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What is R&D. Accounting research and development (R&D) Definition of proactive capital R&D

R&D

Research and development work(acronym R&D) - a set of works aimed at obtaining new knowledge and their practical application when creating a new product or technology.

R&D (in English, the term is used "Research & Development" (R&D)) includes:

Study

Research, development of a technical proposal (preliminary project);
Development of technical specifications for experimental design (technological) work.

Development of

Development of a draft design;
Development of a technical project;
Development of working design documentation for the manufacture of a prototype;
Prototype manufacturing;
Testing a prototype;
Working out the documentation
Approval of working design documentation for the organization of industrial (batch) production of products.

Delivery of products to production and operation

Correction of design documentation for identified hidden deficiencies;
Development of operational documentation.

Repair

Development of working design documentation for repair work.

Discontinuation from production

Development of working design documentation for disposal.

An example of the stages of an OCD

The order of the stages of performing the ROC on the optoelectronic device:

Study of existing products of this type
Study of the element base suitable for building the required product
Element base selection
Development of an optical scheme for a product prototype
Development of a structural electrical diagram of a product prototype
Development of sketches of the product body
Coordination with the customer of the actual technical characteristics and appearance of the product
Development of the electrical schematic diagram of the product
Study of the production base and the possibilities of manufacturing printed circuit boards
Development of a test PCB product
Placing an order for the manufacture of a test PCB product
Placing an order for the supply of an element base for the manufacture of a product
Placing an order for soldering the product test PCB
Product Test Cable Development
Making a product test cable
Testing the product test PCB
Writing software for the product and computer test PCB
Study of the production base and production capabilities of optical elements
Calculation of the optical elements of the product, taking into account the production capabilities
Study of the production base and the possibilities for the production of plastic cases, metal elements and hardware
Development of the design of the case of the optical box of the product, taking into account the production capabilities
Placing an order for the manufacture of optical elements and the case of the optical box of the product
Experimental assembly of the optical box of the product with the connection of the test PCB
Testing the operating modes of the test printed circuit board of the product and the optical box
Correction of software, schematic diagram and parameters of the optical part of the product, in order to obtain the specified parameters
Development of the product body
Development of a printed circuit board according to the actual dimensions of the product body
Placing an order for the manufacture of the body of a prototype product
Placing an order for the manufacture of a printed circuit board of a product prototype
Wiring and programming the printed circuit board of the product
Painting the body of a prototype product
Prototype cable manufacturing
Final assembly of the product prototype
Testing of all parameters and reliability of the product prototype
Writing a technology for the production of a product
Writing the user manual for the product
Transfer of technical documentation, software and a prototype of a product to the customer with the signing of documents on the end of the contract

Types of R&D

In accordance with the regulatory framework, according to the method of accounting for R&D costs, they are subdivided into:

Commodity R&D(current, commissioned) - work related to the usual type of activity of the organization, the results of which are intended for implementation to the customer.

Capital R&D(initiative, for own needs) - work, the costs of which are investments in long-term assets of the organization, the results of which are used in their own production and / or are provided for use by other persons.

R&D contract

The procedure for performing Commodity R&D is regulated by an agreement for the performance of research, development and technological work. The legislation of the Russian Federation distinguishes two types of this agreement:

Research contract (R&D). Under the contract for the implementation of research and development, the performer undertakes to carry out scientific research due to the technical assignment of the customer.
The contract for the implementation of experimental design and technological work (ROC). Under the contract for the execution of R&D, the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology.

The parties to the R&D agreement are the contractor and the customer. The contractor is obliged to conduct scientific research personally. It is allowed to involve co-performers in the execution of research work only with the consent of the customer. When performing the ROC, the performer has the right to involve third parties, unless otherwise provided by the contract. The rules on the general contractor and the subcontractor shall apply to the relations of the contractor with third parties in the case of their involvement in the performance of R&D.

Unlike other types of obligations, R&D contracts are characterized by:

A specific feature of R&D is that for these types of work there is a high risk of not receiving, for objective reasons, the result set in the terms of reference. The risk of accidental impossibility of executing R&D contracts is borne by the customer, unless otherwise provided by law or contract. The contractor is obliged to immediately inform the customer about the discovered impossibility to obtain the expected results or about the inexpediency of continuing the work. The obligation to prove the fact of impossibility to obtain the intended result lies with the contractor. The decision to terminate the work is made by the customer.

