| 摘要 |
PURPOSE: A method for calculating research cost internal absorption rate and a device the same are provided to seek for data of internal absorption rate necessary to determination of research cost by calculating data inputted from a database with mathematical formulas determined as appointed references. CONSTITUTION: A first process loads data of research profit and expense, asset related data, and account related data from corresponding databases(102,104,106). A second process reads registration fee related data from a registration fee data file(108). A third process reads space data from a space data file(110). A fourth process calculates depreciation data, research cost data, and indirect cost data of each field according to a distribution reference of a research cost internal absorption rate.
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