Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Bogacheva
Author-Email: bogacheva@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Olesya A. Feoktistova
Author-Email: feoktistova@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: State R&D Assignments: Approach to Determining their Budgets Based Normative Costs
Abstract: In 2016 theauthors conducted a trial test to verify the validity of a methodological approach to determining the normative costs of R&D based on labor costs. The purpose of the test was to provide evidence that would support the proposed methodological guidelines for federal and regional executive bodies performing the functions and exercising the authorities of founding agencies with respect to the research institutions on forming state R&D assignments based on normative R&D costs. The paper describes the trial-tested methodological approaches to determining the labor costs (workload) of R&D works, approaches to grouping costs and determining group normative costs.
Classification-JEL: G28, H82, L32, O38
Keywords: normative costs, group normative cost, state assignment for the delivery of works/services, R&D, labor costs (workload)
Journal: Finansovyj žhurnal — Financial Journal
Pages: 62-70
Issue: 6
Year: 2016
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/6/Statii/fm_2016_6_05.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160605:p:62-70