The article is devoted to the main modern methods of calculation and justification of prices for research and development (R&D) in conditions of limited financing of engineering in Russia. At a time when innovation is becoming a necessity to strengthen the competitive position of the enterprise, conducting and using the results of R&D is perhaps the only way of its strategic development. The authors analyze the main directions of reducing the risk of R&D and consider possible sources of funding, which is particularly relevant in terms of the riskiness of any research and development. The specificity of various methods for determining the price of R&D is analyzed, the main calculation formulas are given. The practical significance of the results is substantiated.
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