LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT
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 analysi...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-09-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/810 |
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| author | Y. Vorontsova A. Korchagina |
| author_facet | Y. Vorontsova A. Korchagina |
| author_sort | Y. Vorontsova |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-8901e6e893804e6b8a18bf8fb78a36da |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2017-09-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-8901e6e893804e6b8a18bf8fb78a36da2025-02-04T08:27:52ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-09-01098590810LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENTY. Vorontsova0A. Korchagina1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»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.https://vestnik.guu.ru/jour/article/view/810life cycleintegrationaccountingresearch and developmentindustrial productcost managementpricing |
| spellingShingle | Y. Vorontsova A. Korchagina LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT Вестник университета life cycle integration accounting research and development industrial product cost management pricing |
| title | LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT |
| title_full | LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT |
| title_fullStr | LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT |
| title_full_unstemmed | LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT |
| title_short | LIFE CYCLE COSTING AS A SYSTEM OF COSTS FORMATION OF RESEARCH AND DEVELOPMENT |
| title_sort | life cycle costing as a system of costs formation of research and development |
| topic | life cycle integration accounting research and development industrial product cost management pricing |
| url | https://vestnik.guu.ru/jour/article/view/810 |
| work_keys_str_mv | AT yvorontsova lifecyclecostingasasystemofcostsformationofresearchanddevelopment AT akorchagina lifecyclecostingasasystemofcostsformationofresearchanddevelopment |