When performing Capital R&D, the functions of the customer and the contractor are carried out by the same person and, therefore, it is not required to draw up a contract. Thus, the conditions for the implementation of Capital R&D are determined by the terms of reference and the schedule (plan of scientific work) approved by the executive body of the organization and / or the scientific and technical council. The fact of completion of the work and the result obtained are established in a technical act approved by the executive body of the organization.

Statistical data

According to the research institute Battelle Memorial Institute, in 2011 world R&D spending will grow by 3.6% and amount to 1.2 trillion. US dollars.

The first place in terms of R&D is occupied by the United States (382.6 billion; 2.7% of its own GDP)

Financing structure for all types of R&D in 1985

Sources of R&D funding in the USA

The structure of private investment in R&D in the United States

Pension funds and insurance companies	Corporate funds	Other
55%	10%	35%

Literature and regulations

Federal Law of 23.08.96 No. 127-FZ "On Science and State Scientific and Technical Policy".
GOST 15.105-2001 "System for the development and supply of products for production. The procedure for performing research and development work and its constituent parts ”.
GOST 15.203-2001 “System for the development and supply of products for production. The order of implementation of the design and development work on the creation of products and its components. "
GOST 15.110-2003 "Scientific and technical reporting documentation for scientific research, preliminary projects and experimental design work."
Order of FAP No. 95 of 16.09.2004 "On approval of the rules for scientific and technical support and acceptance of completed research and development work."
Myakinina L.N. Science, design from the point of view of scientific organizations and consumers.
Potemkin S.Yu. Accounting and tax accounting in the innovation sphere: from the creation of the results of scientific and technical activities to the use of intellectual property rights. - Exam. - 2011 .-- 239 p. - ISBN 978-5-377-03928-0
Chernichkina G.N. Contracts for the performance of research, development and technological work.
Grigoriev M.N., E.Yu. Krasnova; Marketing of military products: textbook / Publishing house Info-da, - SPb., 2011. - P.435 - ISBN 978-5-94652-344-8

Notes (edit)

Basic Provisions

From the meaning of the norms of civil law and the requirements of the documents of the system of regulatory regulation of accounting, it follows that the results of the performed research, development and technological work (R&D) are (subject to the requirements of civil legislation for documenting and registering these results).
Practically any objects of intellectual activity can be created through the implementation of R&D. In the entrepreneurial activity of economic entities, objects such as programs and databases for computers, inventions, utility models, industrial designs, and trademarks are widely used.
In this case, one should take into account the peculiarities of the legal status and legislative regulation of certain types of circulation.
So, computer programs are subject to those civil laws that govern copyright. In general, the contractor is the copyright holder. In this case, the costs associated with the use of programs are payments under the corresponding copyright or license agreement. A computer program can become an object subject to accounting as a result of R&D if it is created under a copyright contract or by employees of an organization in the course of performing a service assignment, and the organization is the copyright holder.
Rights to inventions, utility models and industrial designs are patent rights..
The right to obtain a patent for an invention, utility model or industrial design initially belongs to the author of the invention, utility model or industrial design. This right can be transferred to another person (successor) or be transferred to him in the cases and on the grounds established by law, including by way of universal succession, or by agreement, including under an employment contract.
The patentee has the exclusive right to use an invention, utility model or industrial design in any way that does not contradict the law (the exclusive right to an invention, utility model or industrial design).
The Civil Code of the Russian Federation does not contain definitions of objects of patent law. The features that distinguish inventions, utility models and industrial designs from similar results of intellectual activity are formulated in the articles defining the patentability of a particular object of patent rights (Articles 1350-1352 of the Civil Code of the Russian Federation).
A technical solution in any area related to a product (in particular, a device, a substance, a strain of a microorganism, a culture of plant or animal cells) or a method (the process of performing actions on a material object using material means) is protected as an invention. An invention is granted legal protection if it is new, has an inventive step and is industrially applicable. An invention is new if it is not known from the prior art. An invention is industrially applicable if it can be used in industry, agriculture, health care, other sectors of the economy or in the social sphere.
Legal protection is not provided as an invention (civil circulation is regulated by separate chapters of the fourth part of the Civil Code of the Russian Federation):
plant varieties, animal breeds and biological methods for their production, with the exception of microbiological methods and products obtained by such methods;

