Development work.
Carrying out research, development and technological work(R&D) on its own or with the involvement of a third party can lead to the emergence of an intangible asset (IMA) in accounting, if the rights to such an asset are documented. However, without documents or if a negative result is received in connection with R&D, we are no longer talking about intangible assets. Then expenses are taken into account in the manner established. What are the features of this order?
R&D concept
About what should be understood as R&D in regulatory legal acts on accounting doesn't say. The only mention in PBU 17/02, where it is stated that for the purpose of applying this provision, scientific research work includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, defined Federal Law of August 23, 1996 No.127-FZ “On science and state scientific and technical policy”.According to Art. 2 The said law recognizes scientific (research) activities aimed at obtaining and applying new knowledge. Thus, fundamental scientific research (referring to experimental or theoretical activities) are carried out with the aim of obtaining new knowledge about the basic laws of the structure, functioning and development of man, society, and the environment. Applied scientific research is aimed primarily at applying new knowledge to achieve practical goals and solve specific problems.
The purpose of scientific and technical activities is to obtain and apply new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, to ensure the functioning of science, technology and production as a single system.
Experimental development refers to activities that are based on knowledge acquired as a result of carrying out scientific research or based on practical experience, and is aimed at preserving human life and health, at creating new materials, products, processes, devices, services, systems or methods and at their further improvement.
From the presented definitions it follows that research work is associated with the acquisition and application of new knowledge, which can be used, for example, to create new materials and products.
Information about what should be considered R&D can also be gleaned from the Civil Code. According to clause 1 art. 769 Civil Code of the Russian Federation scientific research work is scientific research, and development and technological work is the development of a sample of a new product, design documentation on it or new technology.
The presented calculations fit into the concepts used in IAS 38 Intangible Assets. It is this standard that regulates, among other things, the procedure for accounting for research and development costs. Please note: according to international rules, all R&D that produces a positive result are recognized as intangible assets.
Based clause 5IAS 38 The purpose of research and development is to obtain new knowledge. Research is original, planned research undertaken to obtain new scientific or technical knowledge. Examples research activities are:
- activities aimed at obtaining new knowledge;
- search, evaluation and final selection of areas of application of research results or other knowledge;
- searching for alternative materials, devices, products, processes, systems or services;
- formulation, design, evaluation and final selection of possible alternatives to new or improved materials, devices, products, processes, systems or services.
- designing, constructing and testing prototypes and models before production or use;
- design of tools, templates, forms and dies that involve new technology;
- designing, constructing and operating a pilot plant that is not of a scale that is economically feasible for commercial production;
- designing, constructing, and testing selected alternatives to new or improved materials, devices, products, processes, systems, or services.
When is PBU 17/02 applied?
This provision applies to R&D for which results are obtained (positive or negative):- subject to legal protection, but not formalized in established by law ok. According to clause 1 art. 1225 Civil Code of the Russian Federation results of intellectual activity and equivalent means of individualization legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property) are, in particular, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, trade secrets (know-how). In cases provided for by the Civil Code, the exclusive right to a result of intellectual activity or a means of individualization is recognized and protected subject to state registration of such result or means ( clause 1 art. 1232 Civil Code of the Russian Federation);
- not subject to legal protection in accordance with the norms of current legislation.
- unfinished R&D;
- R&D, the results of which are taken into account in accounting as intangible assets. Intangible assets include R&D that has produced a positive result and is formalized in the manner prescribed by law, if the conditions listed in clause 3 PBU 14/2007 “Accounting for intangible assets”;
- expenses of the organization for the development of natural resources (conducting geological studies of subsoil, exploration (additional exploration) of developed deposits, preparatory work in the extractive industries, etc.). In particular, he is responsible for the procedure for accounting for these expenses. PBU 24/2011 “Accounting for costs for the development of natural resources”. As stated in clause 7IAS 38 However, exceptions to the scope of a standard may occur if the activities or transactions are so specialized that their accounting treatment gives rise to matters requiring special treatment;
- costs for preparation and development of production, new organizations, workshops, units (start-up costs);
- costs for preparation and development of production of products not intended for serial and mass production;
- costs associated with improving technology and production organization, improving product quality, changing product design and other operational properties carried out during the production (technological) process.
Collecting expenses
Let us recall that the provisions PBU 17/02 do not apply to unfinished R&D. At the same time, as the Ministry of Finance indicated in Information no. PZ-8/2011 “On the formation in accounting and disclosure in the financial statements of an organization of information about innovations and modernization of production” (hereinafter Information), it can be used in relation to unfinished R&D in terms of determining the composition of costs that are subsequently included in the value of the resulting asset of R&D.According to clause 9 PBU 17/02 R&D expenses include all actual expenses associated with the implementation of such work. Here is more detailed list expenses, it included:
- the cost of inventories and services of third-party organizations and individuals used in R&D;
- costs of wages and other payments to employees directly involved in performing R&D under an employment contract;
- contributions for social needs (including insurance premiums to state extra-budgetary funds);
- the cost of special equipment and special fittings intended for use as test and research objects;
- depreciation of fixed assets and intangible assets used in R&D;
- costs for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property;
- general business expenses, if they are directly related to R&D;
- other expenses directly related to R&D, including testing costs.
To account for expenses associated with R&D, in Instructions for using the Chart of Accounts It was proposed to use account 08 “Investments in non-current assets”, subaccount 08-8 “Performance of research, development and technological work”.
Let's find out whether all R&D costs need to be accumulated in account 08, subaccount 08-8, in order to subsequently take into account the result of R&D as a non-current asset.
Moment of recognition of R&D expenses
Financiers noticed that in PBU 17/02 the moment of commencement of recognition of costs forming the value of a non-current asset of the result of R&D has not been determined ( clause 2 Information). Officials consider it advisable in this regard to take advantage of the provisions IAS 38, which specifically identifies the problem associated with the fact that it is sometimes difficult to assess whether an independently created intangible asset satisfies the recognition criteria. This may, for example, be due to the uncertainty of establishing when an identifiable asset will arise that will generate expected future economic benefits.To assess whether an independently created intangible asset meets the recognition criteria, due to paragraph 52IAS 38 the enterprise must divide the process of creating an asset into two stages: the research stage and the development stage (examples of research and development activities are given above). Moreover, if it is impossible to separate the research stage from the development stage within the framework of an internal project aimed at creating intangible assets, the enterprise should take into account the costs of this project as if they were incurred only at the research stage.
An intangible asset that is the result of research (or the implementation of a research stage as part of an internal project) is not subject to recognition. Research costs are recognized as expenses when incurred ( paragraph 54IAS 38).
An intangible asset resulting from development (or the development stage of an internal project) is recognized if and only if the entity can demonstrate ( paragraph 57IAS 38):
- the technical feasibility of completing the creation of the intangible asset so that it can be used or sold;
- intention to complete the creation of intangible assets and use or sell it;
- ability to use or sell intangible assets;
- how the intangible asset will create likely future economic benefits. Among other things, an entity may demonstrate the existence of a market for the product of the intangible asset or the intangible asset itself or, if the asset is intended to be used internally, the usefulness of such an asset;
- availability of sufficient technical, financial and other resources to complete the development, use or sale of intangible assets;
- the ability to reliably estimate the costs associated with intangible assets during its development.
Please note: if R&D expenses were initially recognized as current period expenses, they cannot be recognized as non-current assets in subsequent reporting periods ( clause 8 PBU 17/02, paragraph 71IAS 38). This does not apply to cases of making an error that must be corrected according to the rules. PBU 22/2010 “Correcting errors in accounting and reporting”.
R&D result as an inventory item
According to clause 5 PBU 17/02 information on R&D expenses should be reflected in accounting as investments in non-current assets. Moreover, the unit of accounting for R&D expenses is an inventory object (the totality of expenses for work performed, the results of which are independently used in the production of products (when performing work, providing services) or for the management needs of the organization). It turns out that the R&D result is taken into account in account 08, to which we recommend opening an additional subaccount, for example, subaccount 08-9 “R&D results” (that is, the costs accumulated in subaccount 08-8 are written off to the debit of subaccount 08-9).R&D expenses (as a result of work performed) in accordance with clause 7 PBU 17/02 recognized in accounting if available following conditions:
- the amount of expenses can be determined and confirmed;
- there is documentary evidence of the completion of work (acceptance certificate for completed work, etc.);
- the use of work results for production and (or) management needs will lead to the receipt of future economic benefits (income);
- the use of R&D results can be demonstrated.
R&D expenses that do not produce a positive result are recognized as other expenses of the reporting period ( Debit 91-2 Credit 08-8). We are talking about a reporting period in which it becomes known that the work carried out did not lead to a positive result, that is, it will not be possible to obtain economic benefits (income) ( clause 19 PBU 10/99 “Expenses of the organization”).
