LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT

Autor:	Y. Vorontsova, A. Korchagina
Jazyk:	English<br />Russian
Rok vydání:	2017
Předmět:	life cycle integration accounting research and development industrial product cost management pricing Sociology (General) HM401-1281 Economics as a science HB71-74
Zdroj:	Вестник университета, Vol 0, Iss 9, Pp 85-90 (2017)
Druh dokumentu:	article
ISSN:	1816-4277 2686-8415
Popis:	In the article, the possibilities of using Life Cycle Costing (LCC) method when forming costs of research and development are considered. Authors have investigated the fields using of this method and conclusions are drawn on impossibility of his independent realization in this connection the analysis of abilities to integrate LCC with other techniques positioned by special literature as methods of cost management is made. Besides, in article authors have offered the scheme of application of LCC at stages of life cycle of an industrial product.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/8901e6e893804e6b8a18bf8fb78a36da Zobrazit plný text záznamu View record in DOAJ