Methods of formation of the contract value of audit and consulting services

The paper presents a brief overview of the existing problems and the main constraints that hinder the effective development of audit and consulting services with an emphasis on their valuation. Based on the results obtained, the authors draw conclusions about the heterogeneity of the cost of consulting services of different producers and the need to form a «reasonable» cost of the relevant projects in order to ensure the «transparency» of Russian consulting market. The urgency of the development of a unified pricing methodology for audit and consulting services for state enterprises with the purpose of competitive production was emphasized, as well as for companies that develop their own corporate rules and recommendations on the formation of the pricing policy of the company. According to the results of the study, the authors propose a method of calculating the final contract value of the consulting project based on the calculation of labor costs of the direct contract holders...