Authors : M.A. Gorodilov and O.A. Fetisova
Abstract: In gffconnection with the general post-industrialization of society, the share of companies engaged in the products (works, services) of information technologies is increased. The study defines, the place of the information technology industry in the modern economy. It is leading to the expansion of the market and increasing of competition. In such circumstances, a greater ability to “survive” have those companies that are able to competently manage their costs and as a result, their profit. Currently, there is no single concept of cost accounting and cost calculation in the companies of information technologies. The absence of such concept determined the relevance of topic. It is proposed to use the method goal costing for calculation of the cost of products (works, services) of information technologies developed by researcher which based on principles of target costing and kaizen costing. The incremental algorithm of goal costing is reviewed and given the example of its using for calculation of the cost of products (works, services) of information technologies.
M.A. Gorodilov and O.A. Fetisova, 2015. Goal Costing-Cost of Products (Works, Services) Calculation Methods Based on Systems Target Costing and Kaizen Costing in Sphere of Information Technologies. International Business Management, 9: 980-986.