Abstract
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.
Highlights
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
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
Summary
В статье обосновывается необходимость развития управленческого учета затрат на инновационную деятельность, включающую в себя определенные составляющие, такие как цель, природа, виды, этапы, участники и ресурсы. Рассмотрена связь управленческого учета и инновационной деятельности, выделены этапы процесса учета затрат по целевому принципу. Авторами разработаны центры затрат и центры ответственности инновационной деятельности. Предлагается классификация расходов по каждому инновационному проекту по статьям затрат. Представлена карточка учета и анализа инновационных расходов в разрезе элементов затрат. Ключевые слова: инновация, инновационная деятельность, управленческий учет, затраты, центры затрат, центры ответственности, статьи затрат, элементы затрат
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