Carrying out research and development work. Research and development work
GK under a contract for research work the contractor undertakes to carry out the technical specifications of the customer Scientific research, 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 scientific works 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 prototype a 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 of scientific activity may exclude the need for experimental design 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. original creative form, while the 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: the conclusions and 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 economic indicators 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 with maximum economic return.
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 is practically impossible to implement in the usual way by virtue of 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 termination of the contract. 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 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).
Carrying out research, development and technological work (R&D) in-house or with the involvement of a third-party organization 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
The regulatory legal acts on accounting do not say what should be understood by R&D. 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 dated 08/23/1996 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, 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 scientific research or on the basis of 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 for it or a 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 of 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 under the condition state registration 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 development 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 financial statements organizing information about innovation and modernization of production" (further 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 used in R&D and individuals;
- costs of wages and other payments to employees directly involved in performing R&D under an employment contract;
- contributions for social needs (including insurance contributions 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 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 are recognized in accounting if the following conditions are met:
- 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 |
| Wages accrued to 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.Write-off of a specific R&D result is carried out in one of two ways (the chosen write-off methods must be specified in accounting policy organization): linear method or 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 a specific research, development, development, technological work and the entire expected volume of products (works, services) for the entire period of application of the results of a particular work. During the period of application of the results of a specific work, change accepted method expenses cannot be written off.
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 using the linear method, perform 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 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 specific work, not included in expenses for ordinary activities, is written off as other expenses of the reporting period on the date of the decision to stop using R&D results ( 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 provide 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 deadline use), which meets the 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.
Introduction……………………………………………………………………………….3
Research………………………………………………………………………………….4
Concept…………………………………………………………......4
Types of research………………………………………………………4
Regulatory documents…………………………………………………….5
OCD………………………………………………………………………………….7
Concept……………………………………………………………7
Regulatory documents…………………………………………………….7
Organization of R&D………………………………………………………9
The importance of R&D in the development of the country……………………………………11
R&D in Russia, investments…………………………………………...15
Conducting R&D in Russia. Myths and reality…………………...16
Conclusion………………………………………………………18
References……………………………………………………………...19
Introduction:
Constant modernization and optimization of production is simply necessary and promises enterprises not only increased profits, but also the production of unique, superior products, which will lead to a leading position in the market. However, interest in R&D in our country is negligible compared to Western countries. The state allocates hundreds of millions for scientific research and still the results are almost invisible. We, as students whose future work is closely related to innovation, need to understand: at what level this system is currently located, what are the reasons for this and whether there are prospects for its development.
Scientific research work (R&D): A set of theoretical or experimental studies conducted with the aim of obtaining reasonable initial data, finding principles and ways to create or modernize products.
The basis for carrying out research work is the technical specification (hereinafter: TK) for carrying out research work or a contract with the customer. The role of the customer can be: technical committees for standardization, organizations, enterprises, associations, associations, concerns, joint-stock companies and other business entities, regardless of the organizational and legal form of ownership and subordination, as well as government bodies directly related to the development, production, operation and repair of products.
The following types of research work are distinguished:
Fundamental research: research work, the result of which is:
Extension theoretical knowledge.
Obtaining new scientific data about processes, phenomena, patterns existing in the area under study;
Scientific foundations, methods and principles of research.
Exploratory research work: research work, the result of which is:
Increasing the amount of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;
Discovering ways to apply new phenomena and patterns.
Applied research: scientific research work, the result of which is:
Resolving specific scientific problems to create new products.
Determining the possibility of conducting R&D (experimental design work) on research topics.
Research work is regulated by the following documents:
GOST 15.101 it reflects:
general requirements for the organization and implementation of research work;
procedure for performing and accepting research work;
stages of research work, rules for their implementation and acceptance
GOST 15.201 it reflects:
Requirements for technical specifications
GOST 7.32 it reflects:
Requirements for a research report
Experimental design work (R&D) is a stage of innovative activity for the development of new or modernization of existing products, which includes work performed at all stages of the development of design documentation, the production of a prototype, and testing. R&D is carried out both based on the results of scientific research and when implementing a new design idea, improving a product through the use of new structural materials or components.
Development work is regulated by the following documents:
GOST R 15.201 it reflects:
Development of technical specifications for development work;
Documentation development;
Manufacturing and testing of prototype products;
Acceptance of product development results;
Preparation and development of production.
GOST series 2.100 which reflects:
The types and completeness of design documents are established in accordance with GOST 2.102
Basic requirements for drawings according to GOST 2.106,
Designation of products and design documents according to GOST 2.201,
General requirements for text documents according to GOST 2.105,
Forms and rules for preparing text documents (VS, VD, VP, PT, TP, EP, PZ, RR) according to GOST 2.106.
