Rachunek kosztów innowacji w sterowaniu
potencjałem konkurencyjności przedsiębiorstwa
Innovation costing in steering the potential of company competitiveness
Author(s): Kzysztof MaślankowskiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: There is a feedback between accountancy and management. Development of an organization’s strategic potential is accompanied by its quantitative evaluation. As a result of engaging a company’s intellectual potential its ability for growth and advancement increases. Innovations are an indicator of its level. The aim of this article is to present innovation as a means of strategy implementation and requiring management. Because of the role of innovation in increasing the value of an organization, they need to be analysed in respect of their design and development cycle.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2005
- Issue No: 30
- Page Range: 64-90
- Page Count: 26
- Language: Polish