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BUSINESS INFORM №3-2015

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17

Section: Innovative Processes
UDC 338.585
Varchuk O. А.
Improvement of the Classification of Innovation Costs of Industrial Enterprises (p. 111 - 116)

The article aims to study the classification of innovation costs of industrial enterprises based on different classification criteria and to improve it. The article proposes a theoretical study of the existing scientific works focusing on construction of a classification of innovation costs based on varying classification criteria. The conducted theoretical study allowed singling out three primary objectives of classification of innovation costs: determination of the cost of innovation; accounting, analysis, and control maintenance; managerial decision-making. The author studied the classification criteria and grouped them depending on the classification objective. The study describes an extended innovation costs classification based on the criterion of “the stage of the innovation process”, which will allow estimating innovation costs at each stage of the innovation process, that is spending on fundamental and applied research, experimental design development, experimental work and technological operations (industrial production), commercialization of innovation, diffusion of innovation. Prospects for further research in this area consist in more detailed study and analysis of the composition and structure of innovation costs at each stage of the innovation process at the level of the region or an enterprise.
Keywords: innovation costs, classification, classification criteria, objective, grouping, stages of the innovation process
Fig.: 2. Bibl.: 8.

Varchuk Oksana А. – Senior Lecturer, Department of Accounting, Analysis and Audit, Odesa National Polytechnic University (1 Shevchenka Ave., Odesa, 65044, Ukraine)
Email: [email protected]

Article is written in English
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Reference to this article:
Varchuk, Oksana А. (2015) “Improvement of the Classification of Innovation Costs of Industrial Enterprises.” Business Inform 3:111–116.


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