Definition of proactive capital R&D. Research, development and technological work
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 scientific research work(research work)
|
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. Identification of the need to conduct experiments to confirm certain provisions of theoretical studies or to obtain specific values of parameters 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 of technological conditions (TS) 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. At the early stages of design work, these calculations are predictive in nature and include:
Technical and economic analysis of 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, rates of return En corresponding to various types of investment efficiency are often used. 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).
Strategy " deep penetration to the market" allows you to achieve a price reduction to a minimum level for which the manufacturer adheres to the inequality 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 the standard 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 of investments) Ei would be equal to 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.
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 moment where this system is 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:
Expansion of 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 contracts for 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 obtaining finished products more easily and economically, but also to solving 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. The example of Western countries clearly shows the prospects for the development of R&D and attracting investment from the private sector. 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, and bribery have long ago ceased to be something new and striking in the innovative activities of the state.
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 main objectives of research and development work (R&D) are:
obtaining new knowledge in the field of development of nature and society, new areas of their application;
theoretical and experimental testing of the possibility of materializing in the sphere of production the standards for the competitiveness of the organization’s goods developed at the stage of strategic marketing;
practical implementation of a portfolio of novelties and innovations.
The implementation of these tasks will improve the efficiency of resource use, the competitiveness of organizations, and the living standards of the population.
Basic principles of R&D:
implementation of previously discussed scientific approaches, principles, functions, management methods in solving any problems, developing rational management decisions. The number of scientific management components used is determined by the complexity, cost of the control object and other factors;
orientation of innovation activities towards the development of human capital.
R&D is divided into the following stages of work:
fundamental research (theoretical and exploratory);
applied research;
development work;
experimental, experimental work that can be performed at any of the previous stages.
The results of theoretical research are manifested in scientific discoveries, substantiation of new concepts and ideas, creation of new theories.
Exploratory research includes research whose task is to discover new principles for creating products and technologies; new, previously unknown properties of materials and their compounds; management methods. In exploratory research, the purpose of the planned work is usually known, more or less clear theoretical basis, but not specific directions. In the course of such studies, theoretical assumptions and ideas are confirmed, although they can sometimes be rejected or revised.
The priority importance of fundamental science in the development of innovation processes is determined by the fact that it acts as a generator of ideas and opens paths to new areas. But the probability of a positive outcome of fundamental research in world science is only 5%. In a market economy, industrial science cannot afford to engage in this research. Fundamental research should, as a rule, be financed from the state budget on a competitive basis, and extra-budgetary funds may also be partially used.
Applied research is aimed at exploring ways of practical application of previously discovered phenomena and processes. Their goal is to solve a technical problem, clarify unclear theoretical issues, and obtain specific scientific results that will later be used in experimental design work (R&D).
R&D is the final stage of R&D; it is a kind of transition from laboratory conditions and experimental production to industrial production. Developments mean systematic work that is based on existing knowledge obtained as a result of research and (or) practical experience.
Developments are aimed at creating new materials, products or devices, introducing new processes, systems and services, or significantly improving those already produced or put into operation. These include:
development of a specific design of an engineering object or technical system (design work);
development of ideas and options for a new object, including non-technical ones, at the level of a drawing or other system of symbolic means (design work);
development of technological processes, i.e. ways of combining physical, chemical, technological and other processes with labor ones into an integral system that produces a certain useful result (technological work).
Statistics developments also include:
creation of prototypes (original models that have the fundamental features of the innovation being created);
their testing for the time necessary to obtain technical and other data and accumulate experience, which should subsequently be reflected in the technical documentation on the application of innovations;
certain types of design work for construction that involve the use of the results of previous research.
Experimental work - a type of development associated with experimental verification of results scientific research. Experimental work is aimed at manufacturing and testing prototypes of new products, testing new (improved) technological processes. Experimental work is aimed at the manufacture, repair and maintenance of special (non-standard) equipment, apparatus, devices, installations, stands, mock-ups, etc., necessary for R&D.
The experimental base of science is a set of experimental production facilities (factory, workshop, workshop, experimental unit, experimental station, etc.) performing experimental work.
Thus, the goal of R&D is to create (modernize) samples of new equipment, which can be transferred after appropriate tests to mass production or directly to the consumer. At the R&D stage, the final verification of the results of theoretical research is carried out, and the corresponding technical documentation, samples of new equipment are manufactured and tested. The likelihood of obtaining the desired results increases from R&D to R&D.
The final stage of R&D is the development of industrial production of a new product.
The following levels (areas) of implementation of R&D results should be considered.
1. Use of research results in other scientific research and development, which are the development of completed research or are carried out within the framework of other problems and areas of science and technology.
2. Use of R&D results in experimental samples and laboratory processes.
3. Mastering the results of R&D and experimental work in pilot production.
4. Mastering the results of R&D and testing prototypes in mass production.
5. Large-scale dissemination of technical innovations in production and saturation of the market (consumers) with finished products.
The organization of R&D is based on the following intersectoral documentation systems:
State Standardization System (FCC);
Unified system 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 recommendations international organizations ISO (International Organization for 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-intensive products, organizational and technical development of production is significantly expanded, and new situations arise. Therefore, at the R&D stage, it is recommended to conduct research into the mechanism of action of competition law and antitrust legislation.
In order to develop new products and introduce modern technologies, organizations conduct research, development and technological work (R&D). These works can be carried out by the organization itself or under an agreement with specialized organizations.
Research work includes work related to the implementation of scientific activities and experimental developments, defined by the Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy.”
Scientific (research) activity – activity aimed at obtaining and applying new knowledge;
applied scientific research – research aimed at applying new knowledge to achieve practical goals and solve specific problems.
Scientific and technical activities are activities aimed at obtaining and applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as a single system.
Experimental development is an activity based on knowledge acquired through scientific research or practical experience and aimed at creating new materials, products, processes, devices, services, systems or methods and their further improvement.
In accounting and reporting, information on expenses associated with R&D is reflected in accordance with PBU 17/02 “Accounting for expenses on research, development and technological work,” approved by the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 115n.
The provision applies to organizations performing R&D on their own or under an agreement with the customer of the specified work in relation to R&D:
For which results were obtained that are subject to legal protection, but were not formalized in the manner prescribed by law;
For which results were obtained that are not subject to legal protection in accordance with the norms of current legislation.
The provision does not apply to accounting for costs associated with improving technology and production organization, improving product quality, changing product design and other operational properties carried out during the production process.
R&D expenses are recognized in accounting only after completion of the work, subject to the following conditions:
The amount of expenditure can be determined and confirmed;
There is documentary evidence of work completion (work completion certificate);
Using the results of work 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.
If at least one of the conditions is not met, the organization's expenses related to R&D are recognized as other expenses of the reporting period. Other expenses of the reporting period include expenses for research work that did not produce a positive result. R&D expenses recognized as other expenses in the reporting period cannot be recognized as non-current assets in subsequent reporting periods.
