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Theoretical and methodological foundations of cost management in production of high-tech and innovative products
Abstract.The article analyzes the innovation activity of Russian organizations by types of economic activity for 2010-2015, and discusses cost management features for the production of high-tech and innovative products. The work substantiates the necessity for an integrated and systematic approach, and determines the advantages of the functional cost analysis and method of standard cost compared to Russian normative method. As a result of this research, the author added and disclosed the principles of cost management system, which consists in identification and maximization of the value of production, optimization of the value stream, as well as application of advanced tools and techniques, ensuring methodological unity and correlation of the costs with the strategic enterprise objectives and involvement of the cost management process of employees, optimization of the use of resources and minimization of waste, forecasting and planning costs in order to prevent irrational and formation of "eddicient" culture in correlation between management, accounting and taxation.
Keywords: direct costing, standard cost, value analysis, cost reduction tools, cost management principles, innovative activity, high-tech products, cost management, cost management system, margin approach
Article was received:22-01-2017
This article written in Russian. You can find full text of article in Russian here .