Development of Pricing Methods for Research Works of Budget Financing

The aim of the article is to develop conceptual approaches to improving pricing methods for scientific research works funded by government contracts, considering modern economic challenges, the specifics of innovative activities, and the need to ensure transparency and efficiency in the use of budgetary funds. The article discusses the theoretical and methodological foundations and practical aspects of determining the cost of scientific research in educational and scientific organizations funded by the State budget. The authors analyze the current state of pricing methods, identify key shortcomings of existing approaches, particularly their limited adaptability to the specifics of scientific projects, the lack of transparent mechanisms for substantiating expenses, and a weak focus on the effectiveness of research outcomes. The article summarizes the experience of pricing in the scientific field and discusses the potential for its adaptation to contemporary conditions. Principles for constructing a modern pricing model for R&D budget financing have been proposed based on the use of a price index that considers the complexity and duration of research, the level of risks, the innovative component, and the potential socioeconomic effect. It is proved that the implementation of new models for calculating costs that take into account the complexity, duration, and innovative potential of research will optimize the use of budget resources, improve the quality of scientific outcomes, and strengthen oversight of the fulfillment of the State contracts. It is substantiated that the proposed directions for improvement will contribute to the formation of an efficient and competitive system for funding scientific activities in Ukraine. The article also includes recommendations for enhancing the regulatory framework and funding procedures to improve the efficiency of budget resource utilization, ensure transparency of processes, and increase trust in the state procurement system in the field of science. The authors link the prospects for further research to modeling a hybrid pricing system that integrates cost-based, target, and market approaches for different types of R&D, and to studying the role of stakeholders in the pricing process, particularly the involvement of the scientific community, business, and government agencies.