Validity the exclusive right to an invention is 20 years and is calculated from the date of filing the initial application for the grant of a patent to the federal executive body for intellectual property and subject to the requirements established by the Civil Code of the Russian Federation.
At the stage of R&D, the limitation on the maximum period of use of the exclusive right is important only from the point of view of assessing the return on investment. After the right to an invention is accounted for as part of intangible assets, this limitation can be considered as the maximum possible period for amortization (transferring the value of an object to the cost of products, works or services in the production, execution or provision of which it is used). For tax purposes, amounts accepted as R&D expenses are not included in the cost of intangible assets and are not subsequently written off through depreciation.
A technical solution related to a device is protected as a utility model. A utility model is granted legal protection if it is new and industrially applicable. A utility model is new if the totality of its essential features is not known from the prior art. A utility model is industrially applicable if it can be used in industry, agriculture, health care, other sectors of the economy, or in the social sphere.
Legal protection is not provided as a utility model:
solutions related only to the appearance of products and aimed at meeting aesthetic needs;
topologies of integrated circuits.
The term of the exclusive right to a utility model is ten years and is calculated from the date of filing the initial patent application with the federal executive authority for intellectual property and subject to the requirements established by the Civil Code of the Russian Federation.
An artistic design solution of an industrial or handicraft product, which determines its appearance, is protected as an industrial design. An industrial design is granted legal protection if, by its essential characteristics, it is new and original.
The essential features of an industrial design include features that determine the aesthetic and (or) ergonomic features of the appearance of the product, in particular, the shape, configuration, ornament and color combination.
An industrial design is new if the totality of its essential features, which are reflected in the images of the product and are presented in the list of essential features of the industrial design, is not known from information that became generally available in the world before the priority date of the industrial design.
Legal protection is not granted as an industrial design:
decisions based solely on the technical function of the product;
objects of architecture (except for small architectural forms), industrial, hydraulic engineering and other stationary structures;
objects of unstable form from liquid, gaseous, bulk or similar substances.
The term of the exclusive right to an industrial design is 15 years and is calculated from the date of filing the initial patent application with the federal executive body for intellectual property and subject to the requirements established by the Civil Code of the Russian Federation.
General legislative norms governing the procedure for performing R&D are established by Ch. 38 of the Civil Code of the Russian Federation.
In accordance with Art. 769 of the Civil Code of the Russian Federation under an agreement for the performance of research work, the performer undertakes to carry out scientific research due to the customer's technical assignment, and under the contract for the performance of experimental design and technological work - to develop a sample of a new product, design documentation for it or a new technology, and the customer undertakes to accept work and pay for it.
The contract with the contractor can cover both the entire cycle of research, development and manufacture of samples, as well as its individual stages (elements).
Article 772 of the Civil Code of the Russian Federation establishes that the parties to contracts for the performance of research, development and technological work have the right to use the results of work, including those capable of legal protection, within the limits and on the conditions provided for by the contract.
Unless otherwise provided by the contract, the customer has the right to use the results of work transferred to him by the performer, including those capable of legal protection, and the performer has the right to use the results of work received by him for his own needs. Taking into account the provisions of part four of the Civil Code of the Russian Federation, this rule means that upon completion of R&D (recognized as successful, and the results of which can be used in the future to obtain economic benefits), the completed work can be capitalized as intangible assets at the customer, and the contractor can use working materials and equipment used in the performance of R&D in their own activities, but provided that such use does not contradict the principles of legal protection, and the transfer of special equipment to the customer is not provided for by the contract.
The contract may also provide for the obligation of the customer to issue the technical assignment to the contractor and agree with him the program (technical and economic parameters) or the subject of work.
The main difference between research work (hereinafter - R&D) from experimental design (hereinafter - R&D) and technological work is in the form of presentation of the results of work.
The result of research, as a rule, is a scientific or other report, which is provided by the performer at the end of this work.
The R&D result is a complete and valid sample of the ordered product, a complete set of design documentation.
The result of technological work is a description of a new technology in a form suitable for direct use.
The listed requirements must be taken into account in cases where R&D is carried out by a contract.
In this case, in accounting, the process of forming the initial value of intangible assets is reflected in a procedure similar to that used when acquiring other similar objects.
Article 775 of the Civil Code of the Russian Federation allows the likelihood of a situation arising when, in the course of research, it is discovered that it is impossible to achieve results due to circumstances beyond the control of the contractor. In addition, in the course of the development and technological work, the impossibility or inappropriateness of the continuation of the work, which has arisen through no fault of the contractor, may appear (Article 776 of the Civil Code of the Russian Federation).
In these cases, the customer is obliged to pay the cost of the work carried out before it is revealed that it is impossible to obtain the results provided for by the contract for the performance of the work, but not in excess of the corresponding part of the price of the work specified in the contract. As a general rule, such expenses cannot be accepted as part of intangible assets or current expenses. Therefore, they should be written off as miscellaneous expenses.