When performing work on the organization's own, a specialized unit is given a technical assignment for the development or topic of work.
When work is carried out by specialized organizations, a contract for R&D is concluded. The Contractor undertakes to carry out scientific research stipulated by the technical specifications of the customer, and under the contract for the performance of development and technical work - to develop a sample of a new product, design documentation for it, new technology. The customer undertakes to accept the work and pay for it.
R&D expenses include all actual expenses associated with the execution of work. R&D expenses are taken into account as part of investments in non-current assets on account 08, subaccount 8 “Performing research, development and technological work.”
Analytical accounting is maintained for each type of R&D and cost elements. Analytical accounting of R&D expenses carried out on the basis of business contracts is carried out separately by type of work and contracts.
Costs include:
Cost of inventories
Third-party company services
Costs for wages and other payments to employees directly involved in the performance of work
Contributions for social needs
Cost of special equipment and special equipment intended for use as test and research objects
Depreciation of fixed assets and intangible assets used in the performance of work
Costs of maintaining and operating research equipment
General business expenses associated with the execution of work
Other expenses directly related to R&D.
The accounting unit for R&D expenses is an inventory item.
An inventory object is considered to be a set of expenses for work performed, the results of which are independently used in the production of products (works, services) or for the management needs of the organization.
Based on completed research and development work, a report is drawn up, and for R&D work, a developed sample of a new product, design documentation for it, and technical documentation for the new technology are presented. Completed R&D is accepted for accounting on the basis of an acceptance certificate for completed work.
If R&D is subject to VAT from the performing organization, then it presents the customer with an invoice for VAT calculations. The customer accounts for VAT on R&D costs on account 19 “VAT on acquired assets.”
R&D costs, depending on the results obtained, may be recognized as an intangible asset, other expenses or R&D expenses.
Completed R&D, which produced results that require legal protection, are objects of intellectual property. An organization can obtain a patent for a utility model or an industrial design. As an accounting object, intellectual property is included in intangible assets.
Dt08.5 “Acquisition of intangible assets” - Kt51 – patent fee paid
Dt08.5 – Kt08.8 – costs of R&D are included in the costs of creating intangible assets
Dt04 “Patents and inventions” – Kt08.5 – R&D costs, the exclusive rights to which are confirmed by a patent, are taken into account as an intangible asset object
Completed R&D, for which results were obtained that are not subject to legal protection or are subject to, but not formalized in the prescribed manner, are accepted for accounting as R&D expenses, provided that they meet the criteria of PBU 17/02.
Dt08.8 – Kt10, 70, 69, 02, 60 – actual R&D costs
Dt04 “R&D expenses” – Kt08.8 – costs for performing R&D are taken into account in the amount of actual costs for carrying out work
If the R&D carried out by the organization does not produce a positive result, the expenses associated with their implementation are recognized in accounting as other expenses of the reporting period.
Dt08.8 – Kt10, 70, 69, 02, 60 – actual R&D costs
Dt91 – Kt08.8 – R&D expenses written off
The cost of R&D expense items accepted for accounting is written off as expenses for ordinary activities from the first day of the month following the month in which the actual application of the obtained R&D results began. There are two ways to write off expenses:
Linear
Method of writing off expenses in proportion to the volume of products (works, services)
The organization independently sets the deadline and method for writing off expenses. The period for writing off R&D expenses is set based on the expected period of use of R&D results, during which they are capable of generating economic benefits, but not more than five years. In this case, the period of use cannot exceed the period of activity of the organization.
Write-off of R&D expenses is carried out evenly in the amount of 1/12 of the annual amount, regardless of the method chosen by the organization for writing off expenses.
Dt20, 26 – KT04 - monthly write-off of the cost of an object of R&D expenses
When the use of R&D results is terminated, when the use of scientific research ceases to generate income, and the costs of conducting research are not completely written off, the remaining amount is included in other expenses.
Dt91.2 – Kt04 – R&D costs are included in other expenses.
For tax accounting purposes, Article 262 of the Tax Code of the Russian Federation provides for a period for writing off R&D expenses of three years. These expenses are included evenly in other expenses, subject to the use of research and development in production and (or) in the sale of goods (work, services) from the first day of the month following the month in which such research was completed.
The organization's expenses for R&D that yield a positive result are recognized in full for profit tax purposes. Therefore, R&D carried out in-house, from which the results are obtained, are not subject to VAT.
Expenses on R&D carried out for the purpose of creating new or improving existing technologies, creating new types of raw materials or materials that did not produce a positive result, are subject to inclusion in other expenses evenly over three years in an amount not exceeding 70% of actual expenses incurred. The remaining 30% of R&D that does not produce a positive result is not recognized as expenses for profit tax purposes, therefore they are subject to VAT.
Example 5. (Accounting for R&D expenses)
As a result of research, a new water purification technology has been developed.
Expenses amounted to
Dt 08 Kt 10,140,000 rub. – materials written off
Dt 08 Kt 02 60,000 rub. – depreciation of fixed assets has been accrued
Dt 08 Kt 70, 69 RUB 100,000 – wages and unified social tax accrued
Dt 08 Kt 76 2,000 rub. – patent fee
Dt 04 Kt 08,302,000 rub. – the result of R&D is accepted for use in work
Example 6. (Write-off of R&D expenses)
Dt 20 Kt 04 5033 rub. (302,000: 60) - monthly write-off of R&D expenses
After 40 months, it was decided to stop using the development results
302,000 - (5033 x 40) = 201,320 rubles.
Dt 91.2 Kt 04 201 320 rub. included in other R&D expenses
Research and development (R&D)
Introduction
The topic I have chosen is very relevant today. The economic revival, which began and continues thanks to the devaluation of the ruble and favorable global conditions for most export goods (oil, gas, ferrous and non-ferrous metals and other raw materials), cannot continue in the long term without a serious structural restructuring of Russian industry, in particular it seems practically the axiomatic need to increase the share of the innovation factor in total GDP. This will not only increase the competitiveness of Russian goods, the main advantage of which is their low price, which, however, weakly protects them from foreign competitors with the growth of real incomes of Russians and the strengthening of the ruble, it will not only protect export proceeds from sharp fluctuations in world prices (prices for finished products , as a rule, are more stable compared to raw materials), but can also increase overall labor productivity, which is several orders of magnitude lower than in developed countries.
So, the innovation sphere, the main component of which is experimental design and research development (hereinafter R&D), at the present stage of development is the main engine of economic growth, and not quantitative growth, which is typical of the Russian economy in Lately, but qualitative growth (increasing labor productivity, quality of life), which is inherent in developed economies.
