Review of the material and technical potential of organizations engaged in research and development

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Realizing nations’ innovative potential is essential for their economic development and global competitiveness. The purpose of this article is to analyze the material and technical potential of the research and development sector. Organizations’ material and technical security is one of the main elements of effective innovation. According to official statistics, Russian Federation assets are characterized by a high degree of wear, low insertion and disposal that undermines economic growth. This article analyzes international financial reporting standards for accounting and depreciation of fixed assets, and identifies ways to improve research and development logistics in the Russian Federation.

About the authors

Daria V. Lebedeva

Peoples’ Friendship University of Russia (RUDN University)

Author for correspondence.

PhD student of the Department of Political Economics of the Faculty of Economics

6 Miklukho-Maklaya St, Moscow, 117198, Russian Federation


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Copyright (c) 2020 Lebedeva D.V.

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