R&D accounting

At organizing and maintaining accounting records operations related to the formation of the cost of research, development and technological work, as well as with their subsequent write-off, the legal status and economic content of R&D should be taken into account, depending on a number of conditions.
The main means of providing interested users with the accounting information they need is financial statements. That is why the synthetic and analytical accounting of the organization's assets and liabilities must be organized in such a way as to ensure the preparation of all forms of financial statements for all established indicators.
In connection with the implementation of a number of measures aimed at innovation and modernization of the economy, the corresponding changes have been made not only to legislative acts, but also to individual documents of the accounting regulatory system.
In particular, in the approximate form of the balance sheet (Appendix No. 1 to the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n "On the forms of financial statements of organizations"), according to which reports have been submitted since 2011, an additional line "Research and development results" has been introduced ...
The most elaborated example of drawing up explanations to the balance sheet and the income statement (Appendix No. 3 to Order of the Ministry of Finance of Russia No. 66n) is section. 1, which provides recommendations for the disaggregation and grouping of data on the availability and movement of intangible assets and R&D.
At the same time, it is recommended to reflect not only the amount of the value of intangible assets received or disposed of, but also to show intangible assets with a fully repaid value. This recommendation, in our opinion, also applies to the results of R&D, previously formalized as objects of intangible assets. As for the cost of R&D written off as an increase in other expenses, it is advisable to reflect it separately.
From the set of indicators presented in the examples of the explanatory forms of subsections 1.4 and 1.5, it can be concluded that information on R&D expenditures carried out by the organization in the reporting year should be grouped at least in the following areas:
data on the receipt and disposal of R&D for the corresponding year - separately at the initial cost and by the amounts written off to expenses (in the reporting they are shown with a minus sign). It is assumed that the amount of R&D can be written off as expenses in full or in part - by type of work (research, development, technological). In our opinion, it is advisable, if necessary, to carry out a more narrow detailing of the data within a group of works - for example, by funding sources, by directions of future use, etc.;
data on unfinished and unregistered R&D, as well as on unfinished operations for the acquisition of intangible assets. At the same time, in terms of R&D (research and development costs), the information should be detailed in such a way that it is possible to separately reflect data on the total amount of costs at the beginning and end of the year, on costs incurred during the year, on the amount of costs written off as not gave a positive result, and the amount of costs accepted for accounting as intangible assets.
Another feature of the new reporting rules starting in 2011 is that in the recommended reporting forms the column for indicating the line code is provided, but the codes themselves are placed in a separate Appendix N 4.
The following are reserved for R&D codes:
5140 - for general data on the availability and movement of R&D results for the reporting year;
5141, 5142, 5143, etc. - for the same data on objects or groups of objects;
5150 - for general data on the availability and movement of R&D results for the previous year;
5151, 5152, 5153, etc. - for the same data on objects or groups of objects;
5160 - to reflect information on unfinished and unregistered R&D for the reporting year;
5161, 5162, 5163, etc. - for the same data on objects or groups of objects;
5170 - to reflect information on unfinished and uncompleted R&D for the previous year;
5171, 5172, 5173, etc. - for the same data on objects or groups of objects.
From the above, we can conclude that when organizing and maintaining R&D accounting, it is necessary to be guided by the requirements of at least two accounting standards: Accounting Regulations "Accounting for Intangible Assets" (PBU 14/2007), approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n ( as of 25.10.2010), and the Regulation on accounting "Accounting for expenses for research, development and technological work" PBU 17/02, approved by the Order of the Ministry of Finance of Russia of 19.11.2002 N 115n (as amended on 18.09.2006 ).
Wherein PBU 14/2007 applies (R&D results are accounted for as intangible assets) only if the following conditions are met simultaneously:
research, development and technological work should give a positive result;
further use of R&D is expected to obtain economic benefits (in other words, use in entrepreneurial activity);
R&D must be completed;
R&D results should be properly documented.
Another feature that should be taken into account is the composition of expenses that can be taken into account when accounting for the corresponding transactions. PBU 14/2007 and PBU 17/02 contain lists of expenses included, respectively, in the initial cost of intangible assets and included in R&D expenses. At the same time, the composition of costs is different - in particular, PBU 14/2007 does not indicate such a type of cost as the cost of purchasing or creating special equipment and special equipment intended for use as objects of testing and research. In our opinion, in cases where objects of intangible assets are created through the performance (by a contract or by the organization itself) of R&D, the list presented in PBU 17/02 should be followed, as the most adapted to the specifics of this type of activity.
PBU 17/02 standards apply to commercial organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions), both performing research, development and technological work on their own, and acting as the customer of the specified work (according to the relevant agreement). Organizations that act as contractors under a contract shall keep records of R&D in the manner established for accounting for products by their main activity (cost price and sales operations).
PBU 17/02 does not contain definitions of research, development and technological work. Instead, in relation to scientific research, scientific and technical and experimental activities, there is a reference to the Federal Law of 23.08.1996 N 127-FZ "On Science and State Scientific and Technical Policy", according to which:
scientific (research) activity - activities aimed at obtaining and applying new knowledge, including: fundamental scientific research - experimental or theoretical activities aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of man, society, natural Wednesday;
