Wykorzystanie wybranych narzędzi rachunku kosztów w ocenie ex ante i ex post opłacalności innowacji produktowych
Using selected instruments of cost accounting in ex ante and ex post assessment of profitability of product innovations
Author(s): Sabina RokitaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: product innovations; innovations; assessment of profitability of product innovations
Summary/Abstract: The article presents problems connected with the estimation of profitability of product innovations. It shows in which way suitable using of cost accounting tools can provide useful information to the assessment of profitability of product innovations and enable to take a proper decision in this area.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 252
- Page Range: 440-447
- Page Count: 8
- Language: Polish