Like many of our problems, the problem of developing the R&D sector is faced with solutions to financing issues. In my work, I tried to analyze the organization of R&D financing in Russia, identify modern problems, outline ways to overcome them, based on the practice of organizing financing abroad, the opinions of Russian economists on the transformation of the modern R&D financing system, the logic and knowledge gained during the study of the discipline "finance" " and related disciplines.
In the first chapter, I focused on the definition of the concept of R&D in Russian legislation; the role of R&D at the present stage economic development any country; on the main forms, types and methods of the R&D financing mechanism that were used in our country during the USSR and are used at the present stage; problems of quality improvement modern mechanism financing R&D, based on a quantitative limitation on the volume of financial resources that can be allocated for these purposes. The second chapter reveals the organization of R&D financing in developed countries and countries with economies in transition (CEE), it notes the positive aspects of each of the mechanisms, their disadvantages, and also analyzes the possibility of using certain forms, types and methods of organizing R&D financing in foreign countries to improve the mechanism for financing R&D in Russia.
The work uses materials from articles by Russian economists published in economic periodicals over the past 5-6 years, monographs, as well as statistical data from the State Statistics Committee, laws and regulations Russian Federation.
Chapter 1 Organization and problems of financing R&D in Russia
In order to talk about the mechanism of financing R&D in Russia, about the problems of its improvement, it seems necessary to understand the definition of the concept of R&D, which is given in the legislative acts of the Russian Federation, as well as in economic literature.
In legislative regulations In the Russian Federation, the concept of R&D is not clearly formulated. According to Art. 769 part two of the Civil Code of the Russian Federation (1) scientific research includes scientific research determined by the customer’s technical specifications, and development work includes the development of a sample of a new product.
In accordance with the instruction of the State Statistics Committee of Russia dated June 20, 1995 No. 63 (II), scientific research and development is understood as creative activity carried out on a systematic basis with the aim of increasing the amount of scientific knowledge, including about man, nature and society, as well as the search for new areas application of this knowledge. The criterion for distinguishing scientific research and development from related activities is the presence of a significant element of novelty in research and development.
However, scientific research and development does not include:
education and training;
other types of scientific and technical activities (scientific and technical services, including marketing activities; collection and processing of general purpose data (if this does not apply to specific research work), testing and standardization, pre-design work, specialized medical services; adaptation, support and maintenance of existing software);
production activities (including the introduction of innovations);
management and other support activities (activities of research and development management bodies, their financing, etc.).
Thus, when considering the problems of organizing and financing R&D, it is necessary to clearly separate the concept of “R&D” from its related concept of “innovation activity”, which is a broader concept and, in addition to R&D, includes activities related to the transformation of ideas (usually the results of scientific research and development or other scientific and technical achievements) into technological innovation, i.e. introduction of a sample of a new product into production, modernization of the technological process, production management systems, activities to promote a new product to the market, etc.
Isolation of the R&D stage in the entire innovation process is necessary not only in order not to go beyond the designated topic, but also so that we can speak directly about the specifics of the R&D financing mechanism, which has its own specific forms, types and methods, although it is clear that All stages of the innovation process are interconnected, as are the mechanisms for their financing, and it makes no sense to conduct research and development without their further implementation in production. However, within the framework of this work, I will focus specifically on the financing of the R&D stage, as at a key stage of innovation activity, requiring special, separate consideration.
Speaking about the organization and problems of financing R&D in Russia, it seems necessary to consider the main stages in the development of methods of financing scientific research and development in our country in order to take into account their advantages and disadvantages when improving the modern mechanism for financing R&D.
In our country for a long time improving the organization and financing of scientific research was linked only to the implementation of economic accounting in this area; the completeness of its use and the degree of implementation of its principles at different stages of economic development were determined by the needs of the national economy.
The first steps to introduce cost accounting in scientific organizations were taken in the early 30s. At this stage, sources of financing for problematic and applied work were differentiated. The former began to be financed from budget funds, the latter - by the direct customers of these works. However, during this period, the substantive side of the research being carried out was outside the scope of self-financing; the organization of institutions that took place in the 1920s according to the problem principle, when the financing of the organization was identified with the financing of the problem, was lost. With the development of scientific institutions, budget funds increasingly became a source of support not for a specific topic or problem, but for the institution as a whole, thereby the process of conducting R&D was divorced from the needs of specific economic entities.
“The next stage of translation and practical development of economic accounting problems was carried out after the adoption in 1961 of the resolution of the Council of Ministers of the USSR “On the transfer of industry research and design organizations to economic accounting.” It provided for an increase in the volume of work performed by these organizations under contracts, improvements forms of self-supporting relations in industrial science.
The financial relationship between the customer enterprise and the performing organization consisted in the fact that the customer, during the execution of the work, gradually transferred money to the contractor; the object of payment was the process of performing the work, and not its result. Thus, under the shell of self-financing there was no self-financing essence.
Expansion of independence in the use of own funds was provided for by the resolution of the Council of Ministers of the USSR of 1967 “On changing the procedure for planning costs for research work and on expanding the rights of heads of research institutions.” For the first time in scientific organizations, a category of profit appeared, which was the excess of income over expenses for contract work; 75% of this difference could be used to expand the research and production base.
Strengthening material interest was facilitated by a change in the principles of constructing an economic incentive system - remuneration began to be linked to the economic effect in national economy as a result of the implementation of developments. Fundamentally new aspects were the transition to a system of payments for fully completed work instead of stage-by-stage payments and the creation in the ministries of a single fund for the development of science and technology to concentrate resources on the most important areas of scientific and technical progress.
Despite the steps taken to partially improve the economic side of the activities of research and development organizations, the goal of building an economic mechanism that would ensure an increase in scientific output was not achieved. Funding and material incentives for workers were not made directly dependent on the results of research. The consequence was the low level and weak competitiveness of developments. There was also a lack of connection between the activities of scientific organizations and the technical level of the industries they served. "(12 pp. 48-49)
Thus, the financial mechanism operating in industrial scientific organizations in the 70-80s did not ensure an increase in the efficiency of their activities. This is confirmed by the following data.
The field of industrial science developed mainly due to extensive factors: when a new scientific and technical problem arose, additional material and human resources were allocated, new research institutes and design bureaus were created.
So, from 1970 to 1987. number scientific works number of employees in industry-specific scientific institutions increased by more than 50%, reaching 652 thousand people.
The number of people employed in science and scientific services grew at the same rate – 146% for the period under review. As a result, their share of total number working in the national economy increased from 3.3% in 1970 to 3.7% in 1987.
Over the same years, allocations for science from the state budget and other sources increased by more than 2.8 times, amounting to 32.8 billion rubles in 1987.
The increase in spending on science outpaced the growth rate of national income, which led to an increase in their share in its composition in 1970-1987. from 4.0 to 5.8%." (12 p. 50)
The growth of allocations to the scientific sphere cannot be considered as a negative trend. The development of science can be ensured only under certain material prerequisites. But at the same time, the growth of invested funds should be accompanied by an increase in the return on the implementation of scientific developments.
