Financial – accounting information and documents specific to the research –development activity

Author:PhD. Constantin STAICU, PhD. Magdalena MIHAI

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Keywords:financing contract, programming, co-financing, performance, centralized statement, records, performance

Abstract:
The specific documents the authors refer to, depending on the role and the moment when they have been drafted, can be grouped as follows: a. documents for research and programming the financial – economic flows; b. documents for reviewing the economic and the financial – accounting operations for execution; c. documents on research project completion.\r\n\r\nIn the end the authors mention that the data and information carriers presented earlier are significant for the research – development activities, are less known in the economic environment and in the academic environment and when they are used with exigency contribute to the performing management of such activities. \r\n\r\nIn this direction contract observance and the performance clauses are considered first, they have the main role in this, meaning the anticipated results and the actual ones as well as modalities for their interpretation, including here the socio-economic effects they generates afterwards.

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