Please use this identifier to cite or link to this item: https://repo.btu.kharkov.ua//handle/123456789/27310
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dc.contributor.authorAkimova, Nataliia-
dc.contributor.authorNaumova, Tetiana-
dc.date.accessioned2023-03-18T19:53:43Z-
dc.date.available2023-03-18T19:53:43Z-
dc.date.issued2023-
dc.identifier.citationAkimova 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. 8-19uk_UA
dc.identifier.urihttps://repo.btu.kharkov.ua//handle/123456789/27310-
dc.description.abstractIt 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 developeduk_UA
dc.language.isoenuk_UA
dc.publisherThe University of Technology in Katowice Pressuk_UA
dc.subjectinnovative activityuk_UA
dc.subjectmanagement accounting of innovation activityuk_UA
dc.subjectcostsuk_UA
dc.subjectcost accounting methodsuk_UA
dc.subjectLife Cycle Costinguk_UA
dc.subjecttarget costinguk_UA
dc.titleIntegrated model of management accounting of innovative costsuk_UA
dc.typeArticleuk_UA
Appears in Collections:Integration vectors of sustainable development: economic, social and technological aspects

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