-EM.1962.5007700