Funding research and development: from is to should

One of the most important inputs and factors promoting research and development activities are financial resources that always funded in part by the government. For this reason, extract and record government spending for R & D is considered one of the most important appendices and instructions in any of classification system and data records of research and development. The purposes of writing this book is overview efforts and compare them with how to classify operations and research and development activities and associated costs in budgeting of Iran and emphasis on the obligations and studied requirements and revision them to achieve efficient system for recording research data and its costs.