Example 1
The company decided to develop a sample of a new industrial product on its own. The work carried out did not give a positive result. The enterprise's expenses amounted to 367,256 rubles, including materials 98,500 rubles, wages of employees 157,000 rubles, contributions for social needs (insurance contributions) 48,356 rubles, depreciation of fixed assets used in the performance of work , 37,000 rubles, for general business expenses directly related to the performance of work, 26,400 rubles.
| Contents of operation | Debit | Credit | Amount, rub. |
| R&D expenses are reflected in the form of the cost of materials used | 08-8 | 10 | 98 500 |
| Accrued wage employees who participated in the development of a sample of a new industrial product | 08-8 | 70 | 157 000 |
| Insurance premiums are calculated from the salaries of the above employees | 08-8 | 69 | 48 356 |
| Depreciation was accrued on fixed assets used in R&D | 08-8 | 02 | 37 000 |
| General business expenses directly related to R&D are reflected | 08-8 | 26 | 26 400 |
| Expenses incurred during the development of a sample of a new industrial product are included in other expenses as those that did not give a positive result | 91-2 | 08-8 | 367 256 |
Write-off of the value of an asset as a result of R&D
Based clause 10 PBU 17/02 R&D expenses (the cost of the R&D result) are written off as expenses for ordinary activities from the 1st day of the month following the month in which the actual application of the results obtained in the production of products (when performing work, providing services) or for the management needs of the organization began. Please note: this contains one of the fundamental differences from the procedure for writing off the value of intangible assets, which begins on the 1st day of the month following the month of acceptance of intangible assets for accounting. In turn, intangible assets are taken into account not on the date of actual use of the specified asset, but on the date when it became clear that it is capable of generating economic benefits in the future. IN paragraph 97IAS 38 states: depreciation should begin from the moment the intangible becomes available for use, that is, when the location and condition of the asset allows it to be used in accordance with management's intentions.The write-off of a specific R&D result is carried out in one of two ways (the chosen write-off methods must be fixed in the organization’s accounting policies): the linear method or the method of writing off expenses in proportion to the volume of products (works, services). By the way, in the case of intangible assets, an organization can choose a third method: the reducing balance method.
When using the straight-line method, R&D expenses are written off evenly over the accepted period. When writing off expenses in proportion to the volume of products (work, services), the amount to be written off depends on the quantitative indicator of the volume of products (work, services) in the reporting period and the ratio of the total amount of expenses for specific research, development, and technological work and the total expected volume products (works, services) for the entire period of application of the results of a specific work. During the period of application of the results of a specific work, it is impossible to change the accepted method of writing off expenses.
The period for writing off R&D expenses is determined by the organization independently, but taking into account the expected period of use of the results obtained, during which it is possible to receive economic benefits (income). The established period cannot exceed 5 years and the life of the organization (for intangible assets such time restrictions PBU 14/2007 not installed).
Let's pay attention to the next point. According to clause 14 PBU 17/02 During the reporting year, R&D expenses are written off as expenses for ordinary activities carried out evenly in the amount of 1/12 of the annual amount, regardless of the method used to write off expenses. When writing off expenses in a linear manner, fulfilling this requirement does not present any difficulties. But with the method of writing off expenses in proportion to the volume of products (work, services), this is quite problematic, because the organization most likely does not know in advance what volume of products (work, services) will actually be received in the reporting year. In this regard, the Ministry of Finance clarifies: when using the method of writing off R&D expenses in proportion to the volume of products (work, services) during the reporting year, such write-off is carried out evenly in the amount of 1/12 of the annual amount in cases where the annual amount of expenses can be determined ( Letter dated May 26, 2011 No. 07-02-06/91 ).
Example 2
As a result of scientific research carried out by order of the enterprise by a third-party organization (institute), information was obtained about new properties of the raw materials extracted by the enterprise. Based on the certificate of completion of work, signed in August 2013, the cost of the work amounted to 364,000 rubles. The work was paid for in the same month.
Expenses for research are included in accounting as part of the costs of main production.
Based on the data received, from September to November 2013, the enterprise’s own department carried out work to develop a new product sample, costs (cost of raw materials used, special equipment, employee wages and social contributions, depreciation of fixed assets, general business expenses) amounted to 876,000 rubles.
Legal protection is not provided to a new product design.
Since January 2014, the company began production of new products. The R&D result is written off on a straight-line basis, taking into account the expected useful life of 5 years.
The following entries will be made in the accounting records of the enterprise:
| Contents of operation | Debit | Credit | Amount, rub. |
| In August 2013 | |||
| The cost of research work carried out by third-party organizations is reflected | 20 | 60 | 364 000 |
| Reflects payment for work performed by a third party | 60 | 51 | 364 000 |
| Between September and November 2013 | |||
| The costs associated with the development of a new product are reflected (the cost of raw materials used, special equipment, employee wages and social contributions, depreciation of fixed assets, general business expenses) | 08-8 | 10, 70, 69, 02, 26 | 876 000 |
| In November 2013 | |||
| Expenses incurred in connection with the development of a new product sample are reflected in non-current assets as a result of R&D | 08-9 | 08-8 | 876 000 |
| Since February 2014 | |||
| Write-off of R&D expenses reflected (monthly for 5 years) (RUB 876,000 / 5 years / 12 months) | 20 | 08-9 | 14 600 |
Termination of use of R&D results
We are talking about stopping the use of the results of specific R&D in the production of products (when performing work, providing services) or for the management needs of the organization, including in a situation where it becomes obvious that there will be no economic benefits in the future from the use of the results of this work. Then the amount of expenses for specific work, not included in expenses for ordinary activities, is written off as other expenses of the reporting period as of the date of the decision to stop using the results of R&D ( clause 15 PBU 17/02). It should be understood that in this paragraph, cessation of use of the results of specific R&D means cessation of recognition of a non-current asset. The mere cessation of use of an asset, not related to its disposal or the fact that it can no longer bring economic benefits in the future, is not a basis for writing off the remaining amount of R&D expenses (the cost of the asset continues to be written off based on the established useful life), which corresponds to requirements paragraph 117IAS 38.If the results of a specific R&D are not subject to legal protection by law or are not formalized in the prescribed manner, as well as in a situation where the R&D did not produce a positive result, R&D expenses are taken into account according to the rules PBU 17/02. Despite the fact that this provision does not apply to unfinished R&D, it can be used to determine the composition of costs that will form the value of the R&D result as a non-current asset. At the cost collection stage, it should be taken into account that, taking into account the requirements IAS 38(which the Ministry of Finance strongly recommends), research costs, unlike development costs, should be recognized as expenses at the time of occurrence, and not included in the cost of a non-current asset.
The cost of the R&D result reflected in non-current assets is written off as expenses for ordinary activities starting from the 1st day of the month following the month of the beginning of its actual use, using the straight-line method or the method of writing off expenses in proportion to the volume of products (works, services).
R&D expenses that do not produce a positive result are recognized as other expenses in the reporting period when it becomes clear that they will not bring economic benefits (income) in the future.
The abbreviation “R&D” stands for research and development. R&D is full cycle research. It begins with the formulation of a problem, includes scientific research, new design solutions and the production of a prototype or a small series of samples.
The decisive factor for maintaining a position in the market of high-tech products and successful competitiveness is the constant updating of products and, in parallel, the modernization of production. This is a qualitative transition from labor-intensive technologies to knowledge-intensive ones. Where investments are made not in manual labor, but in scientific research for practical purposes.
How it works in practice
- The task of R&D is to create new principles for manufacturing products, as well as to develop technologies for their production. Unlike basic research, R&D has a clearly defined goal and is financed not by the state budget, but directly by the interested party. An R&D order includes the conclusion of an agreement that stipulates the terms of reference and financial side project. In the course of such research, discoveries of previously unknown properties of materials and their compounds occur, which are immediately implemented in finished products and determine a new direction for the development of technical progress. Note that the customer in this case is the owner of the research results.
- Carrying out R&D consists of several stages and is associated with certain risks, since the most important role in successful work the creative component plays a role. There is a possibility of getting a negative result. In this case, the customer decides to stop funding or continue research. R&D is carried out according to an approximate scheme:
- study of existing samples, research, theoretical research;
- practical research, selection of materials and elements, experiments;
- development of structures, diagrams, operating principles;
- development of appearance, sketches, creation of a prototype;
- coordination of technical and visual characteristics with the customer;
- prototype testing;
- preparation of technical documentation.
- Inventory, or accounting of R&D, is carried out within the framework of current regulatory documents. In practice, it looks like this: PBU 17/02 (Accounting for expenses on research, development and technological work) regulates the accounting of all R&D expenses. This document is addressed to research customers, or organizations that carry out developments on their own, without the involvement of third parties. PBU 17/02 is applied if during the development process a result is obtained that is not subject to legal protection under the law of the Russian Federation. R&D expenses are reflected in accounting as capital investments in the organization’s non-current assets. R&D results are a unit of intangible assets and are accounted for separately for each topic in accordance with actual expenses.
From the above, it is clear that R&D is a risky but necessary investment item. They have become the key to successfully doing business abroad, while Russian industry is just beginning to adopt this experience. Business leaders who look beyond the present have the opportunity to rise to leadership positions in their industry.