Chapter 38 of the Civil Code of the Russian Federation reflects:
Article 769 of the Civil Code of the Russian Federation. Contracts for the implementation of research, development and technological work
Article 770 of the Civil Code of the Russian Federation. Execution of work
Article 771 of the Civil Code of the Russian Federation. Confidentiality of information constituting the subject of the agreement
Article 772 of the Civil Code of the Russian Federation. Rights of the parties to the results of work
Article 773 of the Civil Code of the Russian Federation. Responsibilities of the performer
Article 774 of the Civil Code of the Russian Federation. Responsibilities of the customer
Article 775 of the Civil Code of the Russian Federation. Consequences of failure to achieve research results
Article 776 of the Civil Code of the Russian Federation. Consequences of the inability to continue development and technological work
Article 777 of the Civil Code of the Russian Federation. Liability of the performer for breach of contract
Article 778 of the Civil Code of the Russian Federation. Legal regulation of contracts for the performance of research, development and technological work
R&D
In the process of performing OCD, sometimes there is a need to conduct research. That is, the stages of research and development can be successively alternated and sometimes combined (R&D). Since the main objective of this work is to study the organization of research and development systems at enterprises of the mechanical engineering and metallurgical industries, we will not consider the stages of this work separately, but will consider the stages of R&D.
Stages of R&D:
Conducting research, developing a technical proposal;
Development of technical specifications for development work.
Development
Development of a preliminary design;
Development of a technical project;
Development of working design documentation for the production of a prototype;
Manufacturing of a prototype;
Testing a prototype;
Processing documentation
Approval of working design documentation for organizing industrial production of products.
Supply of products for production and operation
Correction of design documentation based on identified hidden deficiencies;
Development of operational documentation.
Development of working design documentation for repair work.
Discontinued
Development of working design documentation for recycling.
The importance of R&D in the development of a country using the example of the metallurgical and engineering industries.
Metallurgy and mechanical engineering are comprehensive, interdependent industries.
The results of their activities have a significant impact on the well-being of the country. Therefore, for the stable development and prosperity of the state, constant modernization and optimization of production is necessary. During this process, the enterprise must pay attention not only to maximizing profits, through development and research aimed at making it easier and more economical to obtain finished products, but also to decide environmental problems. Such as: reducing emissions of harmful substances into the atmosphere, environmentally friendly disposal of production waste, reducing the level of water pollution, etc. Using an example Western countries prospects for developing R&D and attracting investment from the private sector are clearly visible. It's no secret that Germany occupies a leading position in the international mechanical engineering market, and the efficiency of the country's economy strongly depends on success in this market. This situation would simply be impossible without constant modernization of not only products but also production. Every year, German mechanical engineering companies file over 4,000 patent applications. It is especially noteworthy that the initiators of R&D are the enterprises themselves.
Relationships between R&D in metallurgy and mechanical engineering
First of all, it is worth noting that the results of research and development activities in these industries have a mutual influence on each other. And, often, they act as initiators, and sometimes customers, for their implementation. For example: for the development of the military industry, which includes all branches of mechanical engineering, and, as a result, increasing the country’s defense capability, new materials are simply needed that have unique, more advanced properties in contrast to old models. Let's look at this process in more detail using the example of aviation technology: the first plane that took off had a simple in-line four-piston engine. Subsequently, it was used for forty years. Of course, its design underwent many changes during this time and was close to ideal, but the requirements for aviation continued to grow and it was impossible to satisfy them through further modernization. A new, innovative solution was required and the air-breathing engine became it. it was distinguished not only by its technical characteristics, but also by its operating principle, which, of course, is a merit in the developments of the mechanical engineering industry. However, despite the fact that aircraft equipped with this type of engine were faster than their predecessors and had a higher “ceiling”, their use did not become widespread at that time. The reason for this was that they were much heavier, required more fuel and had higher takeoff and landing speeds than their piston counterparts, which meant they were less maneuverable, the flight distance was shorter, and they required long airfields to take off. And, precisely at this moment, it became necessary to modernize not the design, but the material, make it lighter, wear-resistant and heat-resistant, and provide it with the necessary technical characteristics, which became the reason for research in the field of metallurgy.
R&D in metallurgy.
Russia occupies one of the leading places in the export of metallurgical products. Business owners set themselves the main task of obtaining as much profit as possible. Theoretically, to do this, they must continuously modernize production, investing huge amounts of money in the development of new technologies for searching, extracting and processing resources. But in practice, everything is different: our country is so rich in mineral resources that there is simply no need for these developments, and therefore investments in research and development from the private sector are insignificant. The main investor in this industry is the state.
R&D in mechanical engineering.
In my opinion, the most promising and interesting area of mechanical engineering to study is the military industry. Firstly, it covers all branches of mechanical engineering, and secondly, the share of expenditures on national defense relative to GDP in 2011 was 3.01%, in 2012 - 2.97% and in 2013 - 3.39%, which is higher than the parameters of 2010 (2.84%). This indicates the state’s interest in the development of the military-industrial complex. The main investor in this area is the state.
Conducting R&D in Russia. Myths and reality.
As mentioned earlier, metallurgy and mechanical engineering are knowledge-intensive, resource-intensive and energy-intensive industries. And even the simplest research requires huge financial costs. Unfortunately, in Russia the proportion of enthusiasts coming up with their own projects and seeking funding is extremely small. Most often, R&D is carried out under government contracts. And most often according to the following scheme: State lots are formed for carrying out any research or design work, enterprises submit an application for their implementation. The main information provided in the applications is:
Duration of government order fulfillment;
The budget required for this (but not higher than the price of the government contract)
Next, the most profitable option is selected on a competitive basis. But this is only in theory. In practice, it is impossible for a person without connections to get a lot, even if he is ready to do all the work for free. The thing is that the budget that the state is ready to allocate even for applied R&D, based on existing results of previous research and consisting of easy modernization, or research into a new area of application, amounts to tens of millions of rubles. Which, naturally, leads to corruption. Bribes, kickbacks, bribery have long ago ceased to be something new and amazing in innovation activity states.
