Promising methods of R&D cost management in agricultural engineering

The article discusses approaches to managing the costs of research and development work, methods of calculating the cost of R&D for the purposes of cost management and control in organizations of agricultural engineering. The authors have developed and proposed recommendations on the hybridization of cost calculation systems for flexible R&D cost management. Successful implementation of R&D in the agro-industrial complex aimed at creating new technologies is an important factor for achieving the country’s independence in key activities. Effective accounting of R&D costs allows not only to control expenses, but also to effectively allocate budget funds in the field of agricultural subsidies. The analysis of trends indicates a decrease in the pace of development of agricultural engineering. The authors have developed a set of measures to prevent the challenges of the agro-industrial complex in order to solve the identified problems.