Cost management in the innovatively active industrial enterprises

Бесплатный доступ

The article considers the problem of application costing method for estimation of innovative products efficiency. The authors improve ABC-costing method taking into account specificity of innovative products. The influence of the quality of costing method on the administrative decisions efficiency is estimated.

Innovative products, costing, авс-costing, break-even indicators

Короткий адрес: https://sciup.org/147155756

IDR: 147155756

Статья научная