APPROACH TO TECHNICAL AND ECONOMIC EVALUATION IN ACCOUNTING AND ANALYTICAL SUPPORT OF THE EXPLOITATION STAGE OF A HIGH TECHNOLOGY PRODUCT

DOI: 10.36871/ek.up.p.r.2021.02.02.018
UDC 657; 339.13

Authors

O. A. SMOLYAKOV,
Postgraduate Student of the Department of Accounting, Audit and Taxation, State University of Management, Moscow, Russia

Abstract

The article discusses the features of the formation of statistical information that affect the cost of the life cycle of the developed science-intensive product. The need to group the incoming information in a certain way is noted, while enterprises are considered as elements of the system serving applications for the devel-opment of new or modernization of aircraft engines in operation. The importance of accounting and analytical support of the stage of operation of the life cycle of the engine is noted, since the costs of developing and manufacturing a product significantly affect the cost of its operation.

Keywords

statistics, management accounting, accounting, cost, costs, high technology products.