Labor Costs in Research and Development Projects: Improved Assessment in Terms of the Price Structure
摘要
Abstract
At production enterprises, successful research projects conducted for external clients improve their economic performance and lay the basis for their development. In the present work, a sample of research and development projects conducted by a Russian industrial enterprise for external clients over five calendar years is analyzed. The actual project costs are investigated, as well as the labor intensity and basic labor costs, the profits from the work, and the quoted price for the project. As a result, trends in the data are identified. On that basis, a more accurate method is proposed for assessing the labor intensity when planning such research projects: specifically, clusters are identified and outlying data points are discarded.