scientific and technical activities - activities aimed at obtaining, 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 - an activity that is based on knowledge acquired as a result of scientific research or on the basis of practical experience, and is aimed at preserving human life and health, creating new materials, products, processes, devices, services, systems or methods and their further improvement ...
As follows from clause 2 of PBU 17/02, the Regulation applies to research, development and technological work, for which results are obtained that are subject to legal protection, but not formalized in the manner prescribed by law, or results that are not subject to legal protection in accordance with the norms of the current legislation. Thus, the main goal to be achieved through the implementation of PBU 17/02 is the formation of the cost of products (results) of the listed activities. Law N 127-FZ gives the following definitions:
scientific and (or) scientific and technical result - a product of scientific and (or) scientific and technical activity, containing new knowledge or solutions and recorded on any information medium;
scientific and (or) scientific and technical products - a scientific and (or) scientific and technical result, including the result of intellectual activity, intended for implementation.
Thus, R&D products are understood as the result of the corresponding work, recorded on an information carrier and intended for sale. From the provisions of PBU 17/02 (as well as from common sense and economic feasibility), it follows that the results of R&D can be applied in the organization where they were created for use in production, trade or (more often) management activities.
Are not R&D expenditures:
expenses of the organization for the development of natural resources (geological study of the subsoil, exploration (additional exploration) of developed deposits, preparatory work in the extractive industries, etc.);
costs of preparation and development of production, new organizations, workshops, units (start-up costs);
the costs of preparing and mastering the production of products not intended for serial and mass production;
costs associated with improving the technology and organization of production, with improving product quality, changing product design and other operational properties, carried out during the production (technological) process.
The listed types of costs and expenses, as a rule, are not the result of research activities, but are carried out according to proven technologies (having the status of standard ones).
Clause 5 of PBU 17/02 establishes that information on the costs of research, development and technological work is reflected in the accounting records as investments in non-current assets.
The costs are formed on the subaccount "Performance of research, development and technological work", opened to account 08 "Investments in non-current assets". R&D expenses, the results of which are to be used in the production of products (performance of work, provision of services) or for the management needs of the organization, are debited from the credit of account 08 to the debit of account 04 "Intangible assets". R&D expenses, the results of which are not subject to application in the production of products (performance of work, provision of services) or for management needs or for which positive results have not been obtained, are debited from the credit of account 08 to the debit of account 91 "Other income and expenses", subaccount 2 " Other expenses".
Another feature of accounting in organizations performing R&D is that in the case when special equipment, tools, fixtures and other devices are purchased outside , these stocks are accounted for on subaccount 2 "Purchased semi-finished products and components, structures and parts", which opens to account 10 "Materials".
In accordance with the Instructions for the Application of the Chart of Accounts for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, organizations that perform the functions of a general contractor in the performance of an R&D contract, settle accounts with their subcontractors on account 60 "Settlements with suppliers and contractors. "
From all that has been said, as well as from the norms of clause 9 of PBU 17/02 (establishing the composition of R&D expenses), it can be concluded that the costs incurred will be reflected in the following accounting records:
Debit 08, subaccount "Performance of research, development and technological work", Credit 10
by the amount of the cost of inventories used in the performance of research and development;
Debit 08 Credit 10, subaccount 2 "Purchased semi-finished products and components, structures and parts",
in the amount of the cost of special equipment, tools, fixtures and other devices purchased from the outside (if this type of stock is used when performing work). It should be borne in mind that the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing, approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n (as amended on October 25, 2010), allows the possibility of a one-time write-off of the cost of special equipment and the distribution of its value over several reporting periods (orders);
Debit 08 Credit 60
for the amount of the cost of work and services of third-party organizations and persons used in the performance of R&D, or for the amount of the cost of work performed by subcontractors under the relevant contract;
Debit 08 Credit 70
for the amount of expenses for wages and other payments to employees directly involved in the performance of R&D under an employment contract;
Debit 08 Credit 69
for the amount of insurance premiums;
Debit 08 Credit 02
for the amount of depreciation of fixed assets used in the performance of research and development;
Debit 08 Credit 05
for the amount of amortization of intangible assets used in R&D;
Debit 08 Credit 26
for the amount of economic and administrative expenses, if they are directly related to the implementation of R&D (this may be the case, for example, in the case when a specialized unit (department, department, service) is created to manage R&D activities).
In addition, the cost of R&D may include the costs of maintaining and operating research equipment, installations and structures, other fixed assets and other property. The prime cost of these costs is formed according to the general procedure. It also uses production and settlement accounts.
The list of expenses presented in clause 9 of PBU 17/02 is not exhaustive. In addition to those listed, the cost of R&D may include other costs directly related to the implementation of R&D, including the cost of testing.
Upon completion of the work and drawing up the act of their acceptance, the amount of actually incurred costs can be debited to account 04 from the credit of account 08 - example 1.

