Аналіз прямих і непрямих витрат кошторису науково-дослідних розробок
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Дата
2023
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Анотація
Дослідження прямих і непрямих витрат у кошторисі науково-дослідних робіт є важливим етапом для оцінки фінансової складової проекту та ефективності використання ресурсів. Завдання аналізу полягає у визначенні та класифікації витрат, а також їхнього зв'язку з конкретними роботами та їхньому впливі на підсумкові результати і вартість проекту. Основна проблема полягає в справедливому і точному розподілі витрат на собівартість продукції. Мета аналізу прямих і непрямих витрат у кошторисі науково-дослідних робіт полягає увизначенні ефективності витрат і раціональному використанні ресурсів. Аналіз допомагаєвиявити можливі джерела економії, оптимізувати витрати і поліпшити планування фінансових ресурсів проекту. Завданням дослідження було пошук можливостей оптимізації витратна науково-дослідні розробки з врахуванням характерних особливостей таких витрат та їх фінансового аналізу.
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 alloca-tion 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 distri-bution 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 trans-parency 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 digitiza-tion 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.
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 alloca-tion 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 distri-bution 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 trans-parency 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 digitiza-tion 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.
Опис
Ключові слова
науково-дослідні розробки, кошторис, калькуляція, прямі і непрямі витрати, постійні та змінні витрати, аналіз втрат, рентабельність, маржинальний дохід, діджиталізація в системи фінансового обліку та контролю, research and development, estimate, costing, direct and indirect costs, fixed and vari-able costs, loss analysis, profitability, marginal income, digitization in financial accounting and control systems
Бібліографічний опис
Крупельницька, І. Аналіз прямих і непрямих витрат кошторису науково-дослідних розробок [Текст] / І. Крупельницька, Л. Крупельницький // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2023. – № 6 (06). – С. 46–51. – DOI: https://doi.org/10.32782/dees.6-9