Учёт. Анализ. Аудит (Jan 2019)
Methodological Approach to Determining Labor Consumption to Perform Scientific-Research Work
Abstract
Currently organizations of the military-industrial complex do not possess adequate methodological means to draw up an educated position in order to coordinate the labor-output ratio with the experts of the military representative office of the Ministry of Defense of the Russian Federation. The military product pricing should be carried out by the Ministry of Defense of the Russian Federation in compliance with the Decree of the Government of the Russian Federation № 612 “On introduction of changes in Decree of the Government of the Russian Federation № 804, 1995/11/08” dated 2014/03/07. The aim of the research conducted by the authors is to inform all interested parties about the new methodological approach, the practical application of which provides the more valid basis to assess the labor consumption of conducting scientific research and increase the accuracy of estimated price of research and development work. In order to ensure the practical application of methodological approach the following tasks are solved: analysis of currently available publications on the subject and justification of the need to improve the existing methodological tools; description of the essence and contents of the approach; constructing analytical dependences to computerize the calculation the labor-output ratio, and developing the structure for input database. To develop the methodological approach the authors use the method of systemic analysis of scientific product creating process. This method assumes that the scientific research is represented as a combination of tasks and subtasks of different level of the research decomposition and actions to solve them and is used together with a balance method involving the labor resources allocation between tasks and subtasks. The proposed methodological approach is based on the analysis of the authors’ experience gained in the course of preparation and application of methodological guidelines to form the state contract initial price and of giving an opinion on the estimated prices by NPO “Basalt” economic planning experts. The above approach is going to be applied by NPO “Basalt” to plan the labor consumption when conducting scientific research and to form an expert opinion on pricing scientific product by the military representative office of the Ministry of Defense of the Russian Federation.
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