Example 1... When performing R&D, the organization incurred the following expenses:
materials used - 520,000 rubles;
special equipment was used - 140,000 rubles. (in accordance with the accounting policy of the organization, such equipment does not belong to special equipment and is written off to the cost of work at a time at the time of transfer to operation);
used the work of third-party organizations - 590,000 rubles. (including VAT - RUB 90,000);
accrued wages to workers - 500,000 rubles;
accrued insurance premiums (and premiums for insurance against accidents (conditional figure - 35%) - 175,000 rubles;
depreciation of fixed assets used in the performance of R&D was charged - 80,000 rubles;
depreciation of intangible assets was charged - 110,000 rubles;
written off general operating expenses directly related to the performance of R&D - 75,000 rubles.
Accounting records will be made in the accounting (the content of the accounting record is not provided, as it was detailed earlier):
Debit 08 Credit 10 - 520,000 rubles;
Debit 08 Credit 10, subaccount "Purchased semi-finished products and components, structures and parts" - 140,000 rubles;
Debit 08 Credit 60 - 500,000 rubles;
Debit 19 Credit 60 - 90,000 rubles;
Debit 08 Credit 70 - 500,000 rubles;
Debit 08 Credit 69 - 175,000 rubles;
Debit 08 Credit 02 - 80,000 rubles;
Debit 08 Credit 05 - 110,000 rubles;
Debit 08 Credit 26 - 75,000 rubles;
Debit 04 Credit 08 - 2,100,000 rubles. (520,000 rubles + 140,000 rubles + 500,000 rubles + 500,000 rubles + 175,000 rubles + 80,000 rubles + 110,000 rubles + 75,000 rubles).

