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  • The aim of this article is to describe challenges of „fullcost“ methodics in research and development and to discuss improvement of operating costs calculation at Technical University of Liberec (TUL) praxis. The first part is based on research of professional literature. It explains basic terms connected with methods of calculations and determination of indirect costs and fullcost, its pros and cons, which are important in further practical use of this method. The second part describes the current situation within the Technical university of Liberec and it explains the current methodics. The article also deals with various providers of research and development financing and their specific requirements for determination of indirect costs. Emphasis is placed on requirements and financial rules of the Seventh Framework Programme (FP7) and Operational Programme Research and Development for Innovations. Last part of this article discusses the process of modification and improvement which is currently implemented at the University.
  • The aim of this article is to describe challenges of „fullcost“ methodics in research and development and to discuss improvement of operating costs calculation at Technical University of Liberec (TUL) praxis. The first part is based on research of professional literature. It explains basic terms connected with methods of calculations and determination of indirect costs and fullcost, its pros and cons, which are important in further practical use of this method. The second part describes the current situation within the Technical university of Liberec and it explains the current methodics. The article also deals with various providers of research and development financing and their specific requirements for determination of indirect costs. Emphasis is placed on requirements and financial rules of the Seventh Framework Programme (FP7) and Operational Programme Research and Development for Innovations. Last part of this article discusses the process of modification and improvement which is currently implemented at the University. (en)
Title
  • The Problem of Fullcost and Its Implementation at the Technical University of Liberec
  • The Problem of Fullcost and Its Implementation at the Technical University of Liberec (en)
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  • The Problem of Fullcost and Its Implementation at the Technical University of Liberec
  • The Problem of Fullcost and Its Implementation at the Technical University of Liberec (en)
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  • RIV/46747885:24220/11:#0001856!RIV12-MSM-24220___
http://linked.open...avai/riv/aktivita
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  • RIV/46747885:24220/11:#0001856
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  • fullcost, indirect costs, overhead, research and development, Technical University of Liberec (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • US - Spojené státy americké
http://linked.open...ontrolniKodProRIV
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  • 2011 Las Vegas International Academic Conference
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http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Dubová, Markéta
  • Pánková, Markéta
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  • 1539-8757
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http://localhost/t...ganizacniJednotka
  • 24220
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