Ponomareva Svetlana A.

The purpose of the study is to analyze the practice of calculating the standard costs applied by the subjects of the Russian Federation in the procedure for assessing the regulatory impact. Among the tasks of the work were: to identify problems in the process of calculating costs, to assess the impact of the time factor and the probability of changes in the cost or income of the entrepreneur (in the procedure of assessing the regulatory impact of draft regulations). The author has tested the binomial option model in calculating the standard costs for the assessing the regulatory impact procedure. The conditions necessary for the application of the model were defined. Cost calculation using the binomial option model takes into account the change in value over time, as well as the likelihood of scenarios of growth or reduction of business costs. Such a model can be used to determine both the costs and the incomes of entrepreneurs. The scientific novelty of the publication is to apply it in calculating standard costs as part of the procedure for assessing the regulatory impact of the binomial option model.