Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на этот ресурс: https://repo.btu.kharkov.ua//handle/123456789/27310
Название: Integrated model of management accounting of innovative costs
Авторы: Akimova, Nataliia
Naumova, Tetiana
Ключевые слова: innovative activity;management accounting of innovation activity;costs;cost accounting methods;Life Cycle Costing;target costing
Дата публикации: 2023
Издательство: The University of Technology in Katowice Press
Библиографическое описание: Akimova N., Naumova T. Integrated model of management accounting of innovative costs. Integration vectors of sustainable development: economic, social and technological aspects: collective monograph. The University of Technology in Katowice Press, 2023. C. 8-19
Краткий осмотр (реферат): It was determined that innovative activity is a key element of ensuring the successful and sustainable functioning of the enterprise. The definition of management accounting of innovation activity is given. Innovation costs are defined as the main object of management accounting of innovation activity. A logical model of management accounting of innovative costs based on the integration of modern concepts and methods (elements of the method) of management accounting of costs has been developed: Target Costing, Life Cycle Costing, Kaizen Costing, Activity Based Costing, etc., allowing to optimize the amount of direct and indirect innovation costs at all stages innovative activity taking into account external and internal factors; the origin and essence of these concepts are considered, their advantages and disadvantages are highlighted. The essence and features of target costing as a method of targeted strategic cost management to increase the competitiveness of the company's products on the market was considered, and the sequence of stages of its practical implementation during the implementation of innovative activities was developed
URI (Унифицированный идентификатор ресурса): https://repo.btu.kharkov.ua//handle/123456789/27310
Располагается в коллекциях:Integration vectors of sustainable development: economic, social and technological aspects

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