In today’s context of globalization and a knowledge-based economy, science and innovation are becoming primary factors ensuring nations' economic growth, competitiveness, and technological advancement. The rapid development of digital technologies, artificial intelligence, biotechnology, green energy, robotics, and high-tech manufacturing further underscores the significance of financial resources directed toward research and development. Consequently, alongside expanding the volume of funding for science and innovation, objectively evaluating the efficiency of resource utilization and determining the impact of financial resources on scientific and economic outcomes are emerging as critical scientific and practical imperatives.