Conditions for the formation of objective cost indicators of scientific and technical products of industrial enterprises
Abstract. The digital economy requires rethinking and refinement, and in many cases new conceptual approaches of activities of industrial enterprises focusing them on a significant increase in the efficiency of their productions and the use of means that support them. The article considers the scientific and technological progress of industrial enterprises as largely determining the solution of this problem. The possibilities of its rational inclusion in the processes of the digital economy, corresponding to modern conditions, are investigated. Due to the fact that one of the key factors of the digital economy is the need to work with accurate data as the most important, objectively reflecting the results of scientific and technological progress of enterprises, the indicators - economic efficiency and the price of the scientific and technical products created by them - are reasoned out. A conceptual system model reflecting methods of evaluation of scientific and technical products is proposed. The reasons complicating the achievement of the accuracy of its assessment are identified, measures are proposed to optimize conditions for organizing their formation in order to obtain data corresponding to the needs of the digital economy based on them and other qualitative characteristics demanded by it and using its results. The recommendations and proposals presented in the article are aimed at the qualitative and rational use of scientific and technological progress of industrial enterprises in order to ensure their effective functioning in the digital economy.
Keywords: digitalization of the economy, industrial enterprise, scientific and technological progress, cost indicators, efficiency, price, labor costs, regulatory framework, model
Highlights:
♦ the importance of scientific and technological progress as a factor determining the development of productive forces of enterprises and means of effective building of the digital economy is substantiated;
♦ a systematic conceptual methodological and methodological model of the organization of scientific and technical activities of industrial enterprises in relation to the cost indicators of its results has been developed;
♦ the necessity of creating a regulatory framework for determining labor costs, ensuring the receipt of accurate data in scientific and technical activities, including those necessary to determine indicators of economic efficiency and the price of scientific and technical products is shown.
Natalia V. Odinochenkova - Bryansk State Technical University, Bryansk, Russia