Methodical Aspects of Innovation Costs Calculation System Cover Image

Inovacijų savikainos skaičiavimo sistemos metodiniai aspektai
Methodical Aspects of Innovation Costs Calculation System

Author(s): Irena Zabielavičienė, Rolandas Strazdas
Subject(s): Economy
Published by: Vilnius Gediminas Technical University
Keywords: innovations; managemnt acounting; innovation costs; innovation pricing; innovation financing; innovation management.

Summary/Abstract: The analysis of innovation costs in a company, the information supply problems of innovation costs calculation and the methods of decisions are presented in the article. Methodical aspects of innovation costs calculation system are analysed. The analysis of various costs calculation methods is presented in the context of management decision making. The method of marginal analysis application as an economic basis for the decision of innovation pricing is based on the application statements of the economic theories and mathematical methods. Approbational calculations for the identification of innovation effectiveness and area of negotiation in the process of innovation commercialization are carried out.

  • Issue Year: 2006
  • Issue No: 2
  • Page Range: 89-97
  • Page Count: 9