ECONOMIC FEASIBILITY OF CONDUCTING SEMI-NATURAL TESTS DURING IMPLEMENTATION OF RESEARCH AND DEVELOPMENT

The article deals with the issues related to the relevance of the preliminary cost calculations in the implementation of research and development (R&D), as an important economic justification for conducting semi-natural tests in comparison with the full-scale. The author has calculated the cost and determine the economic efficiency of semi-natural modeling on the example of close air combat in the implementation of research works (R&D). Currently, the methods of semi-natural tests, their economic feasibility are an important component in the formation of the final cost of R & D, which is of great importance in the market conditions of the functioning of research organizations and, in this regard, the constant focus on reducing costs. It is noted that often the cost of work becomes a decisive factor in determining their implementation. Regardless of the R&D pricing model chosen, any price is calculated on the basis of the cost of development, even when the market price of its own commercial development is determined on the basis of market research. In this regard, the issue of costing is paramount to calculate the profit, determine the profitability of the work. The author made calculations by calculation method using financial analysis tools. The article presents the calculation of labor costs estimation for each stage of work; calculation of the payment Fund, including allowances and additional wages; calculation of contributions to the pension Fund and social insurance and health insurance funds; calculation of electricity consumption costs; calculation of depreciation charges; calculation of elements and cost items; calculation of economic efficiency or price. The studies confirm the hypothesis that the conduct of semi-natural modeling in comparison with fullscale tests is economically justified. As a result of the calculations, it is shown that the implementation of semi-natural tests can reduce the cost of R & D.

semi-natural modeling, research and development work, cost of R & D, efficiency of semi-natural modeling, calculation method, R & D costs, economic feasibility, field tests, economic efficiency.

Voronina N. F., Soboleva E. I. Economic feasibility of conducting semi-natural tests during implementation of research and development. Business. Education. Law, 2019, no. 3, pp. 104–108. DOI: 10.25683/VOLBI.2019.48.328.