Cost Calculation in Research and Development of New Validation Methods
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Cost Calculation in Research and Development of New Validation Methods
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Cost Calculation in Research and Development of New Validation Methods
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
50205 - Accounting
Návaznosti výsledku
Projekt
<a href="/cs/project/EF17_048%2F0007421" target="_blank" >EF17_048/0007421: Posilování mezioborové spolupráce ve výzkumu nanomateriálů a při studiu jejich účinků na živé organismy</a><br>
Návaznosti
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Hradec economic days, Vol. 11(1)
ISBN
978-80-7435-822-7
ISSN
2464-6059
e-ISSN
2464-6067
Počet stran výsledku
10
Strana od-do
929-938
Název nakladatele
Univerzita Hradec Králové
Místo vydání
Hradec Králové
Místo konání akce
Hradec Kralove
Datum konání akce
25. 3. 2021
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000670596900092