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COST ACCOUNTING IN RESEARCH AND DEVELOPMENT UNITS AS THE SOURCE OF MANAGEMENT INFORMATION

Summary/Abstract: New circumstances in R&D units operations require a modern approach in their management and implementation of the costing system. Efficient management depends on the quality of information systems where cost accounting plays the major role. In the article the focus is placed on the analysis and evaluation of reporting of cost accounting in the chosen R&D units located in Lubelski region. The limitations and the required adaptations of the cost accounting have been explored to enhance its efficiency in the given business conduct of R&D units.

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