Since the organization of R&D involves completely new developments that are of intangible value, the issue of copyright, intellectual property, etc. is resolved by the contract for carrying out developments within the framework of Federal Law on science dated August 23, 1996 No. 127-FZ.
Any questions? Contact us.
The term R&D (Research and Development) means “Research and development” or R&D. These works are aimed at obtaining new knowledge and its application in practical life.
For companies that know first-hand what R&D is in management and, accordingly, are R&D-oriented, this means being at the forefront of creating new types of products and (or) services and promoting them in the markets.
Research institutes and design bureaus, common in the Soviet period, carried out similar developments, mainly in the field of weapons. But not only, but for example, in fundamental areas of science and, practically, in all sectors of that economy. In modern times, many companies also use R&D as an important element of their development strategy and differentiation from competitors.
But this strategy has its own problem areas. First of all, this is the cost of such projects and their payback period. Modern business does not even allow you to spend a lot of time on development, mastering, implementation, and promotion. And what can we say about small and medium-sized businesses?
However, if a company considers R&D an important element of its development, then it should not skimp on such projects. Companies of this kind create their own research centers and attract leading specialists and scientists to them on a permanent basis and as temporary consultants. They create for them the conditions required for conducting research, experimental development, and industrial serial development.
Automotive companies work with automotive component manufacturers to create new car models, and this is a prime example of R&D.
Food companies, in collaboration with manufacturers of food components and raw materials, constantly offer their consumers new types of products, and this is also R&D.
Various gadgets are constantly developing (computers, smartphones, tablets, phones, etc.), and this is also a consequence of ongoing R&D. Similar examples can be given in any industry, in many areas of commercial and non-commercial activities of enterprises.
The most important element of the R&D (Research and Development) strategy is the speed of research and development; you need to be able to do it before your competitors. And here, a very significant element of the business of such companies becomes the protection of intellectual property so that developments are not used with impunity by competitors eager to be the first to make and offer consumers what more successful business rivals have invented and designed.
Despite the difficulties of organizing R&D, despite the costs associated with “designing the future,” many companies, including small ones, use R&D as a competitive tool. Not only new products are being designed, but also new types of services, which is also important in the competition for consumers.
In large corporations, not only individual divisions, but also entire enterprises and research institutes are created for R&D (Research and Development). Small companies can create R&D departments, or they can implement R&D functions together with marketing or production. That is, small companies may have an R&D function, but not have a specially dedicated division for this in organizational structure. Regardless of the form of implementation, the R&D function, if present in the company, allows the enterprise to develop through the creation of new types of products and (or) services.
About the organization of R&D
In R&D (Research and Development), as a rule, it is used design organization of work. Each new type of product or service is a separate project. Projects can overlap or even merge into so-called megaprojects. To manage such projects or megaprojects, it is convenient to use project management methods and project organization of work. Each project can appoint a project manager who develops a project plan, attracts performers to the project, and forms and protects the project budget.
Unlike processes, which are one of the most modern forms enterprise management, projects can also be considered as processes, but with a limited lifetime. A project must always be completed, whereas a process can exist in a company for almost an unlimited time.
The completion of projects is their most important feature.
This is what allows correct use project management mechanisms to achieve project completion, and with positive results. One should not think that the project in itself is already a success. No. Only a fully completed project, completed on time and within the planned budgets, can be considered a success.
R&D example
An example of R&D is the experience of Apple, in which R&D (Research and Development) was and still remains (?) the basis of its progressive development. Will this continue? What do its leaders think about this topic after the departure of Steve Jobs, undoubtedly one of the brightest world-class project managers?
This company has almost the same long history as Microsoft, but in this case we are talking not only about computers, but about a wider range of equipment and electronics that this company produces.
Considering that it appeared in America, and sales are all over the world, this company can be called transnational and international, because most of parts for equipment are produced not in America, but in other countries. In addition, some of the models are not only produced, but also assembled abroad, which means that this operating principle definitely allows us to consider this corporation international. In addition, a large number of employees who work in this company (more than 65 thousand people) are multinational, so the question of what to call Apple in this case has been resolved.
Until 2007, there was a second word in the company’s name, but a decision was made to remove it, since the company produced not only computers, but also other equipment. By the way, the range of products produced is quite wide, because if previously it created only computers, now there are players, phones, laptops and netbooks, as well as tablets.
In addition, it is planned to create a whole series of devices that will also occupy their niche in the market. Well, it seems that the company has become very successful because its phones are the most recognizable, and its all-in-one computers also have good specifications.
At the same time, there are many scandals associated with the company, but everything that Apple now has was created or borrowed during the lifetime of its founder Steve Jobs. Currently, the company's development has slowed down, despite the fact that the new management is trying to take the company to a new level.
Its income has not fallen; it amounts to more than $25 billion a year. But at the same time, the company has done virtually nothing over the past two years, while previously it brought new devices to people every year.
Now all that remains is to wait for the moment when the next head of the company makes a decision on how to create new devices and whether people need them. The company's shares have not risen to the level of two years ago, although all the products that it announced are actively purchased. At the same time, it does not make any revolutions in the world of technology, continuing its smooth development.
Development work (R&D) are project activities, as a result of which a new scientific and technical product appears in the form of a set of text and drawing documents characterizing a new object. This is the main, but not the only goal of such work, which will be discussed in more detail later.
Essentially, R&D represents a special type of investment activity in which the main costs are made, as a rule, within an enterprise (firm), where there are specialized divisions - design and research centers, bureaus, laboratories, etc. Moreover, the scale of these investments for leading firms can reach several percent of annual sales.
It is clear that rational use such considerable means for achieving the required results has for the managers of the company and its specialized divisions special meaning. Typically, such departments have a set annual budget and, within its framework, must ensure continuous updating of manufactured products in accordance with changing market requirements, while striving not only to maintain the position they have gained in the competitive struggle, but also to strengthen it.
Based on this, the strategic goal of each R&D ultimately consists in creating a new, more advanced production facility. Achieving this goal is ensured proper organization, clear implementation and timely implementation of the results of the development work. In turn, each of these concepts is saturated with specific content from a sequence of certain principles (of which, perhaps, only the content of the term “implementation” does not require disclosure, which boils down to the fact that the created object must be used in accordance with its purpose).
Goals of development work.
If you don’t know where to sail, no wind will be favorable. (Old saying).
It has already been said that R&D is one of the types of investment activities. It is clear that the goal is to obtain sufficient profit from the invested funds. But this is a general, strategic goal, and it needs to be specified. First of all, we can point out that goals can be realized here both for the near future and for a fairly distant future.
The immediate goals of R&D may be related to one single need: to develop a new production facility. It is needed in order to better satisfy the desires of the consumer and thereby increase the competitiveness of your enterprise. In this case, the production of a new object can be either single (piece) or mass.
There can be quite a lot of incentives that determine the feasibility of conducting OCD. In some cases, this is a direct order from the consumer or a person representing his interests. Such orders usually come from certain government agencies, such as defense, law enforcement and others. However, such orders constitute a relatively small proportion of the volume of R&D carried out overall in the world or in a particular country, although for a particular company they may be prevalent.
The majority of R&D volumes consist of work that firms organize on their own initiative. At the same time, it appears for very specific reasons. The main one is the continuous progress of science and technology, which allows its achievements to unlimitedly improve production facilities according to their consumer properties, making these objects more and more attractive to consumers and thereby strengthening their market position in competition. Here we cannot exclude such a factor as changing fashion, to which products such as cars and household appliances are especially sensitive.
The next reason may be due to the fact that the production or operation of a previously developed object reveals certain shortcomings in its design that could not be discovered at the time. These may be insufficient reliability, excessive consumption of resources, for example, energy, insufficient ease of operation or maintenance, insufficient compliance with changes in the direction of tightening legal requirements safety or ecology. It may be discovered that a product does not perform well in some application for which there is a significant need for it, but at the same time there are specific requirements that were not fully taken into account during its development.
A serious reason for OCD may be the need to reduce production costs to maintain or expand its market niche or increase production profitability. This result is achieved by a set of measures, including organizational and managerial ones. However, the center of gravity in this totality lies in the field of technology, in which it is not always possible to get by only by replacing one process with another or intensifying the regimes. Often radical solutions are required, in which both the design of the product and its production technology are simultaneously changed. For example, when moving from stamped-welded structures to cast ones (or vice versa), the configuration, dimensions and masses of parts and assembly units change significantly. Another example is related to the desire to reduce the labor intensity of assembly processes, for which connections using threaded fasteners are being replaced with connections such as snaps. In electrical circuits, connections using screw terminals are replaced by quick connectors, etc.
This also includes the desire to use cheaper materials in production (both at the primary price and at the cost of the quantity consumed - it should be noted here that the transition to something more expensive at the primary price, but more quality material allows you to spend it in much smaller quantities and ultimately save money. Or it may be that the transition to a more expensive, but better quality material will so improve the consumer qualities of the product that the consumer will agree to pay more for it without objection and the profitability of production will not only not decrease, but may even increase) and components. Often this requires not only changing the corresponding entry in the drawing of the part or assembly unit and in the technological production instructions, but also changing the design of the part or assembly unit itself. This is most clearly manifested when replacing metals with plastics or steel structures with aluminum. It is clear that here, along with technology, both the configuration and dimensions of both the parts and assembly units being changed, and those with which they are mated (as well as the tolerances for these dimensions) change.
