Comparative evaluation of R&D budget formation methods. R&D budgeting R&D budgeting

Processes Accounting for contracts and operational accounting Registration of the planned receipt schedule Money Fixing the fact of receipt of funds Formation of a plan for the expenditure of funds in the context of contracts with counterparties and suppliers Recording the fact of spending funds in the context of agreements with counterparties and suppliers Formation of reporting Units PEO Division Finance Contract Management R&D

PUP Stages Contracts for the stage of the UZSR project Contracts with suppliers and co-executors Financing of the stage Plans and reports on counterparties plan \ fact of financing the fact of spending funds Project BU documents OS (automated formation according to the terms of the contract) spending plan is automated according to the terms of the contract with the counterparty Bank documents financing plan Management R&D contracts General scheme of work Cash documents Agreement with the general customer DGZ stages Payment schedule DGZ stages Delivery schedule Payment log fact of payment Outgoing invoices for payment Incoming invoices for payment Acts of transfer of works / services Acts of acceptance of works / services, pay schedule payment plan automated formation automated formation Plan Fact to the previous slide

R&D contract management Contracts Cards of contracts Stages of the contract Catalog classifier Contracts - a through documentary section of the system for maintaining contracts with the general customer (MC), contracts with co-executors and suppliers (CA), general business contracts. Workflow scheme

R&D contract management Contracts with PP - payment schedule Payment log planned payment For each stage of the contract, it is possible to generate a payment schedule From the schedule position, it is possible to generate a planned payment The generated planned payment is automatically reflected in the financing schedule of the corresponding stage of the project Workflow scheme

For project stages, the possibility of generating planned payments is available in the Payment journal section. The set of planned payments formed from the stage is the stage financing schedule. Contract Management R&D Financing Project Phase - Plan Workflow Flow

Management of R&D contracts Contracts with GC - formation and payment of operational documents actual payment Payment log For each stage of the contract, it is possible to generate invoices for payment, invoices (certificates of work performed) Depending on the degree of automation, the operational document is closed by the actual payment by generating manually from the document or automatically during the work of the bank / cash desk section The formed actual payment is automatically reflected in the financing schedule of the corresponding stage of the project Document flow scheme

From the Projects section, an agreement with the general customer can be formed ... ... after that, it becomes possible to generate invoices for payment from the Project Stages section (in addition to the regular function of generating invoices of the UZSR module) Characteristics of payment documents that closed the account The list of invoices issued from the project stage is available directly from section Projects Management of R&D contracts Financing of the project stage - fact Workflow scheme

The fact of receipt of funds for the stage ... ... for each year of the stage ... for each month of the year The actual payments that closed the accounts of the project stage are reflected in the tab Financing of the stage Management of R&D contracts Financing of the project stage - fact Workflow scheme

R&D contract management Contracts with KA – formation and payment of operational documents For each stage of the contract, it is possible to generate incoming invoices for payment and receipts (acceptance certificates) Depending on the degree of automation, the document is closed with an actual payment generated manually from the document or automatically when the bank section is working / cash desk (it is possible to use applications for payments) The generated actual payment is automatically reflected in the schedule of spending funds of the corresponding stage of the project actual payment Payment journal Document flow scheme

From the Projects section, the user has access to an extensive set of functions for operational accounting ... ... invoices and certificates of work performed Registration of invoices under an agreement with a counterparty or supplier ... Contracts with counterparties and suppliers linked to the project stage R&D contract management Plans and reports for counterparties Workflow scheme

In the context of contracts with counterparties and suppliers Plan, automatically, based on the terms of the contract (amount, terms, advance payment and settlement procedure) Fact, automatically, based on the data of actual payments under contracts, in real time, after fixing the fact of payment in the system, with the ability to switch to the Payment Journal Management of R&D contracts Plans and reports on counterparties Workflow scheme

Purpose A subsystem that provides the formation of budgets, a structure defined by the user, based on the system's credentials, using calculation algorithms developed by the user. Consolidation of planned and actual financial data of the accounting system in a complex presentation model, in the context of user-defined items Formation of budgets Positioning

