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The number of companies that are looking for competitione differential to attract new customers is increasing. One of these differentials is the development of new products. The amount of resources addressed to this activities are becoming higher and higher. So, this work tries to discuss the treatment given to the expenses with the research and development of new products. Since the way addressed to these expenses by the financial accounting doesn’t satisfy the necessities of the managers, this study contributes to the formulation of a cleasing model of results to this activity, producing information that can subsidize the process of management, giving to the manager a suitable mensuration of these values. The model presented, making use of the concepts of the Economic Management displays a contribution of each area and activity for the global result of the company, and thus, reaches its real economic value and outstands the process of efficacy in the development of the products and establishing condition for a prop model to the manager when they need to take a decision. The applicability of the concepts presented is demonstrate with the development of on hypothetical exemples with the happining of several events related with a research and development of new products.

Contribuição à formulação de um modelo de apuração de resultados da atividade de pesquisa e desenvolvimento de novos produtos na indústria têxtil: uma abordagem da gestão econômica