However, in 1987, only 24.2% of completed research topics had a technical level corresponding to the level of the best domestic and foreign developments.
Thus, the average annual number of created samples of new technology, which are the final product of applied science, has been constantly decreasing in recent years - from 3704 in 1976-1980. to 2724 in 1987 (Table 1.1 Appendix 1).
The economic efficiency of measures for new technology in the industry as a whole was also declining. As can be seen from the data in Table 1.2 (Appendix 2), with increasing costs for the introduction of new technology in 1976-1987. – 151.7% (per event – 133.6%), profit from each ruble of implementation costs grew at a slower pace (120% for the period under review).
These indicators reflect the deterioration of the composition of innovations, the predominance of insignificant improvements in equipment and technology. Thus, a crisis arose in the financial and credit mechanism in the field of managing scientific and technological progress (including the scientific sphere). Economic levers and incentives to accelerate the introduction of new scientific developments into production and improve their quality were not found. There was no interest of enterprises in increasing their scientific and technical level. The organizational unification of science and production was not supported by the creation of a unified financial mechanism. His role was mainly to ensure the uninterrupted flow of funds to scientific organizations.
In 1987, as part of the general trend towards the revival of market relations, a radical resolution was adopted “On the transfer of scientific organizations to full economic accounting and self-financing.” It was aimed at reversing the existing trend of lagging behind in the field of scientific and technological progress by radically changing the economic mechanism. For the first time, a policy document formulated a provision on scientific organizations as commodity producers and on the commercial nature of scientific and technical products. The profit of enterprises engaged in R&D began to be defined as the difference between the proceeds from the sale of scientific and technical products, services (accepted and fully paid by the customer) and the costs of their creation. The size of incentive funds began to depend directly on success in the sale of scientific and technical products, since the source of their formation was deductions according to established standards from profits, which stimulated employees to create in-demand products and services at the lowest possible cost.
Since 1988, research institutions were transferred to other methods of financing from the budget - not institutions were financed, but specific programs and topics. The amount of funding depended on how many topics the institution took part in and in what time frame it completed them. The development of these methods has led to the emergence of a new instrument for financing research - grants - subsidies for specific developments. Researchers could receive money to implement their own project only after it had passed the examination and received recognition from the academic council of the relevant research institution.
With the transition to market methods of economic management, enterprises were given the opportunity to create various funds for financing internal R&D at the expense of profits, and independently determine their size, conditions of formation and use. Sectoral and intersectoral centralized funds were retained and used within ministries and departments. The presence of centralized sources made it possible to concentrate efforts on the most important areas of scientific and technical progress, maneuvering the industry’s resources.
To create additional incentives for enterprises to increase costs for R&D, preparation and development of new advanced technologies and types of products, incentives were provided to include part of these costs in the cost of production.
Summing up the analysis of the development of the R&D financing mechanism in the pre-reform period, I would like to note that this development gradually moved towards the introduction of market and quasi-market methods of financing R&D and the entire scientific sphere as a whole. This movement was positive, as it brought with it the creation of a R&D financing system that was designed to encourage business entities to create research products that were in demand from customers. Centralized funding has moved from financing research institutions to financing specific topics and programs, providing researchers with grants on a competitive basis with all the ensuing consequences (although these competitions were not always objective in nature, which was associated with the lobbying capabilities of certain scientists). In addition, R&D financing, especially in terms of applied research, was increasingly carried out at the expense of enterprise funds: profits, depreciation charges; through the credit resources of the banking sector (although credit at that time was often akin to financing). However, despite the progress clearly achieved, there was a serious structural bias towards the military-industrial complex, in the area of which the lion's share of scientific research and development was carried out. In addition, despite the entire mechanism for stimulating the R&D sector, the practice of introducing R&D in the industries producing consumer goods has not received proper distribution, largely due to the fact that any product, due to the absence of any serious competition and the planning and distribution nature of the economy, eventually found its consumer.
Among other things, analyzing the Soviet experience in the development of the R&D financing system, I would like to once again emphasize that quantitative incentives, although important, cannot be effective without a qualitative change in the mechanism for the accumulation and use of financial resources. Based on this thesis, we can move on to an analysis of the modern mechanism for financing R&D, as well as the problems associated with it.
1.2 Organization and problems of financing R&D in Russia at the present stage
An assessment of the current state and structural changes in Russia's innovative potential allows us to state the fallacy of a number of fundamental reform guidelines, the essence of which was manifested in a landslide decline in innovation and investment activity, which largely determined the worsening of the crisis in the Russian economy. Severe restrictions on the money supply and the policy of achieving a “real” bank loan rate in isolation from the rate of profit in material production caused not only the payment crisis, but also the depletion of loan capital, primarily in the innovation sector; price liberalization has devalued fixed assets, practically eliminating the depreciation source for innovative renewal of the production apparatus; accelerated privatization essentially destroyed the unity of the innovation process, stimulating the repurposing of the experimental science base for the production of profitable products.
Removing the innovation base from the list of strategic priorities for the development of the domestic economy was a serious miscalculation of the first stage of reform. The uniqueness of the modern innovation situation in Russia is characterized, on the one hand, by the presence of significant fundamental and technological advances, qualified scientific personnel, and a developed research and production base, and on the other hand, by the extremely weak focus of this important element of national wealth on implementation in specific innovations.
To a decisive extent, the crisis in the innovation sphere was predetermined by destructive trends in its financial support. Expenditures on research and development in Russia for 1989-1999 in constant prices decreased by almost 3.3 times. As a result, in 1999 they did not exceed 30% of the 1989 level (31 p. 2). Hence, if in developed Western countries, members of the Organization for Economic Cooperation and Development (OECD), R&D expenditures amount to 2.2% of GDP, in the G7 countries - 2.4%, and in the USA - 2.6%, then in Russia this figure is at the level of 0.9% (33 p. 2). This means that in terms of R&D expenditures per capita, we are ten times inferior to world leaders today.
Speaking about the mechanism for financing R&D in Russia, we can divide the sources of financial resources into 3 large groups and talk about each of them in more detail:
government funding;
own funds enterprises;
involved funds.
As for the first group, as can be seen from the diagrams (Appendix 2) the share budget costs in the structure of R&D financing fell from 60.7 to 49.9% over the years 96-99. Although in Russia expenditures on R&D amount to 1.74% of the federal budget, and in the state budgets of OECD countries 0.7% is spent on these purposes, in the G7 - 0.8%, and in the USA - 0.9%, in our country The share of the federal budget in GDP is 4 times lower than the corresponding indicators of leading Western countries.
