Russian Federation
Russian Federation
The article focuses on developing a cost management model for innovation projects based on a modified cascade approach. The research is relevant due to the need to resolve the contradiction between the requirement for financial discipline and the flexibility needed for management under high uncertainty. The proposed model integrates the Earned Value Management (EVM) methodology for operational control and a system of Key Performance Indicators (KPI) for the final assessment at each stage of the project life cycle. The model involves phased funding and control through a stage-gate system, enabling informed decisions on project continuation, adjustment, or termination. The practical significance of the work lies in providing tools to improve the predictability of financial results and minimize the risks of budget overruns in a corporate environment, ensuring the strategic alignment of innovation initiatives with the company's value creation goals.
cost management, innovation projects, cascade approach, earned value management (EVM), key performance indicators (KPI), corporate finance, financial control, project management, company value
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