Strategic Management of Intangible Results of Innovation of the Company and the Cost of it's Creating

Kurgan Natalya V. () and Luchaninova Anna S. ()
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Kurgan Natalya V.: Kharkiv National University of Economics
Luchaninova Anna S.: Kharkiv National University of Economics

Business Inform, 2012, issue 11, 241_245

Abstract: The article proposed to introduce a Strategic Managerial Accounting of innovations for improve the Financial Accounting and for preserve his value optimum information system for progressive innovative enterprises. The reasons for the limited Financial Accounting of intangible resources were studied. The tasks of Strategic Managerial Accounting were identified, given the information needs of management of innovation costs.

Keywords: strategic managerial accounting; financial accounting; intangible assets; innovation; innovative activities; innovative costs; innovative cost management (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2012:i:11:p:241_245

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