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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Autores principales: Y. Vorontsova, A. Korchagina
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2017
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Acceso en línea:https://doaj.org/article/8901e6e893804e6b8a18bf8fb78a36da
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spelling oai:doaj.org-article:8901e6e893804e6b8a18bf8fb78a36da2021-12-03T07:43:23ZLIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT1816-42772686-8415https://doaj.org/article/8901e6e893804e6b8a18bf8fb78a36da2017-09-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/810https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415In 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.Y. VorontsovaA. KorchaginaPublishing House of the State University of Managementarticlelife cycleintegrationaccountingresearch and developmentindustrial productcost managementpricingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 9, Pp 85-90 (2017)
institution DOAJ
collection DOAJ
language RU
topic life cycle
integration
accounting
research and development
industrial product
cost management
pricing
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle life cycle
integration
accounting
research and development
industrial product
cost management
pricing
Sociology (General)
HM401-1281
Economics as a science
HB71-74
Y. Vorontsova
A. Korchagina
LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT
description 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.
format article
author Y. Vorontsova
A. Korchagina
author_facet Y. Vorontsova
A. Korchagina
author_sort Y. Vorontsova
title LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT
title_short LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT
title_full LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT
title_fullStr LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT
title_full_unstemmed LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT
title_sort life cycle costing as a system of costs formation of research and development
publisher Publishing House of the State University of Management
publishDate 2017
url https://doaj.org/article/8901e6e893804e6b8a18bf8fb78a36da
work_keys_str_mv AT yvorontsova lifecyclecostingasasystemofcostsformationofresearchanddevelopment
AT akorchagina lifecyclecostingasasystemofcostsformationofresearchanddevelopment
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