It is worth recalling that the technical specifications include:
Goals and objectives for all stages.
how the work will be performed with all the characteristics of the equipment.
work plan.
However, after receiving a contract through corrupt methods, the feasibility, effectiveness and, in general, the necessity of some points attract less attention. The main goal is to spend the allocated budget as fully as possible. Naturally on paper.
In practice, there are often cases when old equipment is purchased at the price of new, unqualified personnel are hired, paying less than according to the documents. Saving on everything possible. In general, stealing the budget in other interesting ways that require ingenuity, connections or arrogance.
It is logical to assume that the state is trying to fight this. Quite often, the contract specifies what portion of the total costs should be covered by the allocated budget. Control occurs by providing in the report a certificate of extra-budgetary funds (EBF) spent on research. It is prohibited to use other R&D budgets for VBS. It is prohibited in theory, but in practice it turns out that no one controls it.
A striking example of such a “cut” of money is the scandal with the fall of the GLONASS satellite.
Forms of reporting and control of activities It is worth noting that the implementation and provision of R&D results to the customer is carried out in stages. The deadline for completing the work for each stage is agreed upon in advance. The control method is a report on each stage. It includes:
Information on the VBS extra-budgetary
The report itself
Software documentation about the work done
Program-methodology. Plans for experiments.
Results of experiments with application protocols.
If the contractor fails to complete the stage on time, the customer has the right to terminate the contract with him and demand reimbursement of the funds spent.
Conclusion:
There are many examples that often the current level of development of enterprises does not correspond to the level that is necessary to squeeze out on the world stage. Taking the engineering and metallurgical industries as an example, we can confidently say that in some areas the development of the industry is extremely difficult without R&D. It is necessary to overcome a certain “fear” of spending money on research; it is necessary to convince private investors to invest in the development of R&D, which in turn will contribute to the stable development of the country’s economy and reduce the gap with other countries.
The creation and development of new products can occur both through the acquisition of patents, licenses, inventions, know-how and through the use of the enterprise’s own intellectual potential.
As is known, scientific research is divided into fundamental, exploratory and applied development work (R&D) (Table 5.4).
Fundamental and exploratory research work is usually not a common occurrence in the complex of works to create fundamentally new products.
Applied research work directly relates to these processes. Their main stages include:
1) development of technical specifications (TOR);
2) choice of research direction;
3) theoretical and experimental research;
4) generalization and evaluation of research results.
The specific composition of stages and work is determined by the specifics of production (Table 5.5).
Table 5.4. Contents of scientific research work (R&D)
|
Types of research |
Research results |
|
Fundamental |
Expansion of theoretical knowledge. Obtaining new scientific data about processes, phenomena, patterns existing in a certain area; scientific achievements, methods and principles of research into new functions of the object that is being studied |
|
Search engines |
Increasing the volume of knowledge for a deeper understanding of the subject of research. Developing forecasts for the development of science and technology; discovery of new areas of application of open phenomena and processes. Search for new functional combinations based on existing functions |
|
Applied |
Using positive specific scientific problems to create new products. Receiving recommendations, instructions, calculation and technical materials, methods, etc. |
|
Experimental design (R&D) |
Development of layouts, prototypes, models. Conducting experiments, correcting deficiencies, testing |
After completing applied research work (R&D), subject to obtaining positive results that satisfy the customer in terms of goals, resource costs and market conditions for the project, in practice they begin to carry out development work (R&D). This is the most important stage in materializing the results of previous research.
Main stages of OCD:
1) development of technical specifications and technical proposal;
2) preliminary design;
3) technical design;
4) manufacturing working documentation for the manufacture and testing of a prototype;
5) preliminary tests of the prototype;
6) commission testing of a prototype;
7) finalization of documentation based on test results.
Table 5.5. Stages and composition of research work
|
Stages of research |
Composition of the GDR |
|
Development of technical specifications |
Scientific forecasting. Analysis of the results of fundamental and exploratory research. Studying patent documentation. Taking into account customer requirements |
|
Choosing a research direction |
Collection and study of scientific and technical information. Preparation of an analytical review. Conducting patent research. Formulation of possible directions for solving the problems posed in the technical specifications, comparative assessment. Selection and justification of the adopted direction of research and methods for solving problems. Comparison of the expected indicators of new products after the implementation of research results with the existing indicators of analogue products. Assessment of the estimated economic efficiency of new products. Development of a general methodology for conducting research (work programs, schedules, network models). Submission of interim report |
|
Theoretical and experimental studies |
Development of working hypotheses, construction of models of the research object, justification of assumptions. Identifying the need to conduct experiments to confirm certain provisions theoretical research or to obtain specific parameter values necessary for calculations. Development of the methodology experimental research, preparation of models (layouts, experimental samples), as well as new equipment that is being designed. Conducting experiments, processing the obtained data; comparison of experimental results with theoretical studies. Correction of theoretical models of the object. Carrying out additional experiments if necessary. Conducting feasibility studies. Submission of interim report |
|
Generalization and evaluation of research results |
Generalization of the results of previous stages of work. Assessing the completeness of problem solving. conducting R&D. Development of draft technical specifications for design and development work. Preparation of the final report. Acceptance of research work by the commission |
An example list of works at the stages of development work is given in Table. 5.6.
