Guidelines for determining the value of the research carried out by universities on contract

The authors propose methodological recommendations for determining the cost of research works (R & D) carried out under the economic agreement, including the principles and procedure for determining the cost of R & D through the use of approaches used in valuation, taking into account scientific, technical and consumer characteristics of the results of such work. The need to develop recommendations is due to the lack of methodological tools that could be used to justify the cost of performing contractual R & D.