Overview
- 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)
Access this book
Tax calculation will be finalised at checkout
Other ways to access
Table of contents (14 chapters)
-
Front Matter
-
Introduction to Innovation Performance Accounting
-
Front Matter
-
-
Innovation as Patent Evaluation and Accounting Problem
-
Front Matter
-
-
Intellectual Property Management/Patentmanagement
-
Front Matter
-
-
Innovation Performance Accounting in the Context of Strategic Technology Management
-
Front Matter
-
-
Target Costing and Process Innovation Costs as Operating Cost of Technology Management and Innovation Marketing
-
Front Matter
-
-
Technology Strategies Evaluation as General Concept for Innovation (The “Berlin Balanced Scorecard Approach”)
-
Front Matter
-
Keywords
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
About the editors
Bibliographic Information
Book Title: Innovation performance accounting
Book Subtitle: Financing Decisions and Risk Assessment of Innovation Processes
Editors: Wilhelm Schmeisser, Hermann Mohnkopf, Matthias Hartmann, Gerhard Metze
DOI: https://doi.org/10.1007/978-3-642-01353-9
Publisher: Springer Berlin, Heidelberg
eBook Packages: Engineering, Engineering (R0)
Copyright Information: Springer-Verlag Berlin Heidelberg 2009
Hardcover ISBN: 978-3-642-01352-2Published: 09 June 2010
Softcover ISBN: 978-3-642-43145-6Published: 26 November 2014
eBook ISBN: 978-3-642-01353-9Published: 16 June 2010
Edition Number: 1
Number of Pages: XVI, 453
Topics: Engineering Economics, Organization, Logistics, Marketing, Accounting/Auditing, Engineering Design, Innovation/Technology Management, Entrepreneurship