Table 5.6. Example of a list of works at the stages of development work
|
Stages of OCD |
Main tasks and scope of work |
|
Development of technical specifications |
Drawing up a draft technical specification by the customer. Development of the draft technical specifications by the contractor. Establishing a list of counterparties and agreeing on private specifications with them. Coordination and approval of technical specifications |
|
Technical proposal (is the basis for adjusting the technical specifications and performing a preliminary design) |
Identification of additional or clarified requirements for the product, its technical characteristics and quality indicators that cannot be specified in the technical specifications, including: Elaboration of forecasting results; Study of scientific and technical information; Preliminary calculations and clarification of technical specifications requirements |
|
Schematic design (serves as the basis for technical design) |
Development of fundamental technical solutions includes: Carrying out work at the technical proposal stage, if this stage is not performed; Selection of development element base; Justification of basic technical solutions; Development of structural and functional diagrams of the product; Justification of the main structural elements; Metrological examination of the project; Development and testing of prototypes |
|
Technical design |
The final choice of technical solutions for the product as a whole and its components: Development of basic electrical, kinematic, hydraulic and other circuits; Clarification of the main parameters of the product; Carrying out the structural layout of the product and determining the data for its placement on site; Development technological conditions(TU) for the supply and manufacture of the product; Testing mock-ups of the main devices of the product in real conditions |
|
Development of working documentation for the manufacture and testing of a prototype |
Formation of a set of design documentation: Development complete set working documentation; Coordinating it with the customer and the manufacturer of serial products; Checking design documentation for unification and standardization; Production of a prototype in pilot production; Comprehensive prototype adjustment |
|
Preliminary tests |
Checking the compliance of the prototype with the requirements of the technical specifications and determining the possibility of further testing: Bench tests; Preliminary testing of the facility; Reliability tests |
|
Commission test |
Assessment of compliance of technical specifications and specifications with the possibilities of organizing serial production by an enterprise commission with the participation of state regulatory authorities |
|
Development of documentation based on test results |
Making necessary clarifications and changes to relevant types of documentation. Transfer of documentation to the manufacturer |
The probabilistic nature of the results of research and development work makes it difficult to assess their economic efficiency, which can lead to an increase in the stages and duration of development. To avoid these difficulties, a method of step-by-step determination of economic efficiency with an increasing degree of accuracy is used. On early stages execution of design work, these calculations are predictive in nature and include:
Technical economic analysis expected results;
Selecting a base for comparison and bringing options to a comparable form;
Calculation of production and capital costs in the sphere of production and operation;
Calculation and analysis of economic efficiency indicators. Methods for calculating the annual economic effect depend on
How different are the variants of the analog and new product and the annual production volume. For the condition of equality of annual productivity (O2 = ED), the calculation of the annual economic effect is carried out on the basis of the absolute values of investments (K) and operating costs (I):
If the annual productivity of a new version of a product (2) is higher than that of an analogue product (1): (O.2>O.i), then the annual economic effect Er is calculated on the basis of unit costs k, and:
where K - absolute value investments;
/ - absolute value of operating costs;
k - specific investments;
and - specific operating costs;
En is the rate of return.
The annual economic effect from the production and use of new means of labor - durable equipment (machines, equipment, devices, etc.) with improved quality characteristics (productivity, durability, reduced operating costs, etc.) is determined as follows:
where the indices “1” and “2” indicate data for the analog and new product, respectively;
B - reduced costs per unit of product; B = C + ENK; C is the cost of manufacturing the product;
P - productivity of new equipment or an integral indicator of product quality;
D - share of deductions for full recovery products;
Di + En /D2 + En - coefficient of change in the service life of new equipment;
En - normalized profitability ratio (discount factor);
Tsl - service life of labor tools;
N is the annual production volume of the product;
y| = u~[ ■ ТІО2 / П1 - annual operating costs based on production volume;
K1 = K1 ■ P2 / P1 - current investments during operation (at the consumer).
Investments are made in order to bring a profit greater than the cost of acquiring capital or when the investor invests capital in another business or places capital in a bank depository. Consequently, to analyze new projects related to the need to make a profit, profitability norms En corresponding to various types investment efficiency. The use of a particular rate of return in calculations completely depends on management and investment, the goals of the enterprise and the specific market conditions.
The economic assessment of a new product is also calculated to determine the payback period for additional investments and their profitability.
The estimated return on investment is estimated by the ratio:
The payback period is calculated as the reciprocal of the calculation of profitability (accounting rate of return):
A new product during operation will be cost-effective if the inequality How > Ek is satisfied. Within the limits of observing this inequality, one can compare the price level of a new product depending on the goals put forward by the management and owners of the enterprise.
If the strategy of capital owners is to achieve maximum profit during the billing period, then the most likely decision will be to set the maximum price for a new product that the market can withstand (the product will remain competitive and will be successfully sold throughout the billing period).
