TY JOUR TI Cost planning of scientific research and design development activities KW R&D cost price KW scientific and technical products KW items of expenditure KW outlay planning KW planning methods and formulas KW research and development KW depreciation of equipment KW direct expenses KW indirect expenses KW project outlay KW cost price calculation JO Economic and Social Research AU Pershin, E.V. AU Kachurenko, D.S. AU Potapov, A.V. PY 2026 IS 13 PB National Research University of Electronic Technology