Cost Calculation in Research and Development of New Validation Methods

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25310%2F21%3A39917563" target="_blank" >RIV/00216275:25310/21:39917563 - isvavai.cz</a>
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1-1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1-1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-092" target="_blank" >10.36689/uhk/hed/2021-01-092</a>

Result language
angličtina
Original language name
Cost Calculation in Research and Development of New Validation Methods
Original language description
In this paper, we focus our attention primarily on management tools and techniques that could be applied in the pre-production stage of the production process, respectively in the R&D stage. Attention is focused on Strategic cost management and its tools in R&D. Innovations and R&D are necessary for business to build competitive advantage, but looking closer at R&D activities, we could see constantly increasing costs, the costs of professional staff, instrumentation, aids, etc. So, it is appropriate to find and apply proper management methods, tools and techniques of strategic cost management. This article is based on the results of research dealing with the cost analysis of a newly developed method for the toxicity testing of nanomaterials. For the purposes of analysis and cost calculation, one of the newly developed validation methods for determining the toxicity of nanomaterials was selected. In the conditions of laboratory research, it was found that mainly activities are the main cost object for cost calculations. It seems advantageous to use the Activity Based Costing method for managing or determining the costs at R&D laboratories or for cost calculations of the newly developed methods.
Czech name
—
Czech description
—

Project
<a href="/en/project/EF17_048%2F0007421" target="_blank" >EF17_048/0007421: Strengthening interdisciplinary cooperation in research of nanomaterials and their effects on living organisms (NANOBIO)</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Similar results(10)