It also happens that technological goals are not associated with the task of reducing costs, but come down to increasing production productivity to increase its volume. This happens when the product is in stable demand in the market, exceeding the achieved production volumes. Here, of course, there is the possibility of extensive development with appropriate capital investments to expand production capacity (construction of additional premises and equipping them with equipment). However, it may be more reasonable to intensify production at existing facilities by increasing productivity. And this is essentially the same task, which also contains measures of a design and technological nature. Only here the main criterion for the effectiveness of the solution will be a reduction in labor intensity and capital intensity of production.
Here it is worth considering some possible features of design and development work if it is intended to design a product similar to the one being manufactured. It may be intended to be substantially different from the one produced in most respects. However, such settings are also possible in which the differences in the new product will be relatively shallow. This arrangement is usually called modernization and it provides some advantages compared to radical redesign of the product. First of all, the transition to the production of a new (modernized) product is carried out, as a rule, during production without stopping it and without radical changes in technology, including equipment and tooling. At the same time, some components of the product simply do not change at all. The service of the modernized product requires minimal changes, and it is easier and more readily accepted by the consumer.
This practice of constant and frequent modernization also has advantages such as less need for one-time capital investments, which essentially extends the investment process over time. It is no coincidence that in many industries and individual large firms, constant modernization has become the main form of R&D. Examples of such practice can be shown in military aircraft construction, where, based on the first basic model, it is customary to create a number of modifications for specific applications. You can give examples from the practice of the domestic automotive industry. Thus, JSC Moskvich (formerly AZLK) over the course of a number of years successively moved from the M-402 model to the M-407 model, then from the M-408 model to the M-412, 2138 and 2140 models. VAZ did the same. Now AMO ZIL is developing and putting into production a number of modifications based on the basic model of the 5301 (“Bull”) truck special purpose, right up to the bus. GAZ has a similar strategy based on the Gazelle car.
R&D goals for the longer term are not associated with putting the created object into production. In this case, the object is intended to replenish the scientific and technical reserve of the company. It is subjected to research and testing, the results of which can be usefully applied in subsequent developments. The capabilities of new materials, components or design and technological solutions are tested. Previously unknown patterns are being sought, and the limits of permissible operating modes are being expanded.
In aircraft manufacturing, this type of R&D is used very widely. Experimental aircraft are being created, intended not for subsequent replication, but to obtain information about the possibility and feasibility of using new circuit-parametric solutions, about the characteristics of the vehicle’s behavior in previously inaccessible flight modes, etc. Suffice it to recall the first Soviet aircraft with a liquid-jet engine, the BI-1, or the American experimental aircraft, the X-15. Without the design, manufacture and testing of such objects, aircraft manufacturing simply cannot develop.
The automotive industry also practices the design and manufacture of experimental vehicles. As a rule, they are not only demonstrated at exhibitions and salons, but also undergo testing. Such cars are usually called “concept cars”. True, innovations in them are most often associated with artistic and design solutions, with what is commonly called design.
Other branches of mechanical engineering are not alien to such R&D approaches. Often when creating experimental machines, it is not entirely clear whether the machine will produce the expected effects or even work at all. Nevertheless, such ROCs, called search ones, are quite common, for example, in tractor and agricultural engineering. One of the possible useful results of exploratory R&D is the emergence of new production technologies in machine-consuming industries.
R&D is practiced in the manufacture and testing of experimental samples and for defense purposes. The possibilities of creating new types of weapons and equipment are being explored, the feasibility of their use is being studied and, if available, methods of use are being developed.
Naturally, different OCD goals lead to differences in both organization and execution. These differences will be shown below when other issues are discussed.
The goal of R&D, formulated in this way, determines its final result - the emergence of a new object of production or a means of obtaining new information. Such goals associated with obtaining the final result are usually called general. However, they cannot be achieved by any one-time action. On the way to this, intermediate goals must be set, the achievement of which are necessary steps on the path to the general goal. It is convenient to show the approximate composition of such intermediate goals using the example of near-term development work - the development of a new production facility.
In order for a new object to be considered developed and ready for production, it is necessary to obtain a complete set of drawings and text documentation, which must comprehensively and unambiguously characterize this object and its manufacturing technology. At the same time, the likelihood of errors in this documentation should be minimized (of course, one can strive to completely eliminate errors, but, unfortunately, some of them are possible that are revealed only in subsequent production or operation). Receiving such a kit serves as confirmation that the general goal has been achieved. It should be especially noted that its achievement does not yet mean readiness for production itself. For this, other measures must be taken, in particular, the necessary equipment and stock of tools must be prepared, the first batches of materials and components must be purchased and contracts have been drawn up with their suppliers for further supplies, etc. However, these activities can be considered beyond the scope of OCD, although their implementation may coincide in time with its final stages.
Now let's look at what the contents of this kit are. Firstly, it contains drawings of all, without exception, parts and assembly units that make up the product. All corrections were made to them, the need for which was established during testing and final development of the technology. Secondly, this technology itself has been tested for all stages of production without exception for each part and assembly unit, including methods of assembly, adjustment, testing and control.
In fact, we have already formulated goals, the achievement of which is necessary to achieve the general goal and which can be considered goals of a lower level in comparison with it. The procedure for formulating such goals can essentially be considered a decomposition of a higher-level goal and it is carried out repeatedly from top to bottom from the general one down to the most elementary ones. In this case, naturally, each goal of a higher level may require two or more goals to achieve it. lower level. Graphic image Such a multi-level set of goals is usually called a goal tree and it allows you to visually represent the content of the project as a whole (in our case, the entire R&D project) and the relationship between its components - goals of different levels. The general view of the goal tree is shown in the figure.
Goal tree structure
It is clear that a complete concrete view of the tree of OCD goals for creating is even sufficient simple product too cumbersome to present in a book. Therefore, we will illustrate some part in the form of examples of goals of a decreasing level from the goal of producing a complete set of product drawings. From the above it is clear that this should have been preceded by the goal of making adjustments, including based on the results of testing the product. But this means that these tests have been carried out. And for this it was necessary to produce at least one sample of the product in pilot production.
This would be impossible without a complete set of drawings of all parts and assembly units (let’s note that some drawings appear as a result of the production of individual parts “on site” according to diagrams or sketches. This, for example, is done for spatially curved metal pipelines). To design some parts and assembly units, calculations such as kinematic, strength, thermal, etc. are required. Calculations require specific initial data, which are contained in regulatory documentation such as technical specifications (we will talk about it in more detail below), in reference literature or reports on research, which requires certain calculation and analytical work. Thus, we have actually reached the very origins of OCD.
Forming a set of goals, particularly in the form of a top-down tree, is essentially the beginning of OCD planning. Such planning is usually called target planning and it is convenient because there is less chance of missing out on any development component. This, however, does not exclude the possibility of forming a tree of goals “from the bottom up,” starting from the lowest level goals. Such planning, which is called normative, can be used for R&D to develop an object similar to one that has already been developed or one whose development has already been planned.
Having a set of goals, i.e. expected intermediate and final results, allows you to determine the actions necessary to obtain these results. This, in turn, makes it possible to determine the timing of the planned development work and a number of other circumstances, which will be discussed below.
Stages of development work.
Development work and documentation produced include the following stages:
- 1) Technical specifications.
- 2) Draft design.
- 3) Technical design.
- 4) Working draft.
- 5) Full set design documentation.
- 6) Reporting on testing of product samples.
- 7) Information about the patent purity of the product.
Technical task. Development of technical specifications is usually the first stage of development work. In some cases, the release of this document precedes the official start of the development work, especially when it is carried out on a contractual basis.
If, based on the results of the development work, the production of a new product begins, the technical specification becomes the basis for the development of the “Technical Conditions” document (see below).
Preliminary design. A preliminary design is basically a drawing preliminary study of the design of a product. It usually includes general form products and necessary diagrams.
During the preliminary design, the necessary calculations are performed, which are summarized in a calculation and explanatory note. The composition of the components used is preliminarily determined.
If necessary, based on the results of the preliminary design, a dummy model of the product is made to coordinate the dimensions and connecting dimensions.
Usually the draft design is subject to public discussion - defense. Based on the results of this procedure, a decision is made to move to the next stages of OCD.
Technical project. It differs from the sketch one in a more detailed elaboration of the product design. Often these stages are even combined into one - preliminary technical design.
Working draft. Contains a complete set of drawings and text documents necessary for the manufacture of a product in pilot production.
A complete set of design documentation. Consists of a working draft with the additional inclusion of a number of documents necessary for preparation of production. Examples of these documents are drawings of technological equipment, instructions for assembly and adjustment, drawings of containers and instructions for preservation and packaging, forms of accompanying documents.
