Rachunek kosztów rozwoju techniki

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Date

1971

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Wydział Prawa i Administracji UAM

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On the Account of Costs of Technical Development

Abstract

In the opinion of specialists the period of scientific and technical revolution is characterised by the fact that scientific and technical development have become indenpendent spehre of activity and vital element of economic growth. The author is interested in the problem to what degree the statement about this independence is confirmed in practice and in the opinion of academicians in Poland. One of the fundamental conditions for acknowledging „scientific and technical development" as independent economic sphere is the possibility .of using the „account of costs of technical development". The implementation of this postulate meets however, with difficulties in practice and in theory. Tasks in the process of technical development are closely connected with the exploitation and investment activity in industrial enterprises. Hence, difficulties arise in assessing the proper costs of technical development. The author states that recent changes in the Polish system of planning and control of scientific and technical development create appropriate organizational- -legal conditions for the independence of these spheres of activity. To accomplish this goal two obstacles must be overcome: the barrier of information and barrier of professional qualification.

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Sponsor

Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

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Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny 33, 1971, z. 1, s. 105-119

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ISBN

ISSN

0035-9629

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Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego