Currently, the issue of planning and calculating the estimated cost of scientific (scientific and technical) work is not regulated by law. Standard regulations on planning, accounting and costing of research and development, approved by the Resolution of Cabinet of Ministers of Ukraine of July 20, 1996, which was used by institutions and organizations in planning the estimated cost of research and development, due to non-compliance with modern approaches and the norms expired on January 1, 2020. In 2020 and 2021, the planning and calculation of the estimated cost of scientific (scientific and technical) work was carried out in accordance with the rules provided for in other regulations in force in the field of accounting and reporting.
In general, the Model Regulations should establish clearly defined norms for planning the estimated cost of scientific and scientific-technical work performed at the expense of the state budget. The project proposed for discussion is designed to apply the general principles and requirements for planning the estimated cost of scientific and scientific-technical work performed at the expense of the state budget.
The draft resolution “On approval of the Standard Regulations for planning the estimated cost of scientific (scientific and technical) work performed at the expense of the state budget” consists of the following main parts:
- composition and classification of costs for scientific (scientific and technical) work;
- general requirements for the formation of the estimated cost of scientific (scientific and technical) works;
- requirements for cost planning, which are included in the estimated cost of scientific (scientific and technical) work by budgetary institutions;
- requirements for cost planning, which are included in the estimated cost of scientific (scientific and technical) work by enterprises, institutions and organizations (except for budgetary institutions).
The draft resolution also proposes to approve the approximate composition of expenditure items that can be used in calculating the estimated cost of research papers and the nomenclature of indirect expenditure items of budgetary institutions, which will greatly simplify the preparation of draft scientific and technical works for executors, including scientists, grantees of the National Research Fund of Ukraine, etc. In addition, the draft act stipulates that the calculation of the estimated cost must be accompanied by an economic justification of the costs of each item of the estimated cost of scientific work.
Comments and proposals to the draft resolution are accepted by the Ministry of Education and Science of Ukraine until January 19, 2022 by e-mail goncharik@mon.gov.ua (Honcharik Nataliia – State Expert of Expert Group on Science Development of the Directorate of Science and Innovation).
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National University “Yuri Kondratyuk Poltava Polytechnic”
