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RESEARCH AND DEVELOPMENT EXPENDITURES
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RESEARCH AND DEVELOPMENT EXPENDITURES
(Dictionary of Economics) :
ARAŞTIRMA-GELİŞTİRME HARCAMALARITemel araştırma, uygulamalı araştırma ve geliştirme gibi faaliyetler için yapılan harcamalardır. Temel araştırma, önceden planlanmış, belirli ticari bir amacı olmayan bir faaliyet türüdür. Uygulamalı araştırma, belirli bir ticari hedefe ulaşma veya bir buluşu kâr getirici duruma sokma falliyetidir. Geliştirme ise, mevcudun daha yetkin bir duruma getirilmesine yöneliktir.
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