Formation of budgets Ability to set up an arbitrary structure of the budget (including multi-level ones) Support for plug-in algorithms for calculating budget items Detailing of budget items, in terms of system documents included in them Interactive recalculation of items Ability to generate a budget with a daily or monthly set of columns Tracking budget execution Several budgets in the same billing period as of different dates Automatic calculation of deviations for budget items relative to previous states Approval and control of compliance with cost limits for a certain period (use as a source of limits in Applications for payments) Uploading budget data in a specified format for integration with the head office budgeting systems organization/holding Publication of budgets in the WEB-interface of the system Formation of budgets Opportunities

Formation of budgets Schematic diagram of work Publication and reporting Hierarchy of articles with daily graphs Hierarchy of articles with monthly graphs Links to system documents included in the calculation of articles Generated budgets Budget structure, actual parameters for generating budget articles Formal description of the algorithms for generating budget articles Algorithms for calculating budgets Budgeting Articles (daily ) Elements of income and expense, cost items Budget settings UDO_PKG_FINPLAN_UTILS.CALC_% Calculation algorithms implemented in PL/SQL Document types Articles (monthly) Detailing MS Excel WEB-interface

Daily budgeting Actual payments Orders for payment Planned payments Monthly budgeting BDDS (01) (plan) BDDS (02-12) (plan - fact) Journal of payments BDDS (daily) (plan - fact) Operational accounting Applications for payments Accounting Information about limits by items, to make a decision on payment for the application Payments Monthly re-formation (monitoring of compliance with the planned budget - annual limit) Daily re-formation (monitoring of compliance with the monthly limit) Information on monthly limits by items, for daily monitoring of their compliance Payments Formation of budgets Place in business processes ( on the example of BDDS)

Plan - fact budgets Rescheduling modes Without rescheduling Proportionately Sequentially Calculation modes of planned indicators Recalculation Using the last budget as a source of planned data Using the first budget as planned data Forming budgets Features of the algorithms

Binding to project codes Item (receipt) Plan Fact Budget settings Projects / Stages Financing schedule Payment log (planned payments) Item (expense) Plan Fact Cost plan Payment log (actual payments) Incoming invoices for payment Invoices for payment Incoming invoices / Acceptance certificates works (services) Expenditure invoices / Acts of completed works (services) Contract with the general customer Contracts with counterparties and suppliers of materials and PKI Formation of budgets Data sources - BDDS (order accounting) Plans and reports for counterparties Document flow scheme

Formation of budgets Budget setting Publication settings Validity period of settings Detailed period Budget type Budget items Linking an article to an algorithm (one of the regular ones) Linking algorithm parameters to a project (order), as well as an STC article, income / expenses direction, counterparty

Practice has developed a number of standard approaches to determining the budget of an organization for R&D:

as a percentage of sales;
based on comparison with the budget of competitors;
based on the average R&D budget for the industry;
take as base the average size the company's budget of the previous period and increase it by an amount equal to the internal growth rate of sales volumes in the current period;
evaluate R&D expenditures to achieve specific goals for the creation of products and increase the share of the budget (in%) for independent research;
allocate a budget in the amount justified by the research staff, provided that its size is within the financial capabilities of the firm;
based on the compliance of R&D volumes with other activities of the firm.

An analysis of possible approaches shows that any method of formally determining the total budget for R&D is inaccurate, and its use shows that the company does not think about its real needs. Of course, finding out the R&D scope of competitors and then setting that scope for yourself should not be considered effective solution. Asking the researchers about the amount of funds they need also does not seem reasonable, unless this amount is linked by the researchers to the goals and strategy of the company when they establish the general needs. If this is done, then management can analyze the totals based on appropriate standard approaches.

The assumption that future sales are relative to research spending may not be correct. A company's commercial success as a result of significant product and process improvements does not always increase in proportion to its R&D budget. Moreover, a large volume of sales can be obtained from the sale of products for which research costs were insignificant, and vice versa.

