BUSINESS INFORM №2-2016

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Section: Finance, Money Circulation and Credit
UDC 336.011; 336.012.23
Ryazanova N. S.
The Conception of Cost of Information Product in Terms of Financial Accounting (p. 347 - 355)
The article is aimed at defining the bases of establishing the cost of information products by the Institute for financial accounting. Such products are represented by different analytical, forecasting and reference materials on corporate finance, economy sectors, stock market and other financial market segments, economies of local communities, local and the State authorities, as well as other components of the market economy at the national, international and global levels. Existing approaches by representatives of both foreign and Ukrainian economic science to cognition of the process of establishing the cost (price) of products, which is created by human knowledge (intellect, mental activity), have been explored. It has been substantiated that in the structure of information product by the Institute for financial accounting there are three organically associated constituents, which are perceived by users as a single unit: 1) content; 2) human factor; 3) various kinds of instrumentarium, equipment, information technology and other components, costs of which are classified in finance as costs of fixed assets, materials and operating expenses.
Keywords: Institute for open financial information, financial accounting, financial information, price for information product, price for information service, cost of information, cost created by knowledge
Fig.: 1. Formulae: 4. Bibl.: 14.

Ryazanova Nadiya S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Markets, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Ryazanova, Nadiya S. (2016) “The Conception of Cost of Information Product in Terms of Financial Accounting.” Business Inform 2:347–355.

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