The required document of the kit is the technical specifications. They contain a list of product characteristics guaranteed by the manufacturer and a description of the methods by which these characteristics are confirmed. According to the spirit of the law, the manufacturer bears full responsibility for ensuring the guaranteed characteristics of the product (unless, of course, the user violates certain rules that the manufacturer is obliged to communicate).
The use of the product in conditions that comply with the manufacturer’s instructions does not require any approval from him. However, it is possible, by agreement between the consumer and the manufacturer, to draw up private technical conditions in which the requirements for the product or the rules for its use can be either tightened or relaxed (with a corresponding price adjustment).
Reporting on testing of product samples. Typically refers to internal, confidential documents of an organization. Consists of acts, protocols and reports (depending on the volume and complexity of the tests). The typical content of each document is a brief or detailed description of the test object, an indication of the purpose of the tests, a description of the methods and conditions of testing, a statement of test results and conclusions in accordance with the purpose of the tests. Often such documents end with recommendations for eliminating deficiencies identified as a result of testing.
The format of reporting documents may be regulated by internal rules.
A special type is reporting on the results of certification tests. The list of products subject to such tests is established by law. To carry out such tests, only specially authorized organizations that have the so-called are involved. accreditation. As a result of successfully passing such tests, the product receives a certificate of conformity confirming that, according to its characteristics, which are regulated by law (this includes everything related to the safety and health of people, the impact on the environment, etc.), complies with the requirements of regulatory documents.
Information about the patent purity of the product. As a rule, they are issued for internal use in the form of a report on the results of a patent research. In this case, answers to two questions are required: whether the developed product, by its characteristics, falls under the formula of any patent with a continuing validity period, and whether the developed product contains characteristics that could become the formula of a new patent.
Insufficient attention to these issues can be costly for the developer. Being covered by a valid patent, especially one held by a competitor, can result in significant losses in a lawsuit. Neglecting the protection of one’s own solutions, which came at a high price for R&D, will allow anyone to reproduce the same solutions in their own production at much lower costs.
Development of technical specifications.
How are we going to get our hair cut? - We'll have a good haircut. We’ll leave what’s necessary, and take off what’s unnecessary (From a conversation at the hairdresser).
Having determined the general and intermediate goals of the OCD, we have also determined the actions that need to be performed to achieve these goals. And then we have to determine what these results and actions should be. In other words, after answering the question “What?” The questions immediately arise: “Which ones?” And How?".
The question “Which?”, or more precisely, “Which?”, refers to the most important result of R&D - to the object or product that we want to design. It must be quite specific, having very specific characteristics and features. In domestic R&D practice, it is customary to establish these characteristics and features in a document called technical specifications (TOR). Similar documents exist in foreign practice.
Technical task is a text document that establishes requirements for the design and characteristics of the product to be developed.
Development of technical specifications is usually the first stage of development work. In some cases, the release of this document precedes the official start of the development work, especially when it is carried out on a contractual basis.
The procedure for drawing up, agreeing and approving technical specifications does not have a unified regulation and basically corresponds to the general rules adopted by the parties participating in the R&D. The terms of reference are usually considered valid until the R&D is officially recognized as completed. During its validity period, changes and additions may be made to it by agreement between the interested parties.
If, based on the results of the development work, the production of a new product begins, the technical specification becomes the basis for the development of the “Technical Conditions” document.
Who draws up this document and how and makes final decisions on its content in the form of approval? Where does the data needed to compile it come from? In what format is this document produced? There is no universal uniformity here, although in some areas certain rules have been established (for example, for R&D carried out in the interests of the Ministry of Defense of the Russian Federation, where even this document itself is called “Tactical and Technical Specifications”). However, general principles for the preparation and execution of this most important document in domestic R&D practice exist and should be considered in detail.
As a rule, the draft technical specifications are developed by specialists from the development organization, i.e. the organization that will conduct the planned R&D. In order for this project to acquire the force of a directive, i.e. a binding document, it is approved by at least the head of this organization. The statement can be practiced for more high level- management of the company or higher department. If there is a specific customer in the intended R&D project, joint approval can be practiced on both his side and the developer’s side. And the tactical and technical assignments of the Ministry of Defense are approved only by its representative represented by the interested unit, and are only agreed upon by the future developer (although the draft of this document is being prepared by him).
A very important question is on whose initiative the draft technical specifications are being developed. At one time, GOST 15.001-73 “Development and production of products” came into force in the USSR (it also had later editions). According to this standard, the only basis for developing a draft technical specification could be the availability technical requirements customer. Despite the apparent logic of this rule - to develop only what someone really needs - it was either simply avoided (in my practice there were precedents when we ourselves prepared such requirements on behalf of the USSR Ministry of Agriculture and received the required signatures), or was unnecessary obstacle. Indeed, how was it possible to obtain technical requirements for any initiative development for which it was not always initially clear who could be considered the customer? Therefore, common sense suggests a number of reasonable grounds for preparing this project.
Firstly, the customer’s initiative is not excluded. This is especially true for OCD of a defensive or similar nature. But this is typical for large or complex products. Often the developer of such large or complex products acts as a customer for smaller and simpler ones, which he intends to use as components to replace those that are available on the market, but he is not satisfied with them (sometimes such relationships also arise for materials with special properties). Thus, the developer of a new car or tractor model can issue technical requirements for the development of new engines, electrical or hydraulic equipment, wheels, tires, etc., if he has reason to consider such developments necessary.
The design organization, having received the customer's technical requirements, is obliged to carefully study them, first of all, in order to gain confidence in the correct understanding of its needs. However, the very content of these requirements is not subject to any criticism. The main focus is on the extent to which these requirements can be implemented within the developer's capabilities. Then the possibility of increasing the level of requirements without significantly increasing the cost of both the development itself and the subsequent production of the ordered object is explored. After this, the developer draws up a draft technical specification and coordinates it with the customer.
As follows from the essence of the procedure for preparing a draft technical specification, the characteristics of the object contained in it cannot be worse than those proposed in the customer’s technical requirements. However, situations cannot be excluded when the customer’s wishes either cannot be realized at all using the existing level of technology, or the cost of development or production may be too high. This conflict forces us to begin working together with the customer to clarify his requirements. Here it is generally accepted that the contractor is obliged to understand the concerns and difficulties of the customer better than he himself. In any case, the draft technical specifications are the result of a compromise between the requirements of the parties, however, to achieve it, the developer must take a more flexible position, guided by two well-known rules:
The client (customer, buyer, consumer) is always right.
If the client is wrong, see rule 1.
Secondly, the technical specification may be the result of the initiative of the design organization itself. The sources of this initiative are quite diverse. New achievements in science and technology appear, including inventions that make it possible to develop and produce more advanced products. Operating experience of manufactured products indicates the need to eliminate certain shortcomings that were not noticed during development. Information has emerged that a competing company is preparing to produce new products that may be more attractive to the market. Finally, let us recall that among the motives for the formation of OCD goals may be aspirations for more efficient production(cost reduction, volume increase).
It is clear that although in this case there seems to be no formal customer, the developers of the technical specifications must fully understand for whom and why the development work will be carried out. The initial information for such ideas is the results of marketing research, which any self-respecting company is obliged to conduct. Often the costs of such research are comparable to the costs of R&D themselves, but practice shows that this approach is the only correct one.
Now let’s look at what sources of information are used to develop the draft technical specifications. There are no priorities here, and all possible sources should be used to the maximum.
Firstly, these are the already mentioned technical requirements of the customer, if any. Secondly, these are the results of research work of the company itself (if it has the appropriate structures) and specialized organizations, including laboratories of higher educational institutions. Thirdly, this is a patent fund containing descriptions of inventions, including inventions made by employees of the company. Fourthly, these are the results of tests and studies of special experimental products, as well as manufactured products (both at the stages of pre-production and in operation). Fifthly, these are the mentioned results of marketing research, which is worth stopping at for a more detailed consideration.
Unlike the first four groups of sources, in which information is usually presented in the language of specific technical terms that is understandable to developers and manufacturers, the results of marketing research may contain information in terms of the user (buyer). It is often said that these are requirements at the household level. This should not be taken arrogantly, since the average user does not have to have the same preparation to understand technical terminology, as a specialist. Therefore, you should be able to translate the user’s desires into specific technical characteristics of the future product. Mechanisms for such translation have been developed and described in Russian and foreign literature. The most effective method is called “Quality Function Deployment” (structuring the quality function). Its main features are that the initial information contains the user’s requirements precisely at this everyday level, and also that during the procedure of translating these requirements into the language of technical terminology, one’s position is compared with the position of the closest competitors in the market of manufactured products (the one that one wants catch up or even overtake, and the one who is catching up with us). In addition, the process of obtaining information about user requirements can take the form of surveys organized with sufficient representativeness. Finally, this method allows you to organically move from technical characteristics of the future R&D facility to the technical requirements for materials and components on the one hand and for production technology on the other.
More detailed information the essence and features of this method are available in many foreign publications. In domestic practice, Yu. P. Adler did a lot to promote it in the journal “Course on Quality” he published.
