Vidnoye, Moscow, Russian Federation
The problem of substantiating the initial (maximum) price of a government contract (NMCC) for research and development (R&D) is complicated by the uniqueness of the results, the lack of mass analogues and the objective uncertainty of scientific research. The article provides a comparative analysis of three scientific schools of pricing (cost-based, market-based, and institutional-based) and the integrated approach of Professor M.A. Fedotova. The limitations of each approach for the purposes of state financial control (SFC) are identified. The author proposes a synthetic approach that includes a four-level model for determining the minimum maximum price (cost minimum, market corridor, institutional framework, and budget efficiency), a risk premium for uncertainty (coefficient ranging from 0.1 to 0.4), and a six-step algorithm for verifying the validity of the price for the auditor. The article contains a practical example of calculation and recommendations for control bodies.
NMCC; R&D; state financial control; risk premium; pricing; 44-FZ; efficiency audit
1. Federal Law No. 44-FZ dated April 5, 2013, "On the Contract System in the Field of Procurement of Goods, Works, and Services for State and Municipal Needs" // Collection of Legislation of the Russian Federation. — 2013. — No. 14. — Art. 1652.
2. Order No. 567 of the Ministry of Economic Development of the Russian Federation dated October 2, 2013, "On Approval of Methodological Recommendations for Applying Methods for Determining the Initial (Maximum) Price of a Contract and the Price of a Contract with a Single Supplier (Contractor, Executive)" // SPS ConsultantPlus.
3. Methodological recommendations for monitoring the planning, justification of budget allocations, and use of federal budget funds for research and development activities: approved by the Treasury of Russia on December 29, 2017. // SPS "Garant".
4. Fedotova M.A. Cost estimation and commercialization of research results in state scientific organizations and universities : a monograph / M.A. Fedotova, O.V. Loseva, T.V. Tazikhina ; edited by O.V. Loseva. — Moscow : KnoRus, 2021. — 213 p.
5. Batkovsky, A.M. Evaluation of Research and Development Activities that Ensure Diversification of Production / A.M. Batkovsky, M.A. Batkovsky, and E.Yu. Khrustalev // Russian Journal of Economics and Law. — 2021. — Vol. 15. — No. 1. — Pp. 31–42.
