A specialized skill providing systematic government grant/funding budget preparation rules and per-category calculation standards. Used by the budget-designer agent when applying per-category ceilings, calculation basis writing methods, and settlement rules during budget preparation. Automatically applied in contexts such as 'budget preparation rules', 'per-category standards', 'budget ceilings', 'settlement guide', 'matching funds'. However, actual accounting processing and tax filing are outside the scope of this skill.
A specialized skill that enhances the budget preparation capabilities of the budget-designer agent.
| Category | Sub-Items | Ceiling Ratio | Calculation Basis |
|---|---|---|---|
| Labor | Internal labor, External labor | Within 60% of total (typical) | Labor rate table x Participation rate x Duration |
| Equipment & Materials | Equipment purchase, Reagents/materials, Software | Within 40% of total | Quotation-based |
| Research Activity | Domestic/international travel, Meetings, Supplies | Within 20% of labor | Per-item calculation |
| Research Allowance |
| PI and researcher allowances |
| Within 20% of direct costs |
| Headcount x Unit rate |
| Subcontracting | External institution subcontracting | Within 30% of total | Subcontract agreement (draft) |
| Category | Calculation | Ceiling |
|---|---|---|
| Indirect Costs | (Direct costs - Subcontracting) x Indirect rate | Per-institution indirect rate (Universities 33%, Companies 17%, etc.) |
Monthly Labor Cost = Annual Salary / 12 (or labor rate table unit price)
Project Labor Cost = Monthly Cost x Participation Rate (%) x Duration (months)
| Grade | Government Project Standard Rate (Monthly, Reference) | Participation Rate Range |
|---|---|---|
| Principal Investigator | $4,000-6,500 | 10-30% |
| Senior Researcher | $3,200-4,800 | 20-50% |
| Researcher | $2,400-3,600 | 30-100% |
| Research Assistant | $1,600-2,400 | 50-100% |
| Category | Rate | Notes |
|---|---|---|
| PhD Candidate | $1,600-2,000/month | Full-time basis |
| MS Candidate | $1,200-1,450/month | Full-time basis |
| Undergraduate Researcher | $650-950/month | Part-time |
Material Cost = Unit Price x Quantity x Usage Frequency
Calculation Basis Example:
- Reagent A: @$40 x 10 units x 3 experiments = $1,200
- Consumable B: @$2.40 x 100 units x 12 months = $2,880
| Program Type | Government Funding Ratio | Institutional Share | Cash/In-kind Ratio |
|---|---|---|---|
| SME R&D | 75% | 25% | Cash 10%+ |
| Mid-size R&D | 50-65% | 35-50% | Cash 20%+ |
| Large Enterprise R&D | 33-50% | 50-67% | Cash 30%+ |
| Small Business Support | 80-100% | 0-20% | Flexible |
| Startup Support | 70-100% | 0-30% | Flexible |
### Category: [Category Name]
### Sub-Item: [Sub-Item Name]
| Item | Calculation Details | Amount |
|------|--------------------|----|
| [Item 1] | [Unit Price] x [Quantity] x [Duration/Frequency] | [Amount] |
| [Item 2] | [Detailed calculation basis] | [Amount] |
| **Subtotal** | | **[Total]** |
**Calculation Basis:**
- [Why this item is needed]
- [Basis for quantity/frequency]
- [Basis for unit price (market rate, quotation, standard rate table)]