The preparation of technical specifications does not have general rules and is rather determined by the rules or traditions of the department or company. The document can be in plain text format. Design may be accepted according to the rules established for text documents as part of design documentation according to the standards of the “Unified System of Design Documentation (ESKD)”, adopted in domestic practice. In this case, in any case, the document must contain the signatures of officials and specialists responsible for its preparation, coordination and approval.
The content of TK also cannot be subject to uniform rules, but certain General requirements exist in this part. Usually at the beginning of the document the name, designation and purpose of the product, as well as the area and features of its intended application are indicated. Next comes a section that contains technical requirements, including the composition of the product (all its components are listed and, if necessary, the purpose of each is indicated) and requirements for the design of both the product as a whole and for each of its components separately. Let us look at the contents of this section (“Technical Requirements”) for a more detailed consideration.
First of all, specific, including quantitative, requirements for the action and characteristics of the product as a whole and its components are set out. At the same time, the completeness of the presentation should be sufficient for a complete understanding of the features and properties of the future product. Dimensional, mass, energy and other restrictions are indicated. If necessary, interaction with other products is specified.
The expected operating conditions for the product are described in detail below. The permissible level of vibration-impact loads on the product is indicated, as a rule, in units of “g” (for vibrations, indicating the frequency band), if necessary, along different axes of the product. The temperature range from the lowest negative to the highest positive temperatures is indicated both for the operation of the product and for its storage when not in use. The maximum permissible humidity and dust content of the air surrounding the product are specified. If necessary, conditions such as radiation effects (including direct solar radiation), the presence of chemically active substances in the ambient air, extreme values of atmospheric pressure, possible biological effects (fungal microorganisms, insects, rodents), etc. are specified. For external power supply, the characteristics of the sources are indicated, for example, the stability of voltages and frequencies of the power supply.
Test methods are specified for each of these impacts. In addition, compliance criteria are established for them, on the basis of which it will be possible to subsequently decide whether the product is sufficiently resistant to these influences. As a rule, such criteria are taken to include the product’s preservation of the functions and characteristics specified in the previous paragraphs of the “Technical Requirements” section.
A mandatory part of this section is the requirements for product reliability. For different products, they can be formulated in different terms depending on the type of product, its purpose, customer requirements, etc. Here terms such as resource up to overhaul or rejection, probability of failure-free operation for a given time, etc. In this case, operating modes may be indicated under which these requirements must be met, for example, the relative duration of switching on, the permissible duration of extreme loading conditions or operation at extreme values of operating conditions. Test methods to verify compliance with these requirements may be specified.
A special part is the safety requirements for people and the environment. As a rule, in this area there are national and international standards that require unconditional compliance and violation of which may be associated with liability under the law, from financial to criminal. Therefore, when drawing up, agreeing and approving the technical specifications, complete compliance of the product with all such standards must be ensured by recording the relevant requirements. If necessary, methods for checking compliance are also specified.
In recent years, ergonomic requirements have become an integral part of many technical specifications. They arise where the use of the product must take into account human factors when using the product, operating it or servicing it. Part of these requirements are the safety requirements for people mentioned above, but the goal of the developer and manufacturer should also be to give the product such properties and characteristics that it will not only be safe for health and life itself, but also convenient to use. This approach must eliminate the situation in which the product does not provide the expected results in operation precisely because it is inconvenient to operate or maintain. For products where the buyer and user most often coincide (the most clear example - a car), and not only for them, these requirements fall into the category of key ones. Some ergonomic requirements are included in safety standards, for example, requirements for visibility from the cabs of cars and tractors and requirements for the operation of external lighting devices.
Often ergonomic requirements are combined with aesthetic ones related to appearance product and (if the product has internal spaces - cabins, cabins, salons, etc.) to its interior (interiors). At the same time, aesthetic requirements are often written down in a very general form, but the presence of such requirements in the technical specifications at least instills confidence that specialists in artistic design - designers - will take part in the development of the product.
The “Technical Requirements” section ends with paragraphs containing specific requirements, some of which are nevertheless present in each technical specification. These are the requirements for packaging and preservation for products for which an indefinite period of time may pass from the moment of release to the moment of use. The meaning of the requirements for transportation and storage is clear. And, probably, there is no need to explain that the implementation of these requirements is linked to the design of the product.
In domestic practice, it is customary to specify standardization and unification requirements for some products. They stipulate the extent to which the product uses both standard components and parts already used in previously developed products in production. In my opinion, the presence of such requirements, especially in terms of unification, is justified when developing modifications. When developing a new product, these requirements should not be introduced. The designers themselves will decide what they can use for it. the best way, without looking back at the given percentages.
In some cases, specific requirements are introduced, such as requirements for the composition of a spare parts kit (spare parts, tools and accessories), requirements for the development of a special technological equipment such as stands for assembling, adjusting and testing parts of the product and the product as a whole, requirements for the development of training aids for training, etc. It is clear that the presence of such requirements is determined by the very nature of the future product and the features of its application. Moreover, such requirements can be either part of the technical requirements for the product or displayed in separate sections.
In essence, such sections are no longer requirements for the product, but define requirements for the nature of the conduct of the development work itself. These include the composition of the R&D stages and the scheduled completion dates. Economic (price) restrictions are established on the production of the product. For developments of a defense nature, measures to maintain state secrets are specified. This list can be continued, but it is more important to understand that everything here is determined by the specifics of the product, including its purpose, the characteristics of the design organization and many other factors.
Having mentioned the deadlines for completing the stages of development work, we essentially moved from answering the question “Which?”, relating to the product, to answering the question “How?”, relating to the rules and limitations of conducting the development work itself. Indeed, by outlining the deadlines for the development, the head of the design organization or another person making a decision about it sets a time limit for obtaining the required result and thereby constitutes the main part of the R&D implementation plan. After all, it is clear that its results are not necessary at all, but at a very specific time, because the goals for which it begins must also be achieved without delay. So the schedule for implementing R&D should be considered one of the main rules.
The following rule applies to the composition of OCD. It must provide for all its main components: release of a set of design documentation (CD), production of a sample (samples) of the product in pilot production, testing of components and the sample (s) as a whole, and adjustment of the design documentation based on the results of manufacturing and testing. However, one should keep in mind the goals of the R&D, which may make certain amendments to this list. Thus, when designing a unique piece product such as a heavy press or rolling mill, it is hardly worth planning the production of a preliminary sample. And if a product is being developed as an experimental product, it is unlikely that the design documentation will be adjusted based on the results of its testing or research, unless it turns out that the product simply does not work and needs to be remade.
Now let's look at some rules for performing the components (stages) of OCD. As for the release of design documents, there are rules for completeness and design, which are mainly based on the already mentioned ESKD. At the same time, enterprises may have their own rules and regulations in the form of standards. They can relate to many features, ranging from dimensional designations and tolerances and technological instructions to restrictions on the use of materials, standardized or normalized products. The rules for the production of drawings and text documents using paper or computer design technologies are purely proprietary.
Based on the content of the CD itself, it is difficult to indicate any general rules. Nevertheless, it is worth paying attention to an important trend in modern production, which manifests itself in the fact that the high quality of the future product is laid down already during its design. And here we are not talking about the fact that the design must be sufficiently qualified and error-free - this is implied by itself (and is guaranteed in many ways, for example, by carefully fine-tuning the design of the product and testing the technology before starting its production). This means that the design of the product is such that it ensures minimal damage from possible errors in production or use. This approach provides the product with a feature that in Russian translation can be called “foolproof” (in English “foolproof”). Examples of this approach could be Constructive decisions, excluding incorrect assembly or failure of the product if the polarity of the DC power supply is not observed (but they, of course, will not save if the product is assembled with a sledgehammer or if it is connected to a high-voltage network instead of a battery).
In relation to the production of samples in pilot production, it is also difficult to specify general rules. Each production is unique in its own way, even though pilot production is much more universal than the main (serial) production. However, organizers and managers of R&D need to understand that pilot production has a number of features that require understanding and attention.
First of all, you need to remember the specifics of the technological capabilities of pilot production. It allows greater weight for low-productivity operations that require higher qualifications, performed manually or using universal equipment. At the same time, a technology that requires expensive, labor-intensive tooling such as models for large or complex castings, heavy dies or complex molds is unlikely to be applicable for pilot production (unless this tooling is designed and manufactured with great confidence immediately for the main production). However, in the design of objects such as tractors and cars, casting is used exclusively for the production of certain parts such as housings.
Therefore, the manufacturability of the designed product should not be assessed based on the results of sample manufacturing. But it is necessary to monitor whether the pilot production technology will distort the results of future tests of samples, in any direction - both for the better and for the worse. Thus, in mechanical engineering, as a rule, the reliability of samples is somewhat higher than that of mass-produced products (except for primary failures, due to which design changes are made during development). But in electronic instrument making, it’s more likely the opposite - the reliability of samples assembled with hand soldering is lower than serial products with machine soldering.
