Structural-elemental approach to pricing contractual R&D projects

Abstract

The structural-elemental approach provides a systematic framework for determining the cost of contractual research and development (R&D) projects. It decomposes complex projects into discrete structural and functional elements, allowing for transparent cost allocation and precise estimation of resource requirements. This methodology enhances the accuracy of pricing by integrating direct and indirect expenses, labor intensity, material inputs, and overheads into a unified model. The approach supports contractual negotiations, ensures compliance with financial and regulatory standards, and facilitates the alignment of project budgets with client expectations. By emphasizing modularity and traceability, it contributes to greater efficiency, accountability, and competitiveness in the commercialization of R&D services.