Project outsourcing as a form of research and production cooperation of industrial enterprises

The article provides a comparative analysis of the methods for developing the research and development products by industrial enterprises. The most common way is identified, and this is project research and production cooperation. We consider the problems of establishing project research and production cooperation in the case of using one-time agreements for the development of research products, what is related to unjustified fragmentation of work, the appearance of temporary gaps between individual stages, and the increase in the cost of individual stages as compared to the planned values. We propose using a new form of relationship - project outsourcing, based on strategic partnerships between the outsourcer and the customer, with the transfer of project risks and additional profits to the outsourcer. We introduce a concept of the "costs of entering the project", which is a component of transaction costs, consisting of the expenditures for searching, checking and execution of contractual relations with the contractor, as well as the costs of duplication and adjustment of work in case of long breaks between stages. The average values of the costs of entering the project in temporal terms are determined based on the processing of the expert assessments by project managers. The hypothesis that the main article of over expenditures of the planned costs is the remuneration for the performers has been tested and verified. This proves the relevance of cost accounting for entry into the project. We propose to calculate the cost of work under a project outsourcing agreement as the sum of direct costs and the additional bonus of reducing the transaction costs. Based on the analysis of 12 projects on the elaboration of research and development products the criteria have been formed on selecting the projects to be transferred to project outsourcing, depending on their duration, complexity (cost) and the number of work stages.