In Western countries, R&D funding comes, naturally, mainly from non-state sources. But for Russian science today main threat is the lack of “effective demand” for advanced technologies and industrial innovations in the domestic market. Science and scientific and technical activities belong to the service sector, and these services must be such that they are in demand by the market. Unfortunately, our domestic market for scientific services and high-tech products is currently very small. Most enterprises cannot afford to “buy” science services. In these conditions, the state should act as a sponsor and coordinator of placing orders for scientific work. Moreover, in conditions of economic crisis, only vitally important things should be financed from the budget. innovative projects, affecting the level of development of the economy as a whole.
Methods of public financing of R&D can be direct and indirect. Direct financing of R&D from the budget consists of the continuous provision of funds to state scientific and technical institutions based on cost estimates. The distribution of allocations from the federal budget for science is carried out in accordance with functional classification expenses in two main areas:
01 Basic research
02 Development of promising technologies and priority areas of scientific and technological progress.
As can be seen from Table 1.3 (Appendix 3), although costs in these two areas increased in absolute terms in 1999-2001, the share of these costs in 2000-2001. in the total amount of federal budget expenditures, despite the growth in 2001, was lower than in 1999, this suggests that the state does not place the research sector in first place in the queue of its priorities, which, in our opinion, does not seem correct, since the total budget of all Russian science, with all its enormous role in the possibility of promoting high-quality economic growth, is comparable to the budget of a large US scientific center.
An important form of financing fundamental research is the provision of grants to research teams and individual scientists carrying out promising developments. A grant is understood as monetary and other funds transferred free of charge and irrevocably to conduct specific scientific research under the conditions determined by the grantor. Grants are provided on a competitive basis, which involves the provision of grants to those researchers and developers who undertake to complete them at the best price-quality ratio. This, in turn, involves achieving the maximum effect from the use of public funds aimed at financing scientific developments. However, the provision of grants in conditions of limited financial resources of the state should be carried out in the highest priority areas, suggesting the presence of significant economic and social effects, and in general, the development of public financing should be aimed at strengthening the principles of repayment and payment (even if partial).
One of the forms of direct financing of R&D from the federal budget is the provision of budgetary allocations to science funds. Thus, the federal budget for 2001 provides for the allocation of funds to the Russian Foundation for Basic Research (RFBR) and the Fund for the Promotion of Small Enterprises in the Scientific and Technical Sphere. As can be seen from Table 1.4 (Appendix 4), there is a constant increase in government allocations to these funds, and this increase this year, judging by Table. 1.3 exceeded the growth in spending on basic research and promoting scientific and technological progress, this can be called a positive trend because the funds are targeted in nature, aimed at the development of fundamental research and small forms of entrepreneurship - the main locomotive of the R&D sector in the West, and distribute funds on a competitive basis. The funds' funds are used to finance scientific institutions at the appropriate level. The allocations are distributed by the Ministry of Science and Technology of the Russian Federation. The Ministry does not regulate the targeted allocation of funds by type of expenditure - this is the priority of the scientific organizations themselves.
Direct government funding is aimed primarily at the field of fundamental research, in which one of the priority areas of use is the financing of scientific organizations, academic institutes, higher educational institutions, and federal research laboratories. Here, the main task of reform in the context of a sharp budget deficit is to highlight the strategic core of the scientific research sphere as a guarantor of the preservation of domestic scientific school in priority areas of scientific and technological progress.
In the conditions of the transition period, state innovation policy should include: firstly, the development of areas within which new generations of technology are created, ultimately ensuring Russia’s status as a leading technological power; secondly, preserving the strategic core of innovative potential on the basis of structures working in priority areas of scientific and technological progress; thirdly, promoting the formation and development of market relations in the innovation sphere, the formation of a competitive environment and small innovative businesses.
The financial mechanism for implementing the state policy of financing R&D should be a system of resource provision for the entire innovation cycle, including the stages of development, industrial production and operational application of innovations. The budgets of constituent entities and municipalities should play a major role in this direction, because It is obvious that the state does not have much interest in financing developments used on a regional scale, let alone their implementation.
Another area of government funding is the area of applied research and implementation work. Of particular importance within this area is the strengthening of the role of government procurement. The object of targeted government funding should be federal innovation and state scientific and technical programs. Their main content consists of projects selected by competition to create specific types fundamentally new equipment, technologies and materials or achieving practical results in the course of complex theoretical and experimental research. In combination with the mandatory “transparency” of procedures for the provision of government orders on a competitive basis with the subsequent conclusion of a contract for its implementation, such a practice will ensure a targeted nature and an overall increase in the efficiency of the use of financial resources. Government order forms can be:
target contract under specific goals and certain performers with the exclusive right of the state to the results obtained;
a competitive contract with a division of ownership of the results obtained between the state and the performer and the right of the state to buy out his share from the performer.
In general, the mechanism of direct financing is the most promising precisely in the areas of solving national problems: financing science, fundamental research, priority applied research, etc. - to stimulate an increase in the share of R&D costs within business entities, it is necessary to use the mechanism of indirect government financing.
A key element of such a mechanism is the practice of providing benefits to R&D performers. First of all, we are talking about tax benefits. Thus, Russian tax legislation provides benefits for organizations carrying out R&D at their own expense. In accordance with subparagraph “h” of paragraph 1 of Art. 6 of the Law of the Russian Federation “On the income tax of enterprises and organizations” (3) when calculating income tax, taxable profit for actually incurred costs and expenses at the expense of profits remaining at the disposal of the enterprise is reduced by the amounts allocated by enterprises for R&D, as well as Russian Foundation for Basic Research and Russian Fund for Technological Development, but not more than 10% of the amount of taxable profit. It should also be taken into account that clause 7 of Art. 6 of the same law, for a number of benefits (including the above-mentioned benefit for organizations carrying out R&D), a 50% limit is established on the reduction of the actual amount of tax calculated without taking into account these tax benefits.
Unfortunately, at present, enterprises practically do not use this benefit, firstly, due to the lack of profit, in which a 10% discount does not play a significant role, and secondly, due to the lack of the possibility of carrying out such work on their own. In this regard, in order to encourage enterprises to introduce new technologies, it is necessary to provide for a reduction in the income tax base for the full amount of R&D. At the same time, if it is impossible to cover R&D expenses from the profits of one year, it is necessary to provide for a reduction in income tax in subsequent years.
If we talk about benefits for scientific organizations, then there are problems here too. So subparagraph “e” of paragraph 1 of Art. 6 of the Law of the Russian Federation “On the income tax of enterprises and organizations” (3) it is established that when calculating income tax, taxable profit for actually incurred costs and expenses at the expense of profits remaining at the disposal of the enterprise is reduced by amounts sent by scientific organizations that have passed the state accreditation directly for the conduct and development of research and development work in the manner and according to the list established by the government of the Russian Federation. This benefit is removed from the 50% limitation mentioned above. “However, the practical application of this income tax benefit is currently seriously hampered by the fact that there is no procedure approved by the government of the Russian Federation for excluding from the taxable profit of scientific organizations that have undergone state accreditation the actual costs incurred for conducting and developing R&D” (32 p. 9).