However, if research expenditures can be linked to their potential return, this will provide a good basis for determining the size of a significant portion of the budget. However, this method cannot be used to determine the share of the budget for basic research, which can significantly improve the company's position, or the amount of appropriation for the independent creative interests of scientists in laboratories.

The answer to the following questions can influence the size of the R&D budget.

1. What is required to achieve the company's long-term goals?

If a company has a long-term planning program for its long term goals are determined and, therefore, it is possible to estimate the amount of R&D expenditure required to achieve them. There is an "ideal" amount of R&D that can be calculated and which, if done, will affect the total budget.

2. Is the company able to finance the amount of research required?

If the company is temporarily experiencing financial difficulties, then it is possible to reduce the size of the "ideal" budget. This decision should be approached after careful consideration. The desire of firms to cut costs during a downturn is justified, but not in relation to R&D spending. R&D budgets should be stable enough to keep the rhythm of this activity and maintain the required composition of scientific and creative personnel. Otherwise, the company irrevocably loses the funds already spent on R&D and reduces the chances of its further development.

In order to maintain the interests of scientists and engineers in the company's R&D programs, it is advisable to slightly increase the volume of basic research. At present, for the industry as a whole, this volume is very small.

Planning covers all links in the value chain in commercial organization: purchases, production, sales. For comparability and revealing the significance of each factor in the process of creating new value (materials, labor, information, etc.), it is carried out in terms of cost. In foreign literature, planning based on monetary measures of costs and results is usually called budgeting.

Budgeting allows you to:

- coordinate the activities of the division within the company and subordinate it to a common strategic goal;
- specify the tasks set for the units, and then analyze the state of affairs for the current period by comparing the planned and actually achieved indicators;
- to implement a business management system for deviations, similar to the automatic control system in technology;
- to find out who is responsible for the violation of the schedule of work, exceeding the budget and who has achieved savings, and create an incentive system in the organization to achieve short-term, medium-term and strategic goals of the company.

At the feasibility study stage, the project is considered as a mini-firm that does not attract external financing. For it, for each year of the forecasting period, annual budgets should be developed that characterize the movement of funds.

Capital budget and operating budget

We will consider a conditional example of budget forecasting for the net cash flow of the project.

Forecasting the movement of project funds is associated with a high degree of uncertainty, which grows as the horizon of forecasts expands. For the purpose of substantiating investment decisions, the forecast interval is one year.

Below we will consider a conditional example of project budget forecasting.

Preparation of the capital budget of the project

In this term paper an assumption was made: the entire volume of capital expenditures in the main and working capital carried out in the zero planning interval. In the zero interval - the entire preparatory stage for the launch of the project.

The total capital budget includes a research and development budget (R&D budget) and a capital budget.

The R&D budget includes the costs of research, development of new products or production technologies that make up the purpose and content of the investment project, which are summarized in the following groups:

- satisfaction of qualitatively new needs;
- increasing the quality of meeting existing needs;
- reducing the cost of meeting needs;
- scaling up the satisfaction of needs;
- maintaining the existing scale of meeting the needs (upgrading and replacing equipment).

R&D costs are calculated according to estimates or on an aggregated basis, through standards (percentage of sales volume, percentage of operating profit, etc.).

The result of R&D is the creation of design and technological documentation, which makes it possible to manufacture New Product or process. The cost of creating such documentation is classified as capital, which will pay off with net income from the sale of new products or processes. In science-intensive industries (aviation and space instrumentation, automation, telemechanics, communications, etc.), the share of R&D costs in the price of products is quite high. It decreases if the volume of sales of science-intensive products increases. Therefore, only large companies with large sales volumes can afford high R&D expenses.

In this course work, the budget for R&D expenses, (in rubles) is presented in the form.

It should be borne in mind: if a new technology is transferred by a developer of a company to a buyer, then the author of the development can negotiate with him the amount of royalties - constant (rental) payments of part of the income in favor of the developer. In this case, for the user new technology the cost of acquiring it will be accounted for as a stream of payments as part of operating costs or from profit. In the present work, such a variant of calculations is not considered. It is assumed that R&D costs are attributed to the 0 forecasting interval as part of capital costs in the amount of 500 rubles.

