INTEGRATION OF INFORMATION ABOUT AN ORGANIZATION'S INTELLECTUAL COSTS INTO THE SYSTEM OF MANAGERIAL ACCOUNTING OBJECTS |
| 3 | |
| 2012 |
| scientific article | 657.47 | ||
| 231-234 | objects of managerial accounting, invisible assets, costs of intellectual activity, organizational costs, relational costs, costs for staff development, items of intellectual costs, element of costs, calculation unit, database for managerial decision-making |
| Intellectual resources, as part of an organization's invisible assets, play an important role in the value chain. In many cases they act as a factor of economic success. Hence the need to use the information about these costs in decision-making and, consequently, to integrate them into the system of objects of managerial accounting of the enterprise's standard activities as the most effective accounting tool for information support of cost management and financial results |
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