haku: @indexterm R&D costs / yhteensä: 79
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| Tekijä: | Fröhling, O. |
| Otsikko: | Mehr Controlling in Forschung und Entwicklung nötig. |
| Lehti: | Management-Zeitschrift Industrielle Organisation
1990 : VOL. 59:11, p. 67-71 |
| Asiasana: | R&D MANAGEMENT R&D EVALUATION R&D COSTS CONTROL SYSTEMS |
| Kieli: | ger |
| Tiivistelmä: | Research and development is accredited with an outstanding significance for the creation of strategic competitive advantages. The instruments and application of R and D controlling are described. It is shown how they facilitate a profit-oriented economic assessment and provide cost- and profit-oriented economic decision support for the corporate control system. The tasks of a research and development cost accounting are summarized. The break-even analysis of a research and development project is outlined. The structure of a system of index numbers applicable to the controlling is sketched. |
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