In addition to income tax benefits, the preferential tax regime for research and development work is applied in accordance with subparagraph “m” of paragraph 1 of Art. 5 of the Federal Law “On Value Added Tax” (2), R&D carried out at the expense of the budget and funds of the Russian Foundation for Basic Research are exempt from VAT. Russian Fund for Technological Development and formed for these purposes in accordance with the legislation off-budget funds ministries, departments, associations, as well as R&D carried out by educational and scientific institutions on the basis of business contracts.
This benefit is, in our opinion, a completely justified step because this not only stimulates customer enterprises to cooperate on a contractual basis with educational and scientific institutions, but also guides participants in the innovation process to carry out work that implements priority areas scientific and technological progress, the creation of new generations of equipment developed in accordance with government orders, the creation of specialized extra-budgetary funds for financing R&D. In addition to preferential taxation, benefits include:
application of an accelerated depreciation mechanism for equipment used in research;
providing the opportunity to create funds in state scientific organizations material incentives, scientific, technical and social development at the expense of funds received from its own commercial activities and savings according to budget estimates for the completed work of these institutions.
The next important group of R&D financing sources are enterprises’ own funds. Unfortunately, it should be noted that in the structure of R&D expenditures, the share of the business sector as a source of financing is falling. For 1994-1999 it decreased by more than 4 points - from 19.9 (24 p. 88) to 15.7% (see diagrams in Appendix 2), with a non-linear nature of the reduction. In countries with developed market economy The role of private business in the financial support of the innovation sphere is much greater, which is, in my opinion, quite justified since within the enterprise all stages of the innovation process are closed and R&D, for the financing of which internal funds of enterprises (profit, depreciation fund, sustainable liabilities) are used, in ultimately result in finished innovative products that are in demand among consumers (with a properly structured production and sales policy of the company). Of course, with the growth of industrial production and effective demand, and therefore the income and profit of enterprises and organizations, the share of own funds in financing capital expenditures and R&D costs will gradually increase, which was observed in 2000, however, to stimulate R&D activities within the business sector with The state must take measures (as discussed above) to indirectly influence this process.
The key link in the financing of R&D are extra-budgetary funds, which are essentially a link between the business sector and organizations engaged in research work as their main activity. According to clause 1 of the Procedure for the formation of extra-budgetary funds (10), “federal executive authorities and commercial organizations can create the following extra-budgetary funds to finance scientific research and experimental development:
Ministry of Science and Technology of the Russian Federation - Russian Fund for Technological Development;
Federal ministries and other federal executive bodies - funds for financing scientific research and experimental development of the relevant federal ministries and other federal executive bodies;
commercial organizations – funds for financing scientific research and experimental development of relevant commercial organizations.
Extra-budgetary funds of federal executive authorities are formed through: – voluntary contributions made on a contractual basis by organizations (business entities) under their jurisdiction;
1.5% – x deductions;
contributions from commercial organizations.
Extra-budgetary funds of commercial organizations are formed from their own contributions (1.5%), as well as contributions made on a contractual basis by other commercial organizations.
Federal executive authorities and commercial organizations, in accordance with an agreement with the Ministry of Science and Technology of the Russian Federation, quarterly transfer 25 percent of the funds received into their extra-budgetary funds to the Russian Technological Development Fund.
It seems that the mechanism for financing R&D through extra-budgetary funds is very effective. The allocation of funds from extra-budgetary funds is carried out on a contractual basis, based on competitions and project reviews. Funds began to play a connecting link between customers and R&D performers, providing financing, including on a repayable basis. The most successful in terms of the tasks set were the Russian Foundation for Basic Research, the Russian Humanitarian Science Foundation that spun off from it, as well as the Fund for Assistance to the Development of Small Enterprises in the Scientific and Technical Sphere.
The organization can compensate for the lack of its own funds through borrowed sources. First of all, such sources include bank loans. The loan most closely corresponds to the nature of market relations, taking into account the conditions for its provision (repayment, urgency, security). It can be used at all stages of innovation activity, in financing orders of the real sector of the economy carried out in the scientific, technical and innovation spheres.
Commercial banks can finance R&D carried out by scientific organizations under contracts with interested customers who pay for the work after its full completion and acceptance. The bank can act as a coordinator of an innovative project on behalf of a specific body that is the owner of funds, which will ensure increased efficiency of investment of funds and responsibility of performers, since the financial institution can resort to claims of penalties for improper execution of the contract.
The loan can be most widely used when carrying out R&D expenses directly at the enterprises themselves, since it allows the latter to carry out innovations without large one-time diversion of their own funds for these purposes. working capital. This is facilitated by the adoption of the Federal Law "On Amendments and Additions to the Law of the Russian Federation "On the Profit Tax of Enterprises and Organizations".(3) Funds allocated to finance capital investments, as well as repayment of bank loans received and used for these purposes.Profits of banks and credit institutions received from providing loans for a period of 3 years or more for making capital investments in the development of the production base of enterprises are exempt from taxation.
Unfortunately, we have to admit that many Russian commercial banks are not able to finance R&D costs of enterprises and organizations. This is due to the fact that domestic banks are distinguished by the following features: a relatively small amount equity banks, low share of equity capital in assets, predominance of short-term liabilities, limiting opportunities long-term investments, a high share of account balances of enterprises and organizations in liabilities, the severity of the problem of liquidity of bank assets, etc. These features do not allow most Russian banks to carry out long-term lending to innovative projects, since banks’ own funds are relatively small, and those attracted are mainly short-term in nature.
The severity of the problem of a reliable borrower is reduced by the practice of banks obtaining liquid collateral for a loan. Lending to customers without additional collateral is possible only if the enterprise has a sufficiently strong position in the market. The following are used as collateral for a loan: collateral, guarantees, sureties, credit risk insurance, assignment of the borrower's claims to a third party in favor of the bank.
At the same time, there are objective restrictions associated with the use of collateral as a means of minimizing risk, since there are few enterprises and organizations that have the opportunity to provide collateral that meets the bank’s requirements.
Declining inflation and falling yields on state bonds are forcing banks to look for new areas of capital investment. However, banks that refuse speculative operations in favor of lending to production experience serious financial problems, since “among industrial enterprises in Russia in need of investment, no more than 1% are able to repay the loan” (26 p. 20). The peculiarities of R&D-related activities (riskiness, lack of income for a long time after the creation of a prototype product), as well as the severe financial crisis of August 1998, further turned the attention of commercial banks away from innovation activities in general.