Finally, speaking about testing samples, we immediately note the obvious variety of goals, methods and means. It is clear that aircraft testing has little in common with sample testing household electrical appliance. At the same time, each and every test has one common feature- they should be as comprehensive as possible. This means that as a result of the tests carried out, all answers to all questions must be obtained. The general and mandatory rule is that each test begins with the development of a program-method, is carried out in strict accordance with it and ends with a reporting document with conclusions containing unambiguous answers to all questions posed and recommendations for further work, including on adjusting the design documentation for products intended for production.
The second general rule is that tests must have a clear purpose. It is she who determines the content of the program-method. For product samples intended for production, first of all, the compliance of the sample with the requirements recorded in the technical specifications must be checked. In this case, design flaws that cause non-compliance with these requirements must be identified.
In a number of cases, the goal arises of obtaining experimental data for entering into working, technological or operational documentation information that cannot be obtained by preliminary calculation with sufficient reliability. These, for example, may include the diameters of throttle holes in hydraulic or pneumatic systems, the stiffness of some springs, resistance and capacitance in electrical circuits, and the position of the adjusting elements of some mechanisms. To obtain this data, special tests are organized (note that they are mainly carried out on component parts of products, although situations in which entire products have to be tested cannot be excluded). Subsequently, on the basis of such tests, control and acceptance tests can be introduced into the product production technology in order to correct settings a product or its component, both through adjustments and through replaceable elements (jet jets, thermal compensation packages, springs, resistors, capacitors, etc.).
The third general rule is that tests must produce reliable results. This is also ensured by the program-methodology through the testing conditions, the means used for collecting and processing the information obtained during testing, as well as the stipulated scope of testing.
Planning, or rather, the entire organization of R&D may be accompanied by some particular restrictions. They may relate to the content of the technical specifications and the order of implementation of the stages of development work. Only a few examples can be shown here. Thus, when developing modifications of a manufactured product, they strive to minimize the number of changes to the base model. When developing a new product, they strive not only to use parts and assemblies of the previous model, but also, if possible, to ensure so-called technological continuity, in which the same technological processes and equipment. This especially applies to its expensive types.
Of course, everything said above does not exhaust all the features of drawing up technical specifications and organizing design and development work. It is only important to understand that all information about how the product should turn out and according to what rules and taking into account what restrictions the R&D should be carried out must be known before it begins. Only then can one expect to receive the planned result.
GK under a contract for research work the contractor undertakes to conduct scientific research stipulated by the customer’s technical specifications, and the customer undertakes to accept and pay for them; under an agreement to perform R&D or technological work, the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology, and the customer undertakes to accept the work and pay for it.
In this case, a specific contract with a contractor may cover both the entire cycle of research, development and production of samples, as well as its individual stages (elements) (clause 2 of Article 769 of the Civil Code).
By its legal nature such an agreement is always consensual, bilateral and compensated.
More about research and development work
Scientific research work (R&D) represent work to resolve certain theoretical problems, conduct research in certain areas of science and technology, theoretical development of the possibility of creating a new type of machines, instruments, equipment, etc. Scientific research is divided into
- fundamental, which are aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of man, society, and the natural environment;
- applied - are studies aimed primarily at applying new knowledge to achieve practical goals and solve specific problems.
In this cycle of scientific work, scientific research activities are opposed to scientific and technical activities carried out through experimental design and technological work.
Experimental design work (R&D)- this is work on modeling and creating a prototype product that meets the customer’s requirements, work on testing such a sample and preparing design documentation for such a sample. Technological work represents work to create a new technology, including technology developed on the basis of scientific research or associated with the creation and use of a prototype product.
R&D is characterized by the stages of its implementation. The literature identifies the following main stages of research work:
- preparatory;
- theoretical development;
- design and production of layouts;
- experimental part;
- analysis and synthesis of results;
- scientific and technical report.
Development and technological work have similar stages. Breaking down the work into stages allows the customer to exercise full control over the progress of the work.
In this case, it is possible to carry out only one type of work (for example, research) without carrying out other types of work, since certain areas scientific activity may eliminate the need for development or technological work. Research work is carried out with the aim of solving a problem, the result of which is unclear at the stage of concluding a contract for its implementation. The solution to a given problem or set of problems as a result of research can be either self-sufficient or require further scientific and technical activity based on the results obtained. Research work can also lead to a negative result or creative failure, which can generally deprive further development of any meaning.
From this we can see a certain similarity between the named works and contract work.
The difference between contracts for research and development work and other types of contracts
At the same time, research and development work (R&D) differs from contract work, including design and survey work, which led to their separate legal regulation in Chapter. 38 Civil Code. Unlike a contract for contract work, the result and procedure for which is clear to its parties in advance, in an R&D contract it is possible to determine only the direction of the work and the general parameters of its results.
In other words, the subject of the contract for the implementation of research and development work is determinable, not certain. This is due to the fact that research and development work are always creative in nature. At the same time, the degree of creativity is especially high in research work. These works of a purely creative nature are aimed at obtaining new knowledge in various fields of science, and their result is embodied in a scientific report, which can be considered as a work of science. The presence of such a result brings research closer together with a copyright agreement, however, there is a fundamental difference. The result of an author's contract is valuable precisely as a work, i.e. an original creative form, while a report on the implementation of research has value not from the point of view of the form in which it is embodied, but from the point of view of its content: those conclusions and those recommendations that the performer makes. We can say that the value of research work is that, based on the results of the research work, it is not yet protectable. To obtain legal protection, it is necessary to carry out other work and create a specific result based on research work. For example, an invention is not in its pure form the result of research work, but is the result of scientific and technical activity. That is why Research work is, first of all, an agreement on the performance of creative work, and not an agreement on the creation of a work .
For development and technological work, the similarity with copyright agreements is even less important. These types of work are complex, including not only creative work, but also technical and production work aimed at producing a sample, checking its characteristics, and preparing relevant documentation.
Another important feature of research and development follows from the creative nature of research and development work. These works, once completed and handed over to the customer, cannot form the subject of a new contract (if the same work is repeated, the activity of the same performer ceases to be creative).
Contents (rights and obligations of the parties) of contracts for the implementation of research and development work
The main condition of the contract for the implementation of research and development work is their subject, which is definable. Moreover, the degree of its definability differs depending on the type of work:
- scientific research is more abstract in nature;
- experimental design and technological work is more specific (aimed at specific technical solutions, the creation of specific samples of products to be used in the economy).
This difference is reflected not only in the subject of the contract, but also in the legal regulation of its other conditions (taking into account the degree of risk, the consequences of obtaining a negative result or creative failure, the acceptance procedure and the responsibility of the parties under the contract).
Subject of the agreement determined in accordance with the technical specifications, which are agreed upon by the parties. The terms of reference are formed by the customer based on the requirements for the results of the work. In relation to research work, these requirements consist of
- topics (directions) of research;
- main issues (problems) solved by the contractor;
- goals of work;
- requirements for the conclusions and recommendations of the contractor (including the availability of the necessary calculations, compliance of the conclusions and recommendations made with the requirements of regulatory legal acts, technical regulations, standards, etc.).
The terms of reference for development and technological work include, in particular,
- establishment of technical characteristics and technical and economic indicators of the sample,
- requirements for the documentation and (or) technology to be developed,
- requirements for the report on the tests performed on the sample.
Another condition of this agreement is price of the contract for research and development work. In accordance with Art. 778 of the Civil Code and the reference contained therein to Art. 709 of the Civil Code, the price of work can be determined according to the general rules of paragraph 3 of Art. 424 Civil Code, i.e. is not an essential term of the contract, since in its absence it is possible to apply the rule on the price that, under comparable circumstances, is charged for similar work.
Price - as an essential condition (opinion)
The creative nature of R&D, the uniqueness of the research and development carried out, excluding the possibility of their repetition in another contract, indicate that the price must be recognized an essential condition of the contract for their implementation. Indirect confirmation of this conclusion are also the rules of paragraph. 2 p. 3 art. 1234 and para. 2 clause 5 art. 1235 of the Civil Code, according to which price is an essential condition of the agreement on the alienation of an exclusive right and a license agreement, and the rules of paragraph 3 of Art. 424 of the Civil Code do not apply here, since the results of intellectual activity are creative in nature and are unique, which precludes the use of analogy when determining the price of a paid contract for their use. This applies equally to R&D.
An essential condition of the contract for carrying out research and development work is term of the contract for research and development work(Article 773 of the Civil Code of the Russian Federation). This is explained by the fact that the customer, as a rule, should have an idea of the time for obtaining the results of the relevant work, since an excessively long period may deprive him of interest in carrying out the work. The duration of the work depends on the complexity, volume, labor intensity and a number of other factors.
Execution of contracts for research and development work
The difference in the degree of creativity during research and development work is manifested in the principles of regulation of the implementation of these works.
research, like the execution of an author's order agreement, must be carried out by the performer personally. Involvement of third parties in their implementation can be carried out by the contractor only with the consent of the customer (clause 1 of Article 770 of the Civil Code).
