Open AccessPECULIARITIES OF DETERMINATION OF COST OF PAID SERVICES WITHIN THE FRAMEWORK OF ECONOMIC ACTIVITY OF THE BUDGET RESEARCH INSTITUTION
Author(s) -
Serhii Prokopchenko
Publication year - 2021
Publication title -
včenì zapiski tavrìjsʹkogo nacìonalʹnogo unìversitetu ìmenì v.ì. vernadsʹkogo. serìâ: ekonomìka ì upravlìnnâ
Language(s) - English
Resource type - Journals
eISSN - 2707-1103
pISSN - 2523-4803
DOI - 10.32838/2523-4803/71-3-10
Subject(s) - revenue , business , service (business) , institution , identification (biology) , overhead (engineering) , salary , normative , receipt , accounting , finance , economics , computer science , marketing , market economy , philosophy , botany , epistemology , political science , law , biology , operating system
The article highlights the existing features of the provision of paid services by budgetary research institutions, the identification of problems related to the legal regulation of their calculation, as well as the method of its implementation. The task of the study is to develop recommendations for improving the calculation of paid services by research institutions. Theoretical principles are systematized and the need to develop a normative document (regulation) on the procedure for providing paid services by a budgetary institution, which should determine the method of tracing, a list of cost items based on the distribution of general and administrative costs. Its presence regulates the system criteria for setting the price for a paid service and will serve as an information source for its validity. The development and improvement of accounting and calculation, taking into account, as the specifics of the creation of scientific and technical products, will optimize the amount of revenues and expenditures from the provision of paid services. Planning of salary expenditures in the research budget institution is possible at the expense of a special fund when carrying out work by structural units of the institution, or individual employees, or at the expense of the general fund when providing relevant services by staff within working hours. Receipts (fees for services), as expenses of the special fund, are directed first of all on replacement of expenses on directions of use and repayment of debt of establishment from budgetary obligations. Variable overhead and fixed distributed overhead costs are considered. It is proposed to consider the distribution between direct and indirect costs as quite conditional and mobile, which depends on the degree of detail of accounting and the choice of objects of calculation. The accounting system of the budget research institution to take into account these features should fully have the appropriate methodological, software and documentation, which will have a positive impact on cost control and management decisions. In addition, it is noted that the complex combination of costing levers with the development of economic accounting and the use of its methodology - another, no less effective, way to increase the efficiency of budgetary research institutions.