Abstract
In article describes the problem of lack of accounting of specifics of production and estimation of cost of hi-tech production at development and deployment of a corporate information system. Creation of Hi-Tech products on the basis of application of unique productions demands special approach to assessment of their cost that results in impossibility of direct transferring of the existing models to practice of their activity. Authors offer the special principles of creation of a corporate information system by production of hi-tech production taking into account its features. Such approach will allow to carry out the most exact forecasting of cost of production at a stage of its planning and also positive influence of use of the offered principles on efficiency of use of financial resources of the enterprises for production of hi-tech production is noted.
Highlights
In the conditions of global economic instability increase in production efficiency of hi-tech production is a subject of interest of many countries as allows to get competitive advantage in various branches
In the Russian Federation from the state budget considerable financial resources are allocated for creation of hi-tech production within implementation of the planned documents developed by the ministries and departments [3, page 164]
The basic principles of estimation of cost of production are given in article 40 of the Tax Code of the Russian Federation
Summary
In the conditions of global economic instability increase in production efficiency of hi-tech production is a subject of interest of many countries as allows to get competitive advantage in various branches. In the Russian Federation from the state budget considerable financial resources are allocated for creation of hi-tech production within implementation of the planned documents developed by the ministries and departments [3, page 164]. At a stage of planning evaluating cost of research and development on creation of new samples of hitech production for forecasting of their effectiveness is necessary. The basic principles of estimation of cost of production are given in article 40 of the Tax Code of the Russian Federation. In case determination of market price becomes impossible due to the lack of goods, works or services in the corresponding market or identical production, the expensive method by identification of the expected production expenses and profit, usual is applied to this field of activity [1]. Listed principles form the basis of estimation of cost of production during creation of a corporate information system
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