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Technical and economic indicators of strategic management accounting in the development companies based on the life cycle of the produce

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dc.contributor.author Akhmetzianov A.A.
dc.contributor.author Sokolov A.Y.
dc.date.accessioned 2021-02-26T20:44:36Z
dc.date.available 2021-02-26T20:44:36Z
dc.date.issued 2020
dc.identifier.issn 1929-4409
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/163140
dc.description.abstract © 2020 Lifescience Global. This article discusses the issues of technical and economic indicators of strategic management of a development company and the application of modern management accounting methods. We have analyzed various scientific studies of scientists in the field of product life cycle management and it was found that now this area is very popular and there is a demand for it from modern companies. In that reason for effective control and project planning, it has been proposed to use the Life Cycle Costing method, which can be successfully applied to development. This system was supplemented by the method of Target Costing, which is used for the target cost management. Using this method, the target price was determined, which was used to determine the acceptable margin of the development project at the planning stage. An interaction scheme of responsibility centers was proposed in order to achieve the implementation and effective operation of these systems, which allowed to reduce costs and accelerate sales. Using this proposal, it was possible to reduce design errors that led to significant additional costs.
dc.relation.ispartofseries International Journal of Criminology and Sociology
dc.subject Control
dc.subject Costs
dc.subject Development
dc.subject Direct costing
dc.subject Life cycle costing
dc.subject Management accounting
dc.subject Sales
dc.subject Target costing
dc.title Technical and economic indicators of strategic management accounting in the development companies based on the life cycle of the produce
dc.type Article
dc.relation.ispartofseries-volume 9
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 2697
dc.source.id SCOPUS19294409-2020-9-SID85099217364


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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