Subject This article examines the foreign experience of determining the cost and costs accounting for the implementation of research and development (R&D) and the possibility of its application in determining the cost of performing works within the State job in the Russian Federation. Objectives The article aims to study the different approaches of States to determine R&D and engineering cost in State scientific and educational institutions to improve this methodology in Russia, as well as increase the efficiency and effectiveness of budget expenditures in the implementation of the State job. Methods The article involves a comparative qualitative analysis, synthesis, comparison, classification, expert estimation, tabular and graphical data presentation, and other. Results The article suggests the possibility of establishing and functioning of a separate standardized methodology for estimating R&D costs for State educational and scientific institutions using foreign experience in the application of the performance-based budgeting system to assess the R&D efficiency and estimation of expected costs. Conclusions and Relevance Although different performance-based budgeting systems pursue the same objective, it should be borne in mind that standardization ensures a unity of approaches to estimation, but at the same time it poses some problems and differences. National systems of R&D cost accounting are formed on the basis of unique national social, economic, political, cultural factors, as well as the existing legislative base and the established norms of entrepreneurship. The experience of determining the cost and cost accounting for the R&D implementation can be used in Russian practice when assessing R&D works on the State assignment.
Keywords: R&D, research, development and engineering, cost estimate, Research Performance-Based Funding system, budgeting
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