Please note that in accordance with paragraphs. 16 p. 3 art. 149 of the Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) VAT in the territory of the Russian Federation R&D performed at the expense of budgets, as well as funds from the Russian Foundation for Basic Research, the Russian Fund for Technological Development and extra-budgetary funds of ministries formed for these purposes in accordance with the legislation of the Russian Federation, departments, associations; R&D performance by educational and scientific institutions on the basis of business contracts.
It follows from the above that in the case when the performance of R&D is financed from the listed sources, the amount of VAT paid (for the cost of work and services of third-party organizations and the cost of purchased inventories) is not deductible and should be attributed to an increase in the cost of the work result. The accountant makes the following entry:
Debit 08 Credit 19
for the amount of VAT paid when purchasing inventories, works and services of third parties.
If, when performing the work, general-purpose materials were used, at the cost of which the tax deduction was carried out earlier, then the amounts of tax written off from the debt to the budget must be restored. The accountant makes the following entries:
Debit 19 Credit 68
or
Debit 68 Credit 19 (reversal) - for the amount of the previously made tax deduction.
In the event that at least one of the listed conditions for recognizing R&D expenses (clause 7 of PBU 17/02) is not met, the organization's expenses related to the performance of R&D should be recognized as non-operating expenses of the reporting period. In our opinion, this norm (enshrined in clause 7 of PBU 17/02) cannot be extended to cases where there is no documentary evidence of expenses incurred, since this directly contradicts the basic principles of accounting enshrined in Federal Law No. 129- Federal Law "On Accounting".
Non-operating expenses of the reporting period are also recognized as expenses for research, development and technological work, which did not give a positive result.
Write-off of expenses in the listed cases is made out with the following accounting entry:
Debit 91, subaccount 2 "Other expenses", Credit 08
for the amount of expenses incurred.
It should also be borne in mind that, according to clause 8 of PBU 17/02, if the expenses for research, development and technological work in the previous reporting periods were recognized as non-operating expenses, then they cannot be recognized as non-current assets in subsequent reporting periods. In other words, the amounts debited from the credit of account 08 are not subject to further recovery (of course, except in cases of correcting technical errors).
Reflection in the accounting of operations to write off R&D costs is due to the purpose for which these works were performed.
The instructions for the application of the Chart of accounts for the financial and economic activities of organizations established that when writing off in accordance with the established procedure R&D expenses, the results of which are used for the production or management needs of the organization, account 04 is credited to expenses for ordinary activities in correspondence with the debit of cost accounting accounts (20 "Main production", 26 "General expenses", etc.). The write-off of expenses is carried out gradually - over several reporting periods, but at the same time the cost of the work is reduced directly. Accrual of amortization (with reflection for the credit of account 05 "Amortization of intangible assets"), as for other objects of intangible assets, is not performed in this case. Let us repeat - we are talking about cases when the results of R&D were not included in the composition of intangible assets.
In accordance with clause 10 of PBU 17/02, the start of the write-off of expenses is determined in the same way as the start of depreciation on non-current assets: R&D costs are to be written off to expenses for ordinary activities from the 1st day of the month following the month in which it was the actual application of the results obtained from the performance of these works in the production of products (performance of works, provision of services) or for the management needs of the organization has begun. At the same time, in accordance with clause 11 of PBU 17/02, it is allowed to use one of the following methods of writing off costs for each inventory item (each performed research, development, technological work): by a linear method or by a method of writing off costs in proportion to the volume of products (works , services).
The term for writing off expenses for research, development and technological work is determined by the organization independently based on the expected period of use of the results of research, development and technological work, during which the organization can receive economic benefits (income), but no more five years. In this case, the specified useful life cannot exceed the period of the organization's activity.
Write-off of expenses for research, development and technological work in a linear way is carried out evenly within the accepted period.
With the method of writing off expenses in proportion to the volume of products (works, services), the determination of the amount of expenses for research, development and technological work to be written off in the reporting period is based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio the total amount of expenses for a specific research, development, technological work and the entire expected volume of products (works, services) for the entire period of application of the results of a particular work.
The first method is applicable in the case when the results of work in the performance of which R&D are used do not depend (or only slightly depend) on the application of R&D, the second - if the return on R&D during the useful life is uneven.
Regardless of the method adopted, expenses are written off monthly in the amount of 1/12 of the annual amount - example 2.

Example 2. We use the conditions of example 1. If the R&D result is supposed to be used within four years, and the volume of products produced using R&D is estimated (by years, respectively) at 5, 10, 10 and 5 units (or thousands of units, which is insignificant for the calculation), then:
when using the linear method, the amount of annual write-offs will be equal to 525,000 rubles. (RUB 2,100,000: 4 years), i.e. RUB 43 750 monthly;
when using the method of writing off expenses in proportion to the volume of products (works, services):
in the first and fourth years 350,000 rubles will be written off. (2,100,000 rubles: 30 units 5 units), or 29,200 rubles each. per month;
in the second and third years - 700,000 rubles each, or 58,300 rubles each. per month.

Upon termination of the use of R&D results in the production of products (performance of work, provision of services) or for administrative needs, the amounts of expenses not attributed to expenses for ordinary activities are debited to account 91 in correspondence with the credit of account 04 - example 3.

