ANALYSIS OF DIRECT AND INDIRECT COSTS OF THE ESTIMATE OF RESEARCH AND DEVELOPMENT

Abstract

The analysis of direct and indirect costs in the estimate of research works is an important stage for assessing the financial component of the project and the efficiency of resource use. The task of the analysis is to determine and classify costs, as well as their relationship with specific works and their impact on the final results and cost of the project. The main problem is the fair and accurate allocation of costs to the cost of production. The purpose of the analysis of direct and indirect costs in the estimate of research works is to determine the effectiveness of costs and the rational use of resources. The analysis helps to identify possible sources of savings, optimize costs and improve the planning of financial resources of the project. The purpose of the article is to highlight the peculiarities of the distribution of costs of research and development and conduct a financial analysis using the example of a standard estimate to determine ways to optimize costs for research and development. In our opinion, the main problems of cost estimation of research and development that require further research are: classification of costs, cost estimation, comparison of costs and results, identification of cost reduction opportunities, cost forecasting. In conclusion, as a result of the analysis of direct and indirect costs in the estimate of research works, we have the opportunity to obtain the following practical results: Optimization of the project budget: cost analysis will help to identify excess costs and opportunities to reduce costs, which will allow you to effectively allocate the budget between different components of the project. Improved resource planning: Cost analysis allows you to more accurately identify the resources needed to complete a project, such as personnel, materials, and equipment, and plan their use. Determining the efficiency of the use of resources: the analysis makes it possible to assess how efficiently the resources of the project are used and to identify opportunities for improving processes and optimizing costs. Making informed decisions: based on cost analysis, you can make informed decisions about project optimization, resource planning and budget management. Increased transparency and reporting: cost analysis enables a transparent accounting and reporting system, which is essential for financial control, justification of financial decisions and reporting to stakeholders. In general, the analysis of direct and indirect costs in the estimate of research works is an important tool for effective management of project financial resources and ensuring its successful implementation. Further studies of accounting and analysis of direct and indirect costs in the estimate of research works require the use of progressive, modern digital computer technologies. The increasing level of digitization in financial accounting and control systems ensures high-quality, operational management, the formation of professional and high-quality decision-making models, and provides an alternative choice of behavior to achieve the set goals.