Today, the state should take more radical measures aimed at increasing the interest of credit institutions in servicing the R&D sector. Such measures may include the following:
exclude or significantly reduce the amount of urgent debt of enterprises implementing innovative projects from the taxable profit of the bank;
reduce the amount of required reserves in the Central Bank by 50% for commercial banks lending to innovative projects of domestic enterprises;
guarantee timely repayment of loans received from commercial banks through interest-free lending from the Central Bank for certain periods of prolongation of overdue loans;
provide targeted resources from the Central Bank of Russia at lower rates for the purpose of lending to innovative processes by commercial banks. (26 p. 21)
In addition to funds from Russian banks, it seems appropriate for the state and business entities to take action to attract foreign investment. Foreign investment would greatly contribute to the growth of innovative activity of Russian enterprises, since direct investments of foreign capital are preferable to loans that increase the country’s external debt. The implementation of the state strategy to attract foreign investment into the real sector of the economy involves the creation of a favorable investment climate and an effective mechanism for their mobilization. To this end, government authorities must formulate a system of benefits and preferences for foreign investors, enshrining them in the tax and customs codes and other legislative acts, as well as creating joint ventures.
Summing up the analysis of the current state of the R&D financing mechanism, I would like to note that its further reform should be aimed at strengthening market principles of financing. Expenditures on R&D should occur mainly within the framework of business entities directly involved in the production of competitive innovative products, which should be stimulated by a verified system of appropriate benefits from the state. The interaction of business entities with research organizations should take place on a contractual, commercial basis, through an established system for coordinating the placement of orders on a competitive basis (through funds, specialized commercial intermediaries involved in accepting orders for R&D and searching for the most effective performers). State funding, with stable economic development, should concentrate only on the field of fundamental research, support for science, and the most significant areas of applied research. The development of new, promising forms and types of organization and financing of R&D must be based on the use of successful world experience, which must be adapted to the realities of our reality. It is on the problems and opportunities of using world experience that I will focus in the second chapter.
Chapter II R&D financing system in foreign countries
2.1 R&D financing in OECD countries
By the end of the 20th century, it became obvious that the level of development of the scientific and technical sphere - science, education, knowledge-intensive industries, world technology markets - determines the boundaries between rich and poor countries, creates the basis for sustainable economic growth, is the most important factor solutions to social problems. Technological progress has changed not only the scale and structure of production in industrialized countries, but also has had a noticeable impact on the quality of life and the relationships of people with each other and with the outside world.
Developed countries have completed two most important stages of the modern scientific and technological revolution. At the first stage (1940s - 50s), it was aimed primarily at creating weapons systems and ensuring military-technical superiority. At the second stage (60s - 80s), this goal was not removed, but a qualitatively new task appeared - ensuring stable rates of economic growth, increasing the global competitiveness of key industries. At this stage, the contribution of the factor of scientific and technological progress to economic growth becomes decisive; its significance may be greater than the contribution of capital and labor costs.
The third, modern stage is characterized by the fact that developed countries have begun to formulate and solve a set of new, mainly socio-economic problems that require a shift in the priorities of scientific and technological policy towards information services, medicine, ecology and other aspects of sustainable growth and improving the quality of life. With a high degree of probability, it can be argued that these tasks will remain relevant in the next decade.
If we talk about the quantitative characteristics of R&D financing in developed countries, then in the last decade, the indicators of the overall science intensity of GDP (the ratio of national R&D expenditures to GDP) in developed countries have stabilized, while maintaining small annual fluctuations. For the USA, Japan and Germany, this figure was set at 2.5 - 2.8%, in France and Great Britain -2.2-2.4%, in Italy and Canada -1.3-1.5%. (Table 1.5 Appendix 5) For most developed countries, the process of formation and growth of the public sector of science, most intense in the war and post-war period, is basically completed. The latest practice of managing scientific and technological progress shows that the financing of innovation is increasingly acquiring an intra-company nature. Thus, in the USA in 1998, the state's share of R&D expenditures fell to 30% compared to more than 50% in the early 80s. (15 p. 25) However, the state in developed countries still takes a significant share of financing R&D costs. In the early 90s, over 50% of R&D costs were borne by the state in the UK and France, and more than 40% in Germany. Of the developed countries, only in Japan this share fluctuated between 20-30%. (12 p. 44) However, the participation of the public sector in the implementation of scientific research is 10-20%, (22 p. 56) i.e. Most of the public funds are used by private sector companies. Scientific divisions of large corporations, small and medium-sized knowledge-intensive firms are strengthening their positions in national scientific and technological development, relying on the education system created with the help of the state, infrastructure and some economic benefits.
Accordingly, in most developed countries, non-budgetary funding for scientific research and development will significantly exceed the volume of budgetary allocations in this area. On average for OECD countries it increased from 55% in 1981 to 65% in the early 90s. (19 p. 294)
The main source of non-budgetary funds is the business sector, which is dominated by large national and transnational corporations. Business sector corporations in developed countries have historically emerged as the most important structures of national innovation systems. It is they who, while simultaneously financing research and translating scientific results and inventions into real products and technologies, take upon themselves economic responsibility for the main directions of scientific and technological progress; they account for most of funding of science by the private sector. The business sector is and will remain in the future the largest performer of R&D, both in terms of the volume of funds spent and in terms of the number of scientists and engineers engaged in scientific research.
In developed countries, 2/3 of all industrial research is carried out by large corporations, but significant influence in this process Since the 1980s, small firms began to provide assistance that were most effective in disbursing funds. Thus, the costs of operating small companies amount to about 5% of the total volume of R&D, and the share of innovations introduced by these companies in the total volume is over 50%. (12 pp. 6-7) At the same time, small firms are most effective precisely at the R&D stage, often leaving the right to mass production of created samples to large business units.
In most developed countries, the development of the R&D sector proceeds mainly through the creation and financing of venture (risk) enterprises, this form is especially typical for JV TA. Venture financing has paradoxically become one of the engines of the American economy, although the volume of capital investments by venture business in the same Silicon Valley is not exceeds 12 billion dollars per year. (27 p. 18) Relatively small enterprises, developing new ideas and creating technologies, pull the giants behind them, promptly providing them with advanced developments in a variety of fields.
The purpose of creating venture firms is to carry out all stages of R&D, create a prototype of an innovative product and bring it to the production stage. Modern venture enterprises are flexible and mobile structures and are characterized by extremely high and focused activity, which is explained by the direct personal interest of the company's employees and venture business partners in the speedy successful commercial implementation of the R&D product at minimal cost. In terms of the pace of bringing developments to commercial implementation, neither large, nor even medium-sized and small industrial firms can compete with them. Statistics show that the progenitors of more than 60 percent of major innovations of the 20th century were venture capital firms. (23 p. 32)
As a rule, such small firms are created to work on a specific project to create a revolutionary product that has no analogues and, accordingly, does not yet have its own niche in the market. Therefore, financing such companies is always associated with increased risk. Financing of such firms is carried out either by direct investors in the project that interests them or through a fund specially created for such purposes. The advantage of venture funds is the ability to minimize the risks of possible losses through diversification of investments of available funds into shares of several venture firms.