The strategy of "deep market penetration" allows you to achieve a price reduction to a minimum level for which the manufacturer adheres to the irregularity How > Ek.
If during the operation of a new product there is an increase in profits and a decrease in production costs, the annual economic effect can be calculated using the formula:
where P1 is the annual profit from the operation of an analogue product (equipment, instrument, etc.) available at the enterprise; N - volume of production (work);
N is the volume of production from the operation of a new product. C1, C2 - the cost of manufactured products, respectively, when operating a new product and an analogue product; K - additional capital investments for new product development; Ep - rate of return.
When determining the annual economic effect, it is necessary to ensure a comparison of options for a new product and an analogue product according to the following indicators:
The volume of products (work) produced using these products;
Their quality parameters;
Time factor;
Social factors of production and operation of products.
It is also necessary to take into account that the transition to serial or mass production significantly reduces the cost per unit of production by reducing the share of semi-fixed costs (economies of production scale) and increasing the level of mechanization and automation of production processes.
The product must have a qualitative comparison. Depending on the purpose and conditions of their operation, qualitative comparison indicators can be, for example, reliability, durability, maintainability, productivity, power, weight, dimensions, accuracy, speed, degree of automation, etc. If an analogue product does not provide the performance of any function that is present in the new product, then additional measures (means) should be provided that are necessary to bring this indicator to the level of the new product.
There may be several approaches to the design metrics that need to be considered to determine the overall quality score. Usually the specific weight of importance and significance of each indicator in the overall characteristics of a new product is determined. They are then assessed using one of the scoring systems (for example, ten-point). The scoring is done by expert assessment (Table 5.7).
Table 5.7. Table of scoring parameters Xi of a new analogue product
The integrated indicator (coefficient) of quality (c) of a new product is determined by the formula:
where n is the number of product parameters;
a, is the weighting coefficient of the importance of the 7th parameter;
bін, bіа - the values of this parameter, respectively, of a new product and an analogue product, assessed by experts in points.
Calculation of the annual economic effect in the production of new products:
where Pch is profit from the sale of new products after paying taxes and interest on loans;
K - capital investment.
In the case when a new product is introduced to replace an analogue product:
where Egn, Ega are, respectively, the economic effect in the production of a new product and an analogue product.
If investments are associated with the introduction of fixed assets, depreciation charges (AI) can be taken into account when calculating the annual economic effect, then:
In this case, the annual return on capital investments for the development of new products is estimated by the ratio:
The criterion for making a decision on mastering the production of a new product is the ratio:
where Current and Currents are the payback period of investments, respectively: calculated and standard:
The indicator of economic effect from the production of new products must have a positive value, which means that the return on investment exceeds As above normative value En.
To calculate As in the case of bringing income and costs to one point in time (?c), you need to solve the following problem. Find the value at which the integral economic effect for the calculation period ( life cycle investment) Ei would be zero:
where Psh is the profit from the sale of new products in the i-th year;
K - investments in gm;
T - investment life cycle (years);
and - discount factor.
Taking into account the time factor to assess the economic efficiency of research and development work.
When performing economic calculations at the stages of research and development, it is necessary to take into account that investments, as a rule, are made in the years preceding the start of production of new products by the manufacturer and the previous start of operation of these projects. Therefore, all indicators of income and expenses are considered to be based on one point in time - the first year of the billing period (beginning of production or operation of new products). If necessary, such a reduction is determined as the sum of the indicators for a given year by the discount factor and:
where d is the number of years between year ґ, to which this indicator relates, and year "0" - the first year of the calculation period.
For economic calculations of indicators after the calculation year, they are brought to the calculation year zero by multiplying by the discount factor.
Determination of production costs of products at the stages of research and development.
At the stages of research and development there is still no data on the manufacturing technology of a new product, its labor intensity and material intensity, so determining production costs at these stages presents some difficulties. At the same time, comprehensive economic analysis in both production and operation is necessary to make decisions about the feasibility of new developments.
Approximate cost calculations in these cases are carried out by establishing analogies between a new product and a previously created one based on an analysis of its parameters, elements and functions. Most often, cost is calculated using the following methods:
Specific indicators;
Specific weight costs;
Ballroom;
Correlation;
Standard calculation.
Research and development work (R&D) is a set of works to find or develop technological, organizational and economic methods and methods for the practical achievement of competitiveness standards (quality, resource intensity and other indicators) of an object established at the stage of marketing research.
The main tool for achieving R&D goals is the implementation of the results of scientific and technological progress (STP). The most important areas of scientific and technical progress are:
computerization of production and management at all levels and in all areas based on powerful and miniature computers;
improvement of technologies;
expanding the use of biotechnology;
creation of materials with predetermined properties, composite and synthetic materials;
development of artificial intelligence;
development of management theory and practice.
Improvement of technological processes is carried out based on the use of:
laser technology;
plasma technology;
vacuum technology;
pulse technology;
explosion treatment;
electrophysical and electrochemical processing methods;
waste-free, low-operation, manless technologies.
At the enterprise level, certain areas of scientific and technical progress are implemented through investment. The process of investing in innovative projects called innovative.
