The monograph identifies theoretical provisions and methodological approaches to determining the cost of R&D in state scientific and educational institutions , Russian practice in the field of determining the cost of research works , Funded by the Budget. The system of indicators , impact on the cost of R&D and their thresholds, developed a model for calculating the cost of performing research on a state task and other types of research, developed a methodology for determining the cost of performing research on a state task and other types of research. Russian and foreign experience in the field of evaluation and commercialization of research results in scientific organizations and higher education organizations is analyzed and the conceptual foundations of the formation of the system of evaluation and commercialization of results in the university are defined. Criteria for assigning the result of scientific research to a certain type of RID and methodological recommendations for the valuation of RID. have been developed. The monograph can be used in the activities of scientific organizations and organizations of higher education in determining the cost of performing research on a state task and other types of research , Construction of a system of evaluation and commercialization of RID , Valuation for various purposes , As well as in the educational process. Keywords: estimation of the cost of R&D and RID, commercialization of RID, state task, university.