MANAGEMENT ACCOUNTING OF INNOVATION COSTS
The article substantiates the necessity of developing a management accounting of costs for innovation activity, which includes certain components, such as purpose, nature, types, stages, participants and resources. The link of management accounting and innovation activity is given, stages of the pro...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2018-01-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/911 |
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| _version_ | 1832541946055229440 |
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| author | U. Blinova D. Rozhkova N. Rozhkova |
| author_facet | U. Blinova D. Rozhkova N. Rozhkova |
| author_sort | U. Blinova |
| collection | DOAJ |
| description | The article substantiates the necessity of developing a management accounting of costs for innovation activity, which includes certain components, such as purpose, nature, types, stages, participants and resources. The link of management accounting and innovation activity is given, stages of the process of cost accounting on a targeted basis are outlined. Cost centers and centers of responsibility for innovation have been developed. Authors propose the classification of costs for each innovative project by cost items. The form of account and analysis of innovative costs according to elements of costs is presented. |
| format | Article |
| id | doaj-art-1db23555e0184c9b910b26a990293106 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-01-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-1db23555e0184c9b910b26a9902931062025-02-04T08:27:53ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-01-0101434810.26425/1816-4277-2018-1-43-48911MANAGEMENT ACCOUNTING OF INNOVATION COSTSU. Blinova0D. Rozhkova1N. Rozhkova2Финансовый университет при Правительстве Российской ФедерацииФинансовый университет при Правительстве Российской ФедерацииГосударственный университет управленияThe article substantiates the necessity of developing a management accounting of costs for innovation activity, which includes certain components, such as purpose, nature, types, stages, participants and resources. The link of management accounting and innovation activity is given, stages of the process of cost accounting on a targeted basis are outlined. Cost centers and centers of responsibility for innovation have been developed. Authors propose the classification of costs for each innovative project by cost items. The form of account and analysis of innovative costs according to elements of costs is presented.https://vestnik.guu.ru/jour/article/view/911innovationinnovation activitymanagement accountingcostscost centersresponsibility centerscost itemscost elements |
| spellingShingle | U. Blinova D. Rozhkova N. Rozhkova MANAGEMENT ACCOUNTING OF INNOVATION COSTS Вестник университета innovation innovation activity management accounting costs cost centers responsibility centers cost items cost elements |
| title | MANAGEMENT ACCOUNTING OF INNOVATION COSTS |
| title_full | MANAGEMENT ACCOUNTING OF INNOVATION COSTS |
| title_fullStr | MANAGEMENT ACCOUNTING OF INNOVATION COSTS |
| title_full_unstemmed | MANAGEMENT ACCOUNTING OF INNOVATION COSTS |
| title_short | MANAGEMENT ACCOUNTING OF INNOVATION COSTS |
| title_sort | management accounting of innovation costs |
| topic | innovation innovation activity management accounting costs cost centers responsibility centers cost items cost elements |
| url | https://vestnik.guu.ru/jour/article/view/911 |
| work_keys_str_mv | AT ublinova managementaccountingofinnovationcosts AT drozhkova managementaccountingofinnovationcosts AT nrozhkova managementaccountingofinnovationcosts |