In foreign practice, there are three basic ones: forms of organization of innovation processes /35/:
administratively-economic form presupposes the presence of a research and production center, which is a large or medium-sized corporation that unites, under general leadership, research and development, production and sales of new products. At the same time, the majority of firms performing R&D operate in industry. To solve major scientific and technical problems of a one-time nature, temporary centers are created;
programmatically-target form organizations are used to solve problems of scientific and technological breakthrough in such progressive industries as electronics, biotechnology, work equipment, laser technology, etc. This form of R&D organization involves the work of program participants in their organizations and the coordination of their activities from the program management center. For example, engineering centers are distinguished by deeper integration between the stages of R&D to create fundamentally new types of equipment, technology, systems, etc. They have become widespread in the USA. Much attention is also paid to the creation of university-industrial and university research centers, scientific and industrial parks;
initiative form of organization R&D, which has received intensive development in the United States, is distinguished by the provision of financial, scientific, technical, advisory, managerial and administrative assistance to initiative groups, individual inventors and small firms created to develop innovations. Foreign practice confirms the high efficiency of the initiative form. Thus, in the USA, small innovative firms with up to 300 people, specializing in the creation and production of new products, produce 24 times more innovations for every dollar invested in R&D than large corporations with over 10 thousand people, and 2. 5 times more innovations per employee /35/.
institutes - organizations specialized in fundamental research and responsible for development in a certain field of science;
research institutes - industry organizations specialized in applied research and responsible for the scientific and technical level in a certain branch of production or scientific and technical direction;
design, engineering, technological organizations, institutes of technical and economic research in any industry;
installation and commissioning (commissioning) departments, organizational and technical centers of NOT, specialized in the development of developments;
institutes of scientific and technical information and other organizations involved in the dissemination of innovations.
These organizations can also be classified by subordination, scale of activity (intersectoral, sectoral, regional), breadth of profile (specialized at one stage of the life cycle, complex). For 1991–1994 the number of scientific organizations decreased from 4544 to 4189 (mainly due to design organizations - from 930 to 589, as well as scientific and technical departments at industrial enterprises - from 400 to 302).
The R&D organization aims to implement the results of strategic marketing research and corresponding investment projects.
formation of an investment plan (idea);
research of investment opportunities;
feasibility study of the project;
preparation of project documentation;
construction and installation works;
operation of the facility, monitoring of economic indicators.
Let us consider a brief summary of the listed stages.
Formation of an investment plan(ideas) provides:
selection and preliminary justification of the plan;
innovative, patent and environmental analysis of a technical solution (object, equipment, resource, service), the organization of production of which is provided for by the planned project;
checking the need to fulfill certification requirements;
preliminary approval of the investment plan with federal, regional and industry priorities;
preliminary selection of an enterprise or organization capable of implementing the project;
preparation of an information memorandum for the recipient (the organization implementing the project).
Pre-project study of investment opportunities includes:
preliminary study of demand for products and services, taking into account exports and imports;
assessment of the level of basic, current and forecast prices for products;
preparation of proposals on the organizational and legal form of project implementation and the composition of participants;
assessment of the expected volume of investments according to consolidated standards and a preliminary assessment of their commercial effectiveness;
preparation of preliminary estimates for sections of the project feasibility study;
approval of the results of justification of investment opportunities;
preparation of contract documentation for design and survey work;
preparation of an investment proposal for a potential investor (or a decision on financing work to prepare a feasibility study for a project).
The feasibility study of the project provides:
conducting a full-scale marketing research (supply and demand, market segmentation, prices, elasticity of demand, main competitors, marketing strategy, product retention program on the market, etc.);
preparation of a product release program;
preparation explanatory note, which includes data on preliminary justification of investment opportunities;
preparation of initial permitting documentation;
development of technical solutions, including a master plan, technological solutions for the organizational and technical development of production and its support;
urban planning, architectural planning and construction solutions;
engineering support;
measures for environmental protection and civil defense;
description of construction organization;
description of the control system;
estimate and financial documentation, including: assessment of production costs; calculation of capital costs; calculation of annual income; calculation of working capital requirements; projected and recommended sources of financing for the project (calculation); expected foreign currency requirements; investment conditions; selection of a specific investor; execution of the agreement;
assessment of risks associated with the implementation of the project;
planning the timing of the project;
assessment of the commercial effectiveness of the project;
formulation of conditions for termination of the project.
Preparation of contract documentation includes:
preparation of tenders and preparation of contract documentation based on their results;
conducting negotiations with a potential investor;
tenders for further design of the facility and development of working documentation.
Preparation of working documentation includes:
preparation of documentation for the feasibility study of the project;
identification of manufacturers and suppliers of non-standard technological equipment;
preparation and approval of design, construction and technological documentation.
Construction, installation and commissioning works include:
construction and installation work, equipment adjustment;
training;
preparation of contract documentation for the supply of raw materials, materials, components and energy;
preparation of contracts for the supply of products;
release of an experimental (leading) batch of products.
Monitoring of economic indicators, in particular, provides:
product certification;
creation of a dealer network;
creation of repair centers;
ongoing monitoring of the economic indicators of the project.
At the project implementation stage, individual elements of the organizational and economic mechanism can be fixed and specified in agreements between the participants.
