LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT

In the article, the possibilities of using Life Cycle Costing (LCC) method when forming costs of research and development are considered. Authors have investigated the fields using of this method and conclusions are drawn on impossibility of his independent realization in this connection the analysi...

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Bibliographic Details
Main Authors: Y. Vorontsova, A. Korchagina
Format: Article
Language:English
Published: Publishing House of the State University of Management 2017-09-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/810
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Summary:In the article, the possibilities of using Life Cycle Costing (LCC) method when forming costs of research and development are considered. Authors have investigated the fields using of this method and conclusions are drawn on impossibility of his independent realization in this connection the analysis of abilities to integrate LCC with other techniques positioned by special literature as methods of cost management is made. Besides, in article authors have offered the scheme of application of LCC at stages of life cycle of an industrial product.
ISSN:1816-4277
2686-8415