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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Autores principales:	U. Blinova, D. Rozhkova, N. Rozhkova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2018
Materias:	innovation innovation activity management accounting costs cost centers responsibility centers cost items cost elements Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/1db23555e0184c9b910b26a990293106
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spelling	oai:doaj.org-article:1db23555e0184c9b910b26a9902931062021-12-03T07:43:24ZMANAGEMENT ACCOUNTING OF INNOVATION COSTS1816-42772686-841510.26425/1816-4277-2018-1-43-48https://doaj.org/article/1db23555e0184c9b910b26a9902931062018-01-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/911https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.U. BlinovaD. RozhkovaN. RozhkovaPublishing House of the State University of Managementarticleinnovationinnovation activitymanagement accountingcostscost centersresponsibility centerscost itemscost elementsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 43-48 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	innovation innovation activity management accounting costs cost centers responsibility centers cost items cost elements Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	innovation innovation activity management accounting costs cost centers responsibility centers cost items cost elements Sociology (General) HM401-1281 Economics as a science HB71-74 U. Blinova D. Rozhkova N. Rozhkova MANAGEMENT ACCOUNTING OF INNOVATION COSTS
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
author	U. Blinova D. Rozhkova N. Rozhkova
author_facet	U. Blinova D. Rozhkova N. Rozhkova
author_sort	U. Blinova
title	MANAGEMENT ACCOUNTING OF INNOVATION COSTS
title_short	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_sort	management accounting of innovation costs
publisher	Publishing House of the State University of Management
publishDate	2018
url	https://doaj.org/article/1db23555e0184c9b910b26a990293106
work_keys_str_mv	AT ublinova managementaccountingofinnovationcosts AT drozhkova managementaccountingofinnovationcosts AT nrozhkova managementaccountingofinnovationcosts
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MANAGEMENT ACCOUNTING OF INNOVATION COSTS

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