The R&D organization is based on the following intersectoral documentation systems:
State Standardization System (GSS);
Unified System of Design Documentation (ESKD);
Unified System of Technological Documentation (USTD);
Unified system of technological preparation of production (USTPP);
System for development and production of products (SRPP);
State product quality system;
State system of “Reliability in Technology”;
Occupational Safety Standards System (OSSS), etc.
The results of development work (R&D) are formalized in accordance with the requirements of the ESKD.
ESKD is a set of state standards that establish uniform, interconnected rules and regulations for the preparation, execution and circulation of design documentation developed and used in industry by research, design and engineering organizations and enterprises. The ESKD takes into account the rules, regulations, requirements, as well as positive experience in the preparation of graphic documents (sketches, diagrams, drawings, etc.) established by the recommendations of ISO international organizations ( International organization on standardization), IEC (International Electrotechnical Commission), etc.
ESKD provides for increasing the productivity of designers; improving the quality of drawing and technical documentation; deepening intra-machine and inter-machine unification; exchange of drawing and technical documentation between organizations and enterprises without re-registration; simplifying the forms of design documentation, graphic images, making changes to them; the ability to mechanize and automate the processing of technical documents and duplicating them (ACS, CAD, etc.).
At the first stage of the product life cycle - the strategic marketing stage - the market is studied, competitiveness standards are developed, and sections of the “Enterprise Strategy” are formed. The results of these studies are transferred to the R&D stage. However, at this stage the calculation step is reduced, the number of indicators of quality and resource intensity of products, organizational and technical development of production is significantly expanded, and new situations arise. Therefore, at the R&D stage it is recommended to study the mechanism of action competition law and antitrust law.
Competition- competitiveness, rivalry, intense struggle of legal entities or individuals for a buyer, for their survival in the conditions of the strict law of competition as an objective process of “washing out” low-quality goods and services within the framework of antimonopoly legislation, compliance with the Law “On Protection of Consumer Rights”.
In this work, we will consider only the mechanism of action of the law of competition (Fig. 5.5).
Rice. 5.5. The mechanism of action of the law of competition
Suppose 6 firms produce homogeneous products. The products of firms can be compared using the unit price indicator (PSU) as the ratio of price to the beneficial effect, reflecting the impact of the consumer properties of the product in specific conditions.
At first, the most lagging company was the first one with the highest unit price. Therefore, the 1st company adopts a strategy of switching to the second product model, with a better unit price. The 2nd, 3rd and 4th firms did the same. The 5th company did not have time to switch to the new model, and consumers did not buy the old model, and it went bankrupt. Its place in the market was taken by the 7th company, which immediately mastered competitive products. Thus, there is a constant process of “washing out” low-quality, expensive products from the market. Nobody forces anyone to improve the quality of their work, except for the threat of bankruptcy. In accordance with the law of competition, an objective process is taking place in the world to improve the quality of products and reduce their unit price.
Law of competition long time can only operate if there is high-quality antitrust legislation. All industrialized countries have introduced antitrust or antitrust laws that limit the actions of monopolists (for example, in the USA - in 1890).
What is the essence of antitrust law? It regulates a list of general requirements for goods, their packaging, environmental friendliness, safety of use, trade organization, control of the market share occupied by a given manufacturer, and the procedure for implementing sanctions in case of violation of antitrust laws. Let’s say that for a given type of product, the legislation limits the actions of six enterprises: for one manufacturer no more than 35% of the total volume of the domestic market for this product, for two manufacturers - a total of 45%, three - 55%, etc. More can be produced, but then the profit from the program in excess of this standard (let’s say, over 35%) goes to the budget. In some countries, a second standard is also introduced, for example, the first is 35%, the second is 40%. Then the profit from the sale of products up to 35% of the market volume goes to the manufacturer, from 35% to 40% goes to the budget, and over 40% goes to the budget not only profit, but also part of the cost of production. This is the mechanism for limiting domestic monopoly (international monopoly is not limited).
When developing technical specifications(TOR) for R&D, a strategy for improving the quality of products is determined. Depending on the resource capabilities of the enterprise, the degree to which its products lag behind those of competitors and the quality of information, one of three comparison bases can be selected (Fig. 5.6).
Rice. 5.6. Scheme for choosing a comparison base when predicting a strategy for improving product quality
Designations for Fig. 5.6:
VO - produced sample of the company's product;
LO is the best example of competitors in this market;
P1 - quality indicator of the produced sample;
P2 - quality indicator of the best competitor sample;
P3 - indicator of the best sample, adjusted to the beginning of mastering a new sample;
P4 is an indicator of the quality of a new sample of a company’s product in a given market in accordance with strategic segmentation and forecasting;
Tm + TN&D + TOTPP + Ti + TV - respectively, the duration of marketing, R&D, organizational and technological preparation of production, production of a new product sample and its introduction to the consumer (this period may not be taken into account separately).
The sample produced in 1997 at point “A” (see Fig. 5.6) has a quality parameter equal to P1, best example competitors at point “B” - P2. This means that in 1997 the gap between the produced sample and the best one is P2-P1. However, the best sample was designed around 1995, so its parameters already lag behind the best world achievements in this field, recorded in inventions, patents, scientific reports and other sources (point “B” in Fig. 5.6). Time is still needed to implement the planned parameters of the future product in the design and technological documentation, for its manufacture and introduction to the consumer.
