System for managing budget expenditures and costs for conducting scientific research at different stages of its life cycle

Aim. To develop a system for managing budget expenditures and costs in the public sector using artificial intelligence when conducting scientific research at different stages of its life cycle. Objectives. To examine the essential characteristics of the Expenditures, Costs, and Expenses categories and to identify the main approaches; to define the concept of the life cycle of scientific research and to identify its phases; to propose an architecture for a system for managing expenditures and costs at different stages of the life cycle of scientific research using artificial intelligence technologies. Methods. The methodological foundation of the research is a critical analysis of theoretical approaches to the essential characteristics of the economic Costs, Expenditures, and Expenses categories. An integrated approach is applied in developing the architecture of a system for managing expenditures and costs at different stages of the life cycle of scientific research using artificial intelligence technologies. The work employs methods of theoretical generalization, retrospective and comparative analysis, as well as modeling. Results. In the course of a critical analysis of expenditures, costs, and expenses terms, three main approaches to their interpretation are identified: managerial, resource-based, and accounting. The process of transforming the concept of costs into the concept of expenditures during scientific research at different stages of its life cycle is presented. A characterization of the life cycle of scientific research is given, which made it possible to identify the stages of R&D development within the phases of the cycle. A classification of costs for conducting scientific research is proposed according to the following classification criteria: depending on the volume of work under the state assignment; by the method of inclusion in the cost of scientific research; costs that form the cost of work performed; by phases of the life cycle. An architecture for a system for managing expenditures and costs at different phases of the life cycle of scientific research using artificial intelligence technologies is developed. Conclusions. To increase the efficiency of managing budget expenditures and costs in the public sector for conducting scientific research, this process must be carried out with consideration of the stages of the life cycle, since the amount of costs varies depending on the volume and stage of development. It is also advisable to use artificial intelligence technologies, which will increase the maturity level of information support for the process of making effective management decisions in managing budget expenditures and costs.