Caclulation Structure of Labor Costs for the Research and Development

Abstract

The article is devoted to labor costs standards determination method for the preparation, organization and implementation of research and development (R&D). Labor costs norms and standards areas of use for R&D are defined. In the methodological part of the article, there is a proposed schematic representation of the calculating process of the labor intensity normative indicator. During the study, it was found that the number of communication possible forms between the change in the labor costs volume and the change in the standardized planning and accounting unit and analogue factors is limited to three, according to which calculation formulas for particular comparability coefficients are given in the article. The discussion in the article is based on features discussion of using experimental statistical and expert methods for determining standard indicators for labor costs comparing standard indicators.

The result of the study is the multilateral algorithm development for determining the labor costs normative volume for a standardized object based on the use of two possible scenarios. In conclusion it was note that one of the ways to increase the determining efficiency of R&D cost is to further improve the legislative and normative-methodological framework for conducting this assessment, creating incentives for work performers to reduce costs with R&D quality necessary level, for example, by keeping them parts of the resulting savings.