When the strategy for improving the quality of a product is oriented towards the best model of competitors, by the time the new model is introduced to the consumer (1999), the lag behind the best achievements (trends in scientific and technological progress) will be P4-P2. Therefore, focusing the planned indicators of a new model on the indicators of the best model in a given market will not ensure the competitiveness of the new model. There will be only a partial improvement of the produced sample. This strategy is acceptable if the image of the company or product is sufficiently high, there is an urgent need to improve any indicators of the quality of the product and, of course, with limited resources to improve the quality of the product.
Some companies focus their strategy for improving the quality of goods on trends in scientific and technological progress in this area at the beginning of the development of a new model in mass production (point “G”, 1998). This strategy is acceptable in the absence of high-quality information (and, accordingly, high decision uncertainty), an experimental base and means for radical improvement of the product.
Firms that aim to become leaders in a given market with a new product must use a leading comparison basis, i.e. must predict trends in scientific and technical progress in this area for the period of introduction of a new product to the consumer (point “E”, 1999). With this approach, the company will not lag behind the leaders (in order to get ahead of them, you can take the “bar” above point “E”). In the year of drawing up the strategy (strategic plan) for improving the quality of goods (1997), point “D” should be taken as a reference point. This strategy is typical for well-known, rich in all respects and bold companies.
In general, the use of a leading comparison base when planning the renovation of facilities requires high qualifications of all workers, a powerful scientific and experimental base, and a large amount of high-quality information. Therefore, this approach (as an element of the reproduction approach to management) can be applied to the reproduction of only priority objects.
In Fig. 5.6 the duration of production of a released sample is determined by the period when the production of a new sample begins, i.e. the dynamics of the replacement of models in accordance with the reproduction cycle of the product.
In general, the reproduction process is considered according to the scheme
D - money (capital);
SP - means of production and labor;
P - production;
T - finished goods;
D1 - income from the sale of goods, which should be greater than D, in this case expanded reproduction will be ensured (if the profit is invested).
For industrial products, this diagram shows the pattern of profit for the manufacturer of the product.
The reproduction of certain types of goods can be described if there is data on the structure of the life cycle of goods and the turnover of produced, designed and future models of goods. The reproduction of a product according to its different models is best described by the dynamics of the scale of production (Fig. 5.7).
Designations:
I - produced model,
II - designed model,
III - promising (in standards) model,
T1.1 - production growth (mastery) of the 1st model,
T1.2 - period of maturity (mass production) of the 1st model,
T1.3 - decline in production of the 1st model.
Figure 5.7. Product reproduction cycle
Analysis of Fig. 5.7 allows us to draw the following conclusions:
As a result of conducting marketing research, developing reasonable standards for the competitiveness of the projected and promising models, a strategy for developing new market segments was determined, which will increase the product production program. Therefore No. 1< № 2 < № 3;
depending on the quantity and parameters of the market for the company's goods, the curve A-B-C-D-E may differ from one object to another. The duration of periods T1, T2 and T3 is determined by the complexity of the product, production conditions, the competitiveness of the product and the company in specific markets. Basically, than more complex product, the longer its life cycle will be. The more competitors there are in a given market, the shorter the product life cycle;
To maintain the company's profit margin at the optimal level, it is recommended to set point D, the transition point from one product model to another, at half of the release program for the new model. At transition point D, the old and new product models will be produced simultaneously in approximately equal quantities. Then there will be an increase in the production of the new model and a decline in the old one. In practice, it is very difficult to organize such a transition scheme to a new model. Therefore, sometimes the transition to a new model is carried out by completely stopping the production of the old model, switching production to a new model and launching new lines at full capacity. However, when using this scheme, the company will not receive income during the changeover period. To build the reproduction cycle of a product, it is necessary to predict its parameters: coordinates points A, B, C, D, E in time and according to the program of each product model. This is a very difficult task, because it is necessary to conduct marketing research, develop standards for the competitiveness of goods in specific markets, and predict the technical and economic indicators of the product and the company’s business plan over time. Construction of the reproduction cycle of a product is the beginning of the formation of a company's strategy.
In order to specify the time parameters of the reproduction cycle of a product, it is additionally recommended to build strip graphs of the transition from one product model to another (Table 5.4).
The construction of strip graphs of the reproduction cycle of a product makes it possible to visualize in dynamics the stages at which the models are located, to ensure parallel and sequential execution of work in order to speed up entry to the market with a new product model and to optimize its reproduction cycle.
Table 5.4
An example of the dynamics of the reproduction cycle of a product
Legend to the table. 5.4:
R - development (marketing and R&D);
O - development (organizational and technological preparation of new production);
P - production;
B - implementation (preparation for functioning at the consumer);
E - operation (use, repair and disposal after removal);
1, 2, 3 - model number.
The main directions for accelerating and increasing the efficiency of R&D are:
optimization of the level of interspecific and intraspecific unification of products, technological processes, production elements;
increasing the scientific and technical potential of R&D;
application modern forms R&D organizations;
analysis and compliance with the principles of organization of management and production processes;
application of scientific management approaches, etc.