scholarly journals Comparison of Sales Income and Research and Development Costs for FDA-Approved Cancer Drugs Sold by Originator Drug Companies

2019 ◽  
Vol 2 (1) ◽  
pp. e186875 ◽  
Author(s):  
Kiu Tay-Teo ◽  
André Ilbawi ◽  
Suzanne R. Hill
Keyword(s):  
Research And Development ◽  
Cancer Drugs ◽  
Drug Companies ◽  
Development Costs

A HISTORICAL REVIEW OF THE ACCOUNTING TREATMENT OF RESEARCH AND DEVELOPMENT COSTS

1992 ◽  
Vol 19 (1) ◽  
pp. 51-78 ◽  
Author(s):  
Paul E. Nix ◽  
David E. Nix
Keyword(s):  
United States ◽  
Research And Development ◽  
Alternative Treatment ◽  
Historical Review ◽  
The United States ◽  
Current Treatment ◽  
Social Consequences ◽  
Financial Accounting ◽  
Development Costs ◽  
Accounting Rules

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States.

AIDS Drugs & the Pharmaceutical Industry: A Need For Reform

1991 ◽  
Vol 17 (4) ◽  
pp. 363-410
Author(s):  
Mary T. Griffin
Keyword(s):  
Pharmaceutical Industry ◽  
Research And Development ◽  
Drug Approval ◽  
Hiv And Aids ◽  
Price Regulation ◽  
Drug Industry ◽  
Drug Companies ◽  
Aids Drugs

AbstractThe pharmaceutical industry has long enjoyed substantial profits despite increased requirements for drug approval and various attempts to regulate the industry. Drug companies have avoided effective regulation by blaming high prices on the costs of research and development. The search for drugs effective in combatting HIV and AIDS related illnesses has provided a stark background on which to view the actions and justifications of drug companies. Despite increased cooperation between government and the drug industry and expedited approval of several useful drugs, these drugs are still prohibitively expensive. This Article explores the history and economics of the drug industry and proposes a system of national price regulation for all drugs.

WHAT A SURPRISE!

PEDIATRICS ◽  
1994 ◽  
Vol 94 (5) ◽  
pp. 747-747
Keyword(s):  
Research And Development ◽  
Senate Committee ◽  
Drug Companies

Drug companies ... claim that they price drugs as they do to compensate for huge investments in research and development. But the Senate Committee on Aging said in a report that more money is spent on marketing drugs than developing them.

The Economics of the Biopharmaceutical Industry

2011 ◽  
pp. 519-554 ◽  
Author(s):  
Patricia M. Danzon
Keyword(s):  
Pharmaceutical Industry ◽  
Research And Development ◽  
Future Research ◽  
Neglected Diseases ◽  
Market Demand ◽  
Global Issues ◽  
Insurance Reimbursement ◽  
Development Costs ◽  
The Us ◽  
Differential Pricing

This article summarizes the literature, and considers the issue of paying for research and development. It reviews research and development costs, regulation, productivity and incentives for innovation. It discusses market demand and pricing, effects of insurance, reimbursement regulation, alternatives to patents, and generics. Further, it reviews trends in promotion, regulation of promotion and its effects. It discusses global issues, including differential pricing and R&D for neglected diseases. The focus is on the US, as the home of the largest number of multinational pharmaceutical and smaller biotech companies. This article notes the important differences in regulatory and reimbursement systems in other countries. Finally it suggests that although there is large and growing literature on the pharmaceutical industry that has produced valuable information, important issues remain for future research.

Toward more specific and transparent research and development costs: The case of seasonal influenza vaccines

Vaccine ◽  
2014 ◽  
Vol 32 (26) ◽  
pp. 3336-3340 ◽  
Author(s):  
Ayman Chit ◽  
Jayson Parker ◽  
Scott A. Halperin ◽  
Manny Papadimitropoulos ◽  
Murray Krahn ◽  
...  
Keyword(s):  
Research And Development ◽  
Seasonal Influenza ◽  
Influenza Vaccines ◽  
Development Costs
Sign in / Sign up

Export Citation Format

Share Document