The project's total capital budget includes long-term investments that will be recouped in net cash flow from operations.

When calculating the indicators, the following assumptions were made: a) R&D costs in the amount of 500 rubles. are taken into account in the form of capital expenditures in fixed capital; b) the composition of the capital budget includes expenditures in fixed capital in the amount of 4270 rubles. and costs in working capital - 930 rubles. Working capital costs are taken at a level not lower than half of the annual need for working capital in the first data prediction interval. They are necessary in order to launch and support the project until the moment when the operating costs will pay off with the sales proceeds. If the investment does not take into account the working capital needs of the project, then the project will not have enough funds to finance the operating costs until the sales revenue (revenue stream) reaches a level that allows them to be financed.

It should be noted that the capital budget can be drawn up quite reliably. Therefore, all its parameters are related to the current time period (interval 0), for which prices, costs and other indicators necessary for calculations are known. The determination of indicators of future planning intervals is associated with the need for forecasting, and hence with probabilistic estimates of their values. The uncertainty of the future values of the project indicators is the higher, the wider the forecast horizon.

Project operating budget forecasting

Under operating activities understand the core business of the company.

The operating budget reflects the production and non-production (sales and administrative) aspects of the business.

The operating budget includes: sales budget, production budget (budget of direct material costs, budget of direct labor costs, budget of overhead production costs), budget of selling expenses, budget of administrative expenses.

The operating budget includes variable costs, which depend on the volume of output, and fixed costs, which are almost independent of the volume of output.

Project sales budget

The sales budget includes forecasting cash receipts from the sale of goods and services. It is assumed that during the year in question, all goods sold will be paid for by buyers. In other words, the entire amount of receivables from buyers is repaid by the end of the year. In table. 3 is a projected schedule of expected cash receipts from sales.

Forecasting the sales budget involves solving the most important strategic issues of the project - about goods and markets: what to sell, where and at what prices. This question raises the issue of dealing with competitors who are closely monitoring changes in the industry's controllable market share. Companies are reluctant to get involved in price wars, but prevent competitors from expanding sales.

The sales budget characterizes the main stream of income that determines the return on funds invested in the project. To predict it, marketing research, including forecasts of sales volumes, prices for goods and services, taking into account the response of potential competitors in various market segments. The paper considers the sale of one product in one market.

Production budget

The production budget is usually compiled in physical units of production. It must take into account the sales budget, increase or decrease in inventory finished products for the year and loading the production capacity of the project. In table. 4 shows the production budget forecast, pcs. in kind.

The stock at the end of the planning period is 10% of sales in the next year, and the balance at the beginning of the period is equal to the balance at the end of the previous period. In our example: changes in stocks in dynamics occur in the 1st and 2nd intervals so that there is a stock of 10 pieces in the finished product warehouse during the operation of the project. finished products.

When forecasting the production budget, on the one hand, it is necessary that the workload of workers and equipment be full, and on the other hand, it should be taken into account how the company satisfies consumer demand. It can work for intermediate consumers (distributors, wholesalers) “from the assembly line” or for the end consumer “from the warehouse”. In the latter case, the company needs to accumulate stocks of finished goods and use them to meet peaks in demand ( pre-holiday days, seasonal peaks, etc.). In our example: the company satisfies the demand of consumers "from the assembly line". The capacity utilization of the project operating in a stationary mode is constant and rather high - 0.9 (reserves of used capacities are 10%). In the stationary mode, which begins in the 3rd interval, the project reaches its design production capacity. In the warehouse of finished products, the stock is constant - in the amount of 10% of the sales volume in the stationary mode. It should be borne in mind that an increase in inventories reduces the profitability of using the capital associated with the project, but reduces the risk (probability) of disruption of the delivery schedule. Stocks of finished products in the warehouse resist the risks of potential losses in case of their manifestation (equipment failures, strikes, actions of competitors, etc.).