By doing development and technological work The contractor has the right, unless otherwise provided by the contract, to involve third parties in its execution (this brings contracts for the implementation of design and development work closer to contract agreements). Therefore, in paragraph 2 of Art. 770 of the Civil Code establishes that the rules on the general contractor and subcontractor () apply to the relations of the contractor with third parties when performing such work.
For research and development work, the law does not provide for the application of rules on subcontracting, even if the involvement of third parties is carried out with the consent of the customer. Consequently, the procedure for regulating relations with a third party involved in carrying out research work should be specifically discussed by the customer and the contractor in each specific case.
Work under the contract must be performed properly. First of all, this concerns the quality of the work performed, which consists of many parameters. The contractor must carry out work using the latest scientific methods, based on a full and comprehensive study of the source data, taking into account all possible factors that may affect the progress and results of the work. Calculations made by the contractor must be accurate, and the conclusions must be logical, justified and clear in content.
The contractor must strictly adhere to the technical and economic parameters provided for in the technical specifications. This implies that the results of the performer’s work should be:
- technically feasible and economically justified;
- meeting the customer’s requirements formulated in the technical specifications;
- as useful as possible, i.e. combine a high scientific and technical level with minimal costs and maximum economic returns.
At the same time, the achievement of these results should not be carried out to the detriment of human and civil rights, environmental and safety requirements.
Proper performance of work also means compliance with the conditions stipulated by the contract regarding the deadline for their completion (paragraph 2 of Article 773 of the Civil Code).
Carrying out R&D may be associated with the need for the contractor to use the results of intellectual activity, the exclusive rights to which belong to third parties. In this case, he must obtain the customer’s consent to the admissibility of using such results and to the conditions for acquiring rights to them (paragraph 3 of Article 773 of the Civil Code), which should ensure not only the proper performance of the work, but also the subsequent use of their results achieved by the contractor using “other people’s” results of intellectual activity, both by the contractor himself and the customer, and possibly by third parties (if the customer intends to subsequently transfer to them the rights to the results of the work). Unauthorized use by the contractor of “other people’s” results of intellectual activity is not permitted; moreover, he must take care that the obtained results of work do not violate the exclusive rights of other persons, and guarantee the customer the “legal purity” of the results obtained for the purpose of their further use(paragraph 6 of article 773 of the Civil Code).
When carrying out R&D, the parties (and primarily the contractor) are obliged to ensure the confidentiality of information relating to the subject of the contract, the progress of its execution and the results obtained, unless otherwise provided by the contract (clause 1 of Article 771 of the Civil Code). The condition on the confidentiality of the specified information, together with the obligation on each of the parties to coordinate the publication of such information with the other party (clause 2 of Article 771 of the Civil Code) is another sign of the difference between the contract in question and the author's order contract.
The creation by the executor of a scientific report on the work done, which is a work of science, leads to the emergence of a personal non-property right for its author (authors) to publish it. However, it practically cannot be implemented in the usual way due to the established Art. 771 of the Civil Code of the principle of confidentiality of its constituent information and the resulting need to coordinate a possible publication with the other party (customer). A different approach could entail an unjustified significant infringement of the rights and interests of the customer, for whom the information contained in the scientific report is of value. That's why maintaining their confidentiality is an essential condition of contractual obligations for the implementation of R&D.
Consequences of the impossibility of further performance of work and the creative failure of the performer
An important feature of the contractual obligations under consideration, due to the creative nature of the performer’s activities, is the risk of accidental impossibility of their fulfillment. In accordance with paragraph 3 of Art. 769 of the Civil Code, unless otherwise provided by law or contract, this risk is borne by the customer as the economically stronger party.
When carrying out R&D, the contractor may come to a negative result when, during the work, it is discovered that, due to circumstances beyond the contractor’s control, it is impossible to achieve the results that were planned when concluding the contract. Of course, a negative result is also important, since its receipt contributes to a reorientation of the direction of further research work. And the sooner this becomes clear, the faster the appropriate conclusions can be drawn from this. Therefore, the contractor is obliged to inform the customer about the detected impossibility of obtaining the expected results (Article 773 of the Civil Code).
Failure to achieve expected results entails early dissolution agreement. However, the consequences of such termination are different for research and development work and for R&D. In relation to research work, the customer is obliged to pay the contractor the cost of work carried out before obtaining a negative result, although not more than the corresponding part of the price of work specified in the contract (Article 775 of the Civil Code). If the impossibility of achieving the expected result (which did not arise through the fault of the contractor) is revealed during experimental design or technological work, then the customer pays the contractor only the costs incurred, and not the entire cost of the work (Article 776 of the Civil Code).
However, even if it is discovered that it is impossible to achieve a result, the contractor is obliged to transfer to the customer the results that he ultimately received. When conducting research, he is in any case obliged to draw up a report, which must clearly reflect the work carried out, the reasons and circumstances of obtaining a negative result, as well as present the intermediate results achieved (if any) and possible proposals for further research activities in the relevant area .
If the impossibility of obtaining the expected result is revealed during development and technological work, the contractor is obliged to provide the customer with information about the work methods used, the materials used, the tests performed, the circumstances of the identified impossibility of achieving the expected result, and other necessary information.
In addition to the impossibility of achieving results during the work, it may be revealed that it is inappropriate to continue. For example, such a situation arises when achieving the result of the work is theoretically possible, but for some reason the performer suffered a creative failure, which may be associated with the choice of research paths or technical implementation of the model.
Creative failure does not lead to the impossibility of performing work, but, as a rule, relieves the performer of responsibility, which is explained precisely by the creative nature of the work he performs. But such release is possible only in the absence of the performer’s guilt, i.e. only in the case when he took all measures to ensure the proper performance of the work and showed the care and prudence that was required of him, based on the nature of the work and the terms of the contract. The contractor should be released from liability in the case where the choice of technological or design solution was absolutely justified, the most optimal and took into account all available initial data, but led to a creative failure, which in turn created a situation of inexpediency in continuing the work.
Hasty, rash and thoughtless decisions cannot be justified by the creative nature of the work; if they lead to the inexpediency of further work under the contract, they indicate the guilt of the contractor and are the basis for his liability.
Procedure for delivery and acceptance of R&D results
Due to the fact that R&D is carried out in stages, delivery and acceptance of work results can also be carried out in stages. The contractor must notify the customer of the completion of the corresponding stage of work and readiness to carry out delivery and acceptance of its results. Acceptance of the work results is carried out by authorized representatives of the customer or a commission specially created by the customer. Based on the results of the work, an act is signed, which serves as the basis for payment for the corresponding stage of work.
When submitting research results The contractor's representatives must defend the relevant research results, answer questions from the customer's representatives, and, if necessary, make appropriate adjustments to the scientific and technical report. When accepting research work, it is also possible to attract independent experts.
When submitting the results of development and technological work the contractor presents the corresponding prototype or developed technology. An important condition for acceptance in this case is the availability of the results of relevant tests (factory, laboratory, bench). If tests reveal deficiencies, they must be eliminated within the overall time frame for completing the work.
From the moment of acceptance of the work results and signing of the act on this, the parties have the right to use the work results within the limits and on the conditions stipulated by the contract (clause 1 of Article 772 of the Civil Code). Unless otherwise provided by the contract, the performer, in accordance with clause 2 of Art. 772 of the Civil Code has the right to use the results obtained by it for its own needs. If the results of work are provided with legal protection as the results of intellectual activity, then the rights of the customer and the performer to such results are not determined in accordance with the provisions of Chapter. 38 of the Civil Code, and in accordance with the provisions of section. VII Civil Code and depend on the mode of the corresponding object. For example, information that is of commercial value and which the customer wants to keep secret is subject to protection as know-how. And relations regarding a technical solution capable of protection as an invention and for which the customer intends to obtain a patent will be regulated by the rules of Chapter. 72 Civil Code.
Breach of contract and liability of the parties
The main feature of liability under contracts for the implementation of research and development work is limited liability of the performer. He is obliged to compensate for the losses caused by him to the customer, but within the limits of the cost of the work in which deficiencies were identified, unless he proves that such a violation did not occur through his fault (clause 1 of Article 401), and unless the contract stipulates that they are subject to compensation within the total cost of work under the contract (clause 2 of Article 777 of the Civil Code).
The contractor under an R&D agreement is liable only if there is fault (clause 1 of Article 777 of the Civil Code), which is due to the peculiarities of the subject of this agreement and the creative nature of the work. But in this case, the performer is assumed guilty and must prove the absence of his guilt. If he fails, he must be found guilty of breach of contract.
Lost profits are subject to compensation only when this is expressly provided for in the contract.
Comment!
Compensation for lost profits during research work seems, in principle, unjustified based on the nature of this work, as well as the significant uncertainty of the income that could be received by the customer in the event of their successful completion and use. Therefore, the application of this provision is possible only in relation to the results of experimental design and technological work, and, obviously, not all of them either.
Defects in the work performed that were caused by the contractor, if they may lead to deviations from the technical and economic parameters agreed with the customer, must be eliminated by the contractor on its own and at its own expense (paragraph 4 of Article 773 of the Civil Code).