The Conception of Cost of Information Product in Terms of Financial Accounting

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The Conception of Cost of Information Product in Terms of Financial Accounting

Journal Title: Бізнес Інформ - Year 2016, Vol 2, Issue

Abstract

The article is aimed at defining the bases of establishing the cost of information products by the Institute for financial accounting. Such products are represented by different analytical, forecasting and reference materials on corporate finance, economy sectors, stock market and other financial market segments, economies of local communities, local and the State authorities, as well as other components of the market economy at the national, international and global levels. Existing approaches by representatives of both foreign and Ukrainian economic science to cognition of the process of establishing the cost (price) of products, which is created by human knowledge (intellect, mental activity), have been explored. It has been substantiated that in the structure of information product by the Institute for financial accounting there are three organically associated constituents, which are perceived by users as a single unit: 1) content; 2) human factor; 3) various kinds of instrumentarium, equipment, information technology and other components, costs of which are classified in finance as costs of fixed assets, materials and operating expenses.

Authors and Affiliations

Nadiya Ryazanova

Keywords

EP ID EP143794
DOI -
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