Budget of direct material costs of the project

The forecasting of production needs for basic materials and components and their stocks in the warehouse is summarized in the budget of direct material costs for the project.

The calculation of purchases of basic materials and components is carried out according to the formula:

Purchasing = Production volume + Desired stock at the end of the year - Stock at the beginning of the year

Calculations according to the form are carried out for each type of basic materials and components required for the production of products, and then summarized.

When predicting indicators, the following assumptions were made:

a) The stock at the end of the period is accepted in the amount of 10% of the needs of the next period, at the beginning of the period - equal to the balance at the end of the previous period.
b) the main consumed materials are paid for during the year. In other words, accounts payable to material sellers are paid off by the end of each year.

Stocks of basic materials and components in the warehouse act as reserves to smooth out failures production process(losses from marriage, etc.) and the potential losses associated with them.

Direct labor budget

The budget of direct labor costs includes forecasting the needs of manufacturing products in working hours and estimating the cost of direct labor costs.

In general, in order to establish the cost of direct costs for basic materials and direct labor costs, the design and manufacturing technology of the product is required. The design and technological documentation indicates the consumption rates of materials and components, the consumption rates of labor costs by type of work (preparation, mechanical, assembly, etc.), qualifications of workers and relevant qualification standards wages. At the stage of investment justification, these calculations are carried out in an enlarged form. When drawing up a business plan for a project, calculations are carried out more accurately.

Project manufacturing overhead budget

The production overhead budget includes production costs other than direct material costs and direct labor costs: payment of auxiliary repair workers servicing equipment, transport, costs of auxiliary materials, energy, fuel for technological purposes, etc. The production overhead budget includes fixed and variable components. Variable overhead cost = Variable component rate Required hours for direct labor

The fixed component of costs does not depend on the volume of output and includes: depreciation, costs for lighting, heating, security, etc. The following assumptions were made when predicting indicators: . This standard corresponds to the existing production facilities of a similar profile as the project under consideration; b) the fixed component of 600 rubles includes an annual depreciation charge of 300 rubles, however, since depreciation does not cause a cash outflow, it should be deducted from the total amount of overheads when calculating payments for overheads; c) payments on accounts for overhead costs are made in the same period when they arise.

Project marketing budget

The project's marketing budget includes marketing, promotion and distribution costs. It is projected in the format of variable and fixed costs.

When predicting indicators, the following assumptions were made: a) variable sales costs (transport, loading, unloading, etc.) per unit of products sold amount to 1 ruble; b) fixed sales costs (salary wages, maintenance and rental of retail and warehouse space, advertising, etc.) amount to 100 rubles. for the period; c) payment on accounts of sales expenses is carried out in the same period when they arise.

Project administrative budget

The budget for administrative expenses depends on organizational structure the company implementing the project, and, as a rule, includes the costs of the administration of business units and the maintenance of the company's head office (remuneration of the administration, rent and maintenance of space, travel expenses, etc.).

When predicting indicators, the following assumptions were made: a) administrative costs per unit of sold products amount to 1 r. (according to companies of a related profile and structure); b) the constant component of administrative costs (maintenance of the head office, remuneration of the administration, accountants, employees, etc.) is 200 rubles / year; c) payments for administrative expenses are made in the periods of their occurrence.

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FEATURES OF APPLYING THE RESULTS-ORIENTED BUDGETING MODEL TO INDUSTRY R&D

Kireeva Marina Sergeevna

The transition to performance-based budgeting requires a change in all stages of the budget process: planning, budget execution, control over its execution, and reporting. Performance-based budgeting procedures are quite well formalized and universal. At the same time, the use of this technology in some areas, for example, when financing industry research and development work, has its own pronounced specifics.

The main shortcomings of the existing system of itemized budgeting are the lack of a system for assessing the effectiveness and efficiency of budget expenditures, as well as the low level of responsibility and initiative of the lower level of state (municipal) administration, and the lack of interest in saving money. In order to qualitatively improve the public finance management system, it is necessary to introduce new budgeting methods. These methods were borrowed from world practice, where for several decades the performance-oriented budgeting (PB) model has been successfully applied.