The main sources of risky investments are funds from: corporations, insurance companies; banks; pension funds; private foundations; individual investors; states. Receipts of venture capital from foreign sources are also important.
"For countries Western Europe characteristic is the significant share of bank funds. As an example of a “purely European” structure of sources of risk capital, we can take Germany (in “/o”) banks - 44.9, industrial monopolies - 36.8, insurance companies - 7.8, pension funds– 1.4, state – 4.3, individual investors – 4.8.
Sources of risky financing in the United States are characterized by a significant share of pension funds - more than 34% of the total." (12 p. 24) This is explained by the fact that in 1978 a law was passed under which pension funds received permission to use some of their funds in financial transactions with an increased degree of risk. This law can be considered one of the elements of the US government science and technology policy. It opened the valve for a new and very intensive source of financing innovations. However, due to the fact that the stock market is subject to periodic crises, pension funds and insurance companies were wary of investing in the securities of venture capital firms. This is where American venture capital funds came to the fore, acting as intermediaries and using money from pension funds, insurance funds, and banks to finance venture capital ventures. Venture funds thus skim off donors investments are responsible for possible losses and share it with the companies in which the raised funds are invested.
Sources of borrowed capital risky companies are primarily loans provided by commercial banks. In addition, loans different types may be provided industrial enterprises(most often these are enterprises bound by contracts for the supply of raw materials, materials, semi-finished products, etc.), tenant companies, and insurance companies.
“In order to increase the interest of banks in lending to innovation, the government takes on a significant share of the risk by guaranteeing loans provided by commercial banks (for example, in the USA, the Small Business Administration can guarantee up to 90% of a loan provided by a bank)” (12 p. 39). In addition, the state uses an instrument of preferential taxation of credit institutions that provide financing for R&D and work on the creation of new equipment.
An important area for stimulating investment in risky businesses is tax incentives. The system of special tax incentives for investments in innovative projects involves exempting investors who purchase shares of risky companies from income tax (this sets a maximum annual investment amount and a minimum period of holding shares), as well as from capital gains tax received in the event of the sale of shares in a risky company. firms (after the minimum tenure period).
"For example, in France, Risk Capital Companies are exempt from capital gains tax. Significant benefits are also provided to the Company's shareholders: profit from the sale of shares is subject to a lenient tax of 15-16% or is generally exempt from tax (provided that the shareholder owned shares for at least 5 years from the date of their acquisition and immediately reinvests the profit in the same risk fund). (12 p. 42) In this country there is a special program under which entrepreneurs can receive the capital necessary to open their own companies in the form of bank loans at a special, preferential interest rate. Interest on loans is exempt from taxation. In addition, special discounts have been defined to stimulate innovation. In particular, at the stage of scientific research, risky firms enjoy the right to 50% depreciation of research equipment in the first year after its acquisition, as well as the right to choose between preferential depreciation and a reduction in income tax. (12 p.44)
In the United States, shareholders of investment companies have the right to deduct the costs of acquiring company shares from their declared taxable profits. "Yourself investment companies also receive tax benefits: it is possible to create a tax-free reserve in case of losses (in the amount of 10% of the total amount of loans and share capital), exemption from capital gains tax." (12 p. 42)
"To stimulate R&D expenditures, the deduction from the taxable base of current R&D expenses can reach up to 100%. A tax credit for R&D gains is widely used, which is a deduction from corporate income tax of a certain share (%) of the amount of additional, that is, incremental , R&D expenses. The base is taken as the average annual costs in a specified period (in the USA and Japan - 20% each, in France - 50%). The base may be the year of the highest costs. Sometimes the tax credit is increased for less developed regions (in Canada - with 20 to 30%) This benefit is less "expensive" and most effective for rapidly growing industries. However, there are certain restrictions here; additional R&D costs should not exceed 50% of the amount of base costs for the specified period." (15 p. 24)
One cannot help but mention the discounts that exist in the West. These are primarily discounts for contracts for research projects carried out by external contractors developing fundamental science (in the USA, these are most often universities).
tax rebate for companies that finance fundamental research and provide equipment and devices for this with the right to deduct the cost of transferred equipment from the taxable amount of profit (in the USA it reaches 100%);
income tax discount in the amount of 20% of company expenses for fundamental research programs carried out by universities under contracts with companies (USA).
These include benefits for small knowledge-intensive businesses with a reduced income tax rate:
temporary tax exemption (Australia);
reduction in capital gains tax rates on income from transactions with securities(USA);
50% reduction in income tax (France).
Special incentives for non-profit scientific organizations working in the field of priority applied research (USA):
exemption from taxation of their income;
the right to deduct from the taxable income of producers:
amounts of funds transferred to non-profit organizations, but not more than 5% of taxable income of companies;
the cost of scientific equipment donated by the company.
Tax incentives to accelerate the cooperation of firms in the field of R&D (USA):
deduction from taxable income of all company contributions to the consortium budget for R&D;
benefits for accelerated depreciation of scientific equipment. (15 p. 24)
It can be noted that in recent decades in developed countries, state regulation of the R&D sector has been expressed in the formation of state scientific and technical policy, based primarily on the priorities of the general economic goals of the state and including a system of certain measures:
financing of R&D in government laboratories and institutions;
the creation of new scientific institutions within the executive and legislative levels of government;
financial assistance to non-state venture capital firms;
use of the contract system for the implementation of large scientific projects and programs;
development of R&D infrastructure.
In addition to indirect incentive measures, the state provides direct support to the R&D sector. The use of state budget funds is the main financial instrument of scientific and technological policy. The state bears from 1/5 to half of national scientific expenditures in developed countries. For fundamental research this figure is much higher – from half to 2/3. (19 p. 302) Fundamental science in universities and national health care centers, defense research in government laboratories and under contracts in the private sector, as well as the creation of the most complex and expensive experimental installations of “big science” (accelerators, telescopes) are financed almost entirely from state budgets , space stations, etc.).
“The share of scientific expenditures in the total amount of government budgets is small, but in the last 20 years it has been quite stable, amounting to 6-7% in the USA, 4-5% in France, Germany, Great Britain, Italy, 3-3.5% in Japan. " (19 p. 302)
The interaction of the private and public sectors of research work, the transfer of funds from the budget to corporations is ensured by a number of organizational and financial mechanisms, in the development and implementation of which the legislative and executive authorities, the apparatus of ministries, agencies and special departments participate. The main mechanism for placing a government order for research work, usually integral part federal programs (creation of certain weapons systems, energy facilities, space technology, etc.) are contracts and projects.
In Japan, the government's share of total R&D expenditure is relatively small (20-30%), yet the government plays an extremely active role in the overall coordination of research and development in the country and in implementing large-scale R&D development programs and encouraging private companies. Science here receives exclusively preferential loans from the state (sometimes their terms are close to subsidies), private companies allocate funds mainly for applied research and development