Innovation cost: A theoretical approach

Authors

  • Rafael Fernández Elías University of Havana
  • Myrna Ricard Delgado University of Havana
  • Danél Cordovéz Torres Gómez de Cádiz University of Havana

Keywords:

innovation process, management accounting, research and experimental development, innovation activities

Abstract

In the current context in which organizations must develop, characterized by uncertainty, epidemiological crisis, globalization, high competitiveness and with accelerated technological advances; the study of innovation emerges, as that source of competitive advantages that allows companies to overcome the adversities of the environment. However, innovation is a complex process that involves the use of a series of resources, whose costs have not been fully studied. This paper aims to provide, in principle, some considerations in order to visualize the shortcomings in the scientific literature and the importance of developing research in this field.

Author Biographies

Rafael Fernández Elías, University of Havana

Máster en Contabilidad, Profesor Auxiliar de la Facultad de Contabilidad y Finanzas, Universidad de la Habana.

Myrna Ricard Delgado, University of Havana

Doctora en Ciencias Contables y Financieras, Profesora Titular de la Facultad de Contabilidad y Finanzas, Universidad de la Habana.

Danél Cordovéz Torres Gómez de Cádiz, University of Havana

Doctor en Ciencias, Profesor Titular del Centro de Estudios de Técnicas de Dirección, Universidad de la Habana.

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Published

05-04-2022

How to Cite

Fernández Elías, R., Ricard Delgado, M., & Torres Gómez de Cádiz, D. C. (2022). Innovation cost: A theoretical approach. Cuban Magazine of Finance and Prices, 6(2), 52–63. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/06_V6N22022_REFyOtros

Issue

Vol. 6 No. 2 (2022): abril - junio

Section

Research articles

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