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Specificity of Accounting for Innovation Costs
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SPECIFICITY OF ACCOUNTING FOR INNOVATION COSTS
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Ivakina I. 1
Fedorova I. 2
Authors:
1.  Reshetnev Siberian State University of Science and Technology (Department of Accounting, Associate Professor)

Russian Federation
2.  Reshetnev Siberian State University of Science and Technology (Department of Accounting, Associate Professor)

Novosibirsk, Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5a323c20b189b4.93630780
Pages:
from 28 to 34
Status:
Published
Received:
12.12.2017
Accepted:
26.12.2017
Published:
26.12.2017
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
innovation, accounting, cost, sub-accounts, types of innovations.
Abstract and keywords
Abstract (English):
Th e article considers the problems related to specifi city of cost accounting associated with innovations, defi nes users’ goals with regard to information about the costs of innovations, assesses the approaches to cost accounting in diff erent systems of accounting (fi nancial, tax and administrative).

Keywords:
innovation, accounting, cost, sub-accounts, types of innovations.
Text

Современные условия хозяйствования, стремление поддержать и обеспечить конкурентоспособность бизнеса, курс на инновационный характер развития экономики создают предпосылки для развития инновационных подходов к осуществлению деятельности компаний разных отраслей и видов деятельности.

References

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