Estimation of Success Rate, Time Lag, and Amortization Rate of R&D
| Project/Area Number |
25780279
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Kwansei Gakuin University |
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Principal Investigator |
OGATA Isamu 関西学院大学, 経営戦略研究科, 准教授 (40435300)
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| Project Period (FY) |
2013-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2014: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | R&D / 研究開発 / 無形資産 / Ｒ＆Ｄ |
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| Outline of Final Research Achievements |
If we want to recognize R&D investment as an intangible assets by cost approach, we should measure success rate, time lag, and amortization rate of R&D investment.We therefore estimated these parameters by researching Japanese manufacturing companies. This result may help accountants to audit R&D intangible assets.
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Report
(3 results)
Research Products
(2 results)
