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  • © 2009

Innovation performance accounting

Financing Decisions and Risk Assessment of Innovation Processes

  • A new approach presenting the financial evaluation of innovation processes in various technological businesses
  • Financial evaluation of patents or R D-plans
  • Based on European as well as US rules (IFRS balancing)

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Table of contents (14 chapters)

  1. Front Matter

    Pages i-xv
  2. Innovation as Patent Evaluation and Accounting Problem

    1. Front Matter

      Pages 111-111
  3. Intellectual Property Management/Patentmanagement

    1. Front Matter

      Pages 203-203
  4. Innovation Performance Accounting in the Context of Strategic Technology Management

    1. Front Matter

      Pages 269-269
    2. Technology Cost Analysis

      • Matthias Hartmann
      Pages 271-283
    3. Technology Balance Sheet

      • Matthias Hartmann
      Pages 285-303
  5. Target Costing and Process Innovation Costs as Operating Cost of Technology Management and Innovation Marketing

    1. Front Matter

      Pages 349-349
  6. Technology Strategies Evaluation as General Concept for Innovation (The “Berlin Balanced Scorecard Approach”)

    1. Front Matter

      Pages 403-403

About this book

For successful innovation in business the responsible managers need a consistent view of the individual processes as well as an assessment of key projects in all phases of the development. Generating new ideas, fast examination of its feasibility requires skilled methods for evaluation of these ideas, plans and especially costs and revenues.

Business models, calculation methods and some assessments of certain options are presented by the authors. The ability to identify risks and appropriate responses to misperceptions are important milestones in the innovation process. From analysis of problems to the introduction of market-ready solutions, legal requirements, business demands and risk management systems are discussed. Concepts promoting uniform, binding rules for ratings in the innovation process are treated. The identification of target pricing, target costing and litigation, the evaluation of the solution to calculate risk aspects as tasks in financial management and innovation controlling are part of the content.

The authors demonstrate that any innovation in different industries requires a strategic and financial project management. Monetary assessment of the individual processes, a detailed patent portfolio and accounts management for innovation processes are of enormous importance. The book is completed by applications of the Berlin Balanced Scorecard Concept with practical examples from the innovation projects in pharmaceutical and technical business.

Editors and Affiliations

  • FB 3 Wirtschaftswissenschaften, Stg. Betriebswirtschaft, FH für Technik und Wirtschaft, Berlin, Germany

    Wilhelm Schmeisser, Matthias Hartmann

  • Rolls-Royce Deutschland Ltd. & Co. KG, Dahlewitz, Germany

    Hermann Mohnkopf

  • FH München, München, Germany

    Gerhard Metze

About the editors

not available yet!

Bibliographic Information

Buy it now

Buying options

eBook USD 89.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 119.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access