Development of multi-component cost management system for organizing and conducting Research and Development

Sergey V. Novikov; Andrey A. Sazonov; Claudia Cristina Ortíz Paez

doi:10.46502/issn.2711-2454/2020.3.3

Sergey V. Novikov Moscow Aviation Institute (National Research University), Moscow, Russia. https://orcid.org/0000-0001-6921-1760
Andrey A. Sazonov Moscow Aviation Institute (National Research University), Moscow, Russia. https://orcid.org/0000-0002-9177-9878
Claudia Cristina Ortíz Paez University of the Amazon, Colombia. https://orcid.org/0000-0001-5437-4751

DOI: https://doi.org/10.46502/issn.2711-2454/2020.3.3

Keywords: enterprise cost management, research and development, organization of planning in the field of research and development, cost accounting, intellectual property, regulatory costs, effective management of high-tech projects.

Abstract

The article is devoted to the process of developing a multi-component cost management system for organizing and conducting Research and Development (R&D). The analysis of the current level of funding for science from funds allocated by the federal budget and funds provided by private organizations. The article discusses the concept of R&D as an integral object of management, clarifies the content of the concept of "cost management system for R&D". It is concluded that the modern cost management system for organizing and conducting R&D should be considered as a multi-level target information system. The goal of R&D cost management system has been determined, which is to optimize the size and structure of R&D costs in order to qualitatively improve the performance indicators of a high-tech enterprise by organizing R&D cost management. The author proposes a multicomponent cost management system for organizing and conducting R&D, based on the integration of various approaches, concepts and methods of organizing cost management in the implementation of basic management functions. The results of the research carried out in the article can be used as a theoretical basis for building a multicomponent cost management system in modern high-tech enterprises.

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Author Biographies

Sergey V. Novikov, Moscow Aviation Institute (National Research University), Moscow, Russia.

PhD in Economics, Associate Professor, Moscow Aviation Institute (National Research University), Moscow, Russia.

Andrey A. Sazonov, Moscow Aviation Institute (National Research University), Moscow, Russia.

PhD in Economic Sciences, Associate Professor, Moscow Aviation Institute (National Research University), Moscow, Russia.

Claudia Cristina Ortíz Paez, University of the Amazon, Colombia.

Professor of Economics, University of the Amazon, Colombia.

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