Features of innovative production costs accounting (on the example of industrial enterprises of Donetsk region)

Lebedeva Yu.V.1, Chatskis E.D.1
1 Донецкий национальный университет экономики и торговли им. Михаила Туган-Барановского

Journal paper

High-tech Enterprises Economy (РИНЦ, ВАК)
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Citation:

Abstract:
The article presents the results of author's research on the accounting of costs associated with innovative activity of economic entities. The author considers the methodology of the innovation activities of enterprises, presented a study of the organization of accounting of expenses on innovative activity in the Donetsk enterprises of industrial sphere. Also authors study the process of cost accounting for the innovative production highlighting the main stages of this process.

Keywords: innovation, innovative products, costs, innovative activity, accounting

JEL-classification: M11, M41, O32

References:

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