In the very general view Performance budgeting can be defined as a budgeting system that reflects the relationship between budget expenditures and the results achieved. One of the fundamental differences between RBB and traditional line-item budgeting is that in RBB, budget execution is assessed not only from the point of view of the degree of execution of certain budget items, but also the degree of fulfillment of the initially set goals and objectives. To this end, a special system of indicators is being developed and introduced, which makes it possible to regularly monitor the degree of achievement of goals and tasks, to monitor and evaluate the effectiveness of budget expenditures. This approach makes it possible to evaluate the effectiveness of budget expenditures, increase the responsibility of managers and recipients of budget funds for their effective use, and, based on the data obtained, determine the best ways to use available resources in the interests of citizens.

The results-oriented budget should allow to trace the relationship between the goals set, the budget expenditures made, the activities carried out and the results achieved. Such a logic of budget construction helps to increase its transparency, as well as to increase the degree of control over the implementation of programs and the expenditure of budgetary funds. To do this, the following indicators should be present in the accompanying documents to the draft budget:

1) goals and objectives of the policy being pursued;

2) indicators of the effectiveness of the policy being pursued, which would make it possible to assess the degree of achievement of the intended goals, the effectiveness and efficiency of the implementation of one or another direction of budget policy;

3) a description of the activities necessary to achieve the intended goals in order to avoid duplication of functions and assess how justified the implementation of this or that activity, what activities, on the contrary, are missing, how much the implementation of the activity costs;

4) financial resources, which are spent (or, as planned, will be spent - for the draft budget) to achieve the goal.

At present, in the budget documentation, most of these Indicators are either absent (for example, in the budget) or are not specific, measurable values (in most targeted programs).

One of the most important elements of RBB at the stage of budgeting is the assessment full cost budget programs and services. Having formulated goals and objectives, institutions should determine what set of activities and actions will be required to achieve them, as well as assess their spending needs for the implementation of these activities. Estimation of spending needs should be based on the calculation of the full cost of budget programs and services, which in many cases cannot be provided existing system accounting. In particular, the calculation of the cost is often made without taking into account the depreciation of fixed assets, administrative and other expenses. When forming the program-target budget, the program budgets should include all costs associated with the implementation of the program: costs for planning work, direct provision of services, administrative management of the program, monitoring of program implementation, etc.

For performance-based budgeting, it is necessary that the costs of all departments of regional and municipal administrations be broken down by type of activity aimed at achieving the set goals. For each type of activity of the governing body, its own program should be developed.

Programs are a set of activities necessary to achieve the planned goals and objectives. Each program must include a description of:

1) goals and objectives of the program;

2) services provided under the program and groups of consumers of these services;

3) measures necessary to achieve the goals and objectives;

4) program performance indicators (quantitative indicators of output and socially significant results), in particular:

a) the values of indicators for previous years, the target value for the current year;

b) target value for the next year;

c) target values for the second, third, etc. years of program implementation (for long-term programs);

5) resources necessary for the implementation of the program, in particular:

a) expenses in the previous year;

b) budget for the current year;

c) expenses for the second, third, etc. years of program implementation (for long-term programs);

6) risks associated with the implementation of the program.

Using a program approach in budgeting provides a number of advantages:

1) a clear orientation of expenses towards the fulfillment of certain goals;

2) the ability to monitor, control the implementation of programs through a system of indicators of program implementation (control over resources, product, program effect);

3) the possibility of applying competitive principles for the distribution of budgetary resources between programs based on a formalized assessment of their effectiveness and validity.

The potential benefits of a performance-based budgeting system can be fully realized when targeted programs cover the entire national economy of the country, as well as individual ministries and departments, which will require considerable time.

