Synthesis of Approaches to Substantiating NMCC for R&D: Risk Premium and Control Algorithm for the Auditor

The problem of substantiating the initial (maximum) price of a government contract (NMCC) for research and development (R&D) is complicated by the uniqueness of the results, the lack of mass analogues and the objective uncertainty of scientific research. The article provides a comparative analysis of three scientific schools of pricing (cost-based, market-based, and institutional-based) and the integrated approach of Professor M.A. Fedotova. The limitations of each approach for the purposes of state financial control (SFC) are identified. The author proposes a synthetic approach that includes a four-level model for determining the minimum maximum price (cost minimum, market corridor, institutional framework, and budget efficiency), a risk premium for uncertainty (coefficient ranging from 0.1 to 0.4), and a six-step algorithm for verifying the validity of the price for the auditor. The article contains a practical example of calculation and recommendations for control bodies.