In new developed world, the effect of critical parameter on companies improving has considered properly. one of important subject in companies owner view's is R&D cost. in current critical situation of country and our economic life considering to priorities of economical unit,s is very Necessary. According to this subject we are see in the improved countries R&d is one of most important subject,s that has intentioned .unfortunately in our country this subject has Not considered properly and many industries didn't enter in this important Category as much as need. According to primary view we can guess that the relation between parameter of this paper is exist .however doing the scientific action by Governance organization as trade, mine and industry organization and declaring result to the industrial units can be the better way to maturate the industries owner. in this paper the kerman province Superior companies evaluation based on information from,2014 based on 2013 data's .the relation between R&D cost and primer profit has evaluated. Hypothesis test showed the Meaningful relation between R&D cost and companies profitability.
Available at: http://works.bepress.com/mahdi_amirzadeh/13/