Specifics, Problems, and Solutions of Pricing of Research and Development Works
摘要
The article is devoted to key issues of pricing research and development (R&D) in modern conditions, including the uniqueness of projects, a high degree of uncertainty, long implementation periods, and the need for large initial investments. Internal and external factors influencing cost formation (such as direct and indirect costs, project complexity, specialist qualifications, market conditions, government regulation, and technological trends) are analyzed. The advantages and disadvantages of the main pricing methods (cost-based pricing, competition-based pricing, value-based pricing, and contract-based pricing) are disclosed, and the difficulties encountered in their application are considered. International experience (United States, European Union, China, and Russian Federation) is discussed, which allows identifying key differences and promising areas of development. Special attention is paid to improving the cost-based pricing method by adjustment and updating of the labor intensity of R&D implementation relative to the specifics of each individual project. It is necessary to improve R&D pricing methods, including the introduction of hybrid models, the use of digital technologies (artificial intelligence, machine learning, and big data), and develop unified evaluation standards. It is concluded that sound pricing contributes to the development of an innovative economy, increases the efficiency of investments, and accelerates technological progress.