Due to the long-term nature of the innovation process, assignment and allocation
problems can arise in the cost accounting of research and development projects. The aim of this thesis is to develop a model for a uniformly applicable accounting system for the various research and development departments of an international materials group.
Based on the relevant literature, research and development activities are separated from other in-company activities in the innovation process. A further main point is the depiction and handling of research and development results within the cost accounting system.
The current situation of each production company is investigated using structured interviews. The problems to be addressed are deduced from current strengths and weakness. A guideline for the uniform collection, distribution and allocation of costs arising in research and development is developed using theoretical and practical knowledge.