Innovation performance accounting

Financing Decisions and Risk Assessment of Innovation Processes

  • Wilhelm Schmeisser
  • Hermann Mohnkopf
  • Matthias Hartmann
  • Gerhard Metze

Table of contents

  1. Front Matter
    Pages i-xv
  2. Introduction to Innovation Performance Accounting

  3. Innovation as Patent Evaluation and Accounting Problem

  4. Intellectual Property Management/Patentmanagement

    1. Front Matter
      Pages 203-203
  5. Innovation Performance Accounting in the Context of Strategic Technology Management

  6. Target Costing and Process Innovation Costs as Operating Cost of Technology Management and Innovation Marketing

  7. Technology Strategies Evaluation as General Concept for Innovation (The “Berlin Balanced Scorecard Approach”)

  8. Back Matter
    Pages 451-453

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.


Balanced Scorecard Entrepreneurship Forschung & Entwicklung IFRS Intellectual Property Management Invention Patentmanagement business controlling innovation management marketing performance risk assessment strategy

Editors and affiliations

  • Wilhelm Schmeisser
    • 1
  • Hermann Mohnkopf
    • 2
  • Matthias Hartmann
    • 3
  • Gerhard Metze
    • 4
  1. 1.FB 3 Wirtschaftswissenschaften, Stg. BetriebswirtschaftFH für Technik und WirtschaftBerlinGermany
  2. 2.Rolls-Royce Deutschland Ltd. & Co. KGDahlewitzGermany
  3. 3.FB 3 Wirtschaftswissenschaften, Stg. BetriebswirtschaftFH für Technik und WirtschaftBerlinGermany
  4. 4.FH MünchenMünchenGermany

Bibliographic information

  • DOI
  • Copyright Information Springer-Verlag Berlin Heidelberg 2009
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Engineering
  • Print ISBN 978-3-642-01352-2
  • Online ISBN 978-3-642-01353-9
  • Buy this book on publisher's site
Industry Sectors
Materials & Steel
Chemical Manufacturing
Finance, Business & Banking
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Oil, Gas & Geosciences