In practice, the necessity and expediency of introducing RBB, as a rule, is explained by the presence of a number of specific situations:

1) a situation where traditional methods of increasing the efficiency of budget expenditures (primarily open competitions, strengthening financial discipline and treasury technologies) have practically exhausted themselves and cannot solve the problems of budget imbalance or not enough High Quality budgetary (state, municipal) services;

2) the situation of the budget crisis, which requires radical measures to reduce costs while maintaining the same positions in terms of the achieved level of public services;

3) a situation in which the budget ceases to be a full-fledged management tool, when its expenditure items begin to "live their own life", but there is political will and a desire to change the situation, to put things in order. public sector, to clarify the goals and reasons for the implementation of budget expenditures;

4) the presence of political ambitions to be in the "mainstream" taking place in Russian Federation reforms, or the desire to receive funds from the federal fund for reforming regional and municipal finances or funds from international sponsoring organizations allocated for the purpose of reforming the budget process.

At the same time, it is necessary to take into account a number of aspects when implementing performance-based budgeting techniques:

1) development of a model of effective budgeting, the most suitable for the territory that has developed in the region ( municipality) management system, available resources, tasks;

2) formation of a package of draft regulatory legal acts that fix the key elements of effective budgeting (development, submission and approval of draft legal acts);

3) conducting an examination of departmental target programs (long-term target programs), reports on the results and main directions of activity (DROND);

4) diagnostics of the existing model of the budget process in order to form recommendations for the implementation of RBB;

5) preparation of a comprehensive plan for the implementation of RBB in a region or municipality;

6) support of the authorities that draw up departmental target programs and (or) long-term target programs (consulting, assistance in preparing programs, DRONDs)

7) complex consulting support implementation of performance-based budgeting in a region or municipality (monitoring, consultations on the implementation of individual events, etc.).

In order to accelerate the implementation of the principles of result-oriented budgeting in relation to innovative programs at the regional level, at the first stage it is necessary to switch to target (program) methods of planning and managing the development of the scientific and technical base of the industry. It is in this area - the field of R & D - with the greatest force resource constraints are taking their toll, and it is here where the need for more efficient use of resources is most urgent. budget management finance

Accordingly, the first stage in the introduction of programmatic planning methods in the industry should be considered the creation of a programmatic structure for the distribution of resources on R&D topics. To do this, all existing topics in R&D of the industry should be formalized in the form of programs or projects and grouped according to the commonality of their intended purpose and ranked in order of importance, while R&D is most sensitive to resource constraints. Grouping according to the generality of the objective function is a direct indication of performance budgeting and the priority of the objective aspect in decomposition over the functional one.

The natural milestones on the way to the implementation of the main aspects of performance-oriented budgeting will be the moments of transition from one phase of R&D to another: from applied research to experimental work, then to development work, according to the results of which (after testing prototype) a decision can be made to start mass production.

At the same time, an important place is given to the existence of the project's own internal time, its own timeline that is not tied to an external calendar. Internal time has an uneven and discontinuous character - transitions from one stage to another, cycles (returning the project for revision) and parallel branches (subprojects of one project). Matching parallel subprojects with different internal times and stages of completion is a separate challenge. The commissioning time of subprojects and subsystems is different, so the initially achievable degree of optimality will be low. The presence of unremovable time gaps is one of the R&D properties of complex systems.

The bottleneck in the implementation of results-based budgeting methods is the creation of a set of methods and procedures for coordinating programs with the budget of the industry.

The information basis for preparing a decision on the advisability of starting or continuing to finance the program is a set of industry programs and the accompanying R&D financing plan, organized according to the program-target structure.

Literature

1. Samsonov A.R. Performance oriented budgeting. Opportunities and challenges when using the PB system

2. Yakobson L.I., Glagolev A.V., Kudyukin P.M. Optimization of budget expenditures for public administration and local government

3. Official website of the magazine on innovation

4. Gamukin V.V. Innovations in the budget process: performance-oriented budgeting / Analytical Bulletin. - 2006. - No. 4. - S. 46-54.

5. Uvarov S.A. Management of public expenditures in order to optimize the budget process.

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Comparative evaluation of R&D budget formation methods. R&D budgeting R&D budgeting

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