Example 3. We use the conditions of example 2. The use of R&D is discontinued two and a half years after implementation. When using the linear method, an amount equal to 787,500 rubles is subject to write-off to other expenses. (525,000 rubles x 0.5 years + 525,000 rubles), and when using the method of writing off expenses in proportion to the volume of products (works, services) - 700,000 rubles. (350,000 rubles for the fourth year + 350,000 rubles for half of the third year).

In the case when the results of R&D are subject to sale, in accounting the corresponding transactions are reflected in the order established for the sale of other assets - using account 91 (this is due to the fact that in the cases presented earlier, R&D is accounted for as part of non-current assets and, therefore, are carried out for their own consumption).
Issues related to the implementation of R&D carried out exclusively for sale are not regulated by PBU 17/02, since PBU 17/02 does not apply to contractors, and these organizations keep records of expenses for work performed in the manner prescribed for operations in ordinary activities ( using score 20, not 08).

Features of R&D tax accounting

Article 262 of the Tax Code of the Russian Federation establishes a special procedure for writing off R&D expenses for tax purposes with income tax:
the taxpayer's expenses for R&D are evenly included in other expenses within one year, provided that the specified research and development is used in production and (or) when selling goods (performing work, rendering services) from the 1st day of the month following the month in which completed such studies (separate stages of research);
the taxpayer's expenses on R&D, which did not give a positive result, are also subject to inclusion in other expenses evenly during one year in the same manner.
R&D expenditures (including those that did not yield a positive result) incurred by taxpayers - organizations registered and operating in the territories of special economic zones, are recognized in the reporting (tax) period in which they were carried out in the amount of actual costs.
Thus, the differences between accounting and tax accounting in general are as follows:
in accounting, it is allowed to include in the cost of production the cost of R&D in proportion to the volume of production, and in tax accounting - only in a linear way (in proportion to the period of use of the results of R&D);
for accounting purposes, any period of R&D use can be applied - from one to five years, and for tax purposes - only one year;
in the event that further use of R&D results ceases, in accounting the unwritten part of the cost (from account 04) is written off to other expenses (debit of account 91, subaccount 2 "Other expenses") at a time at the time of making the appropriate decision (clause 15 of PBU 17/02), and the tax legislation established a write-off scheme extended for a year;
In addition, since 2009, a procedure has been established according to which the taxpayer's expenses for research and development (including those that have not yielded a positive result) according to the list established by the Government of the Russian Federation are recognized in that reporting (tax) period, in which they were carried out, and are included in other expenses in the amount of actual costs with a coefficient of 1.5. The corresponding List was approved by the Decree of the Government of the Russian Federation of 24.12.2008 N 988. In accounting, writing off expenses in amounts exceeding those actually incurred is not allowed.
In all of the above cases, it becomes necessary to apply the requirements of the Accounting Regulations "Accounting for calculations of corporate income tax" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n (as amended on October 25, 2010), and may arise as deferred tax assets and deferred tax liabilities.
As already noted, if, as a result of the expenses incurred on research and (or) development and development, the taxpaying organization obtains exclusive rights to the results of intellectual activity, then these rights are recognized as intangible assets that are subject to amortization. Thus, in this case, the write-off of part of the costs in the manner presented earlier is not made, and the reimbursement of the costs incurred is carried out in the manner established for the objects of intangible assets. In this case, the timing of write-off of costs will be longer (the useful life of the object of intangible assets should be more than one year).

Introduction …………………………………………………………………… .3

R&D ………………………………………………………………………… .4

Concept ……………………………………………………… ........ 4

Types of research and development ………………………………………………………… 4

Regulatory documents ………………………………………… .5

OKR ………………………………………………………………………… .7

Concept ……………………………………………………………… 7
Regulatory documents ………………………………………… .7

Organization of R&D …………………………………………………… 9

R&D values in the country's development …………………………………… 11

R&D in Russia, investments ………………………………………… ... 15

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 an increase in profits, but also the release of unique, superior products, which will lead to a leading position in the market. However, the 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 result is almost invisible. We, as students whose future work is closely related to innovation, need to understand: at what level is this system at the moment, what are the reasons for this and whether there are prospects for its development.

Research work (R&D): A complex of theoretical or experimental research carried out with the aim of obtaining substantiated initial data, finding principles and ways to create or modernize products.

The basis for the implementation of research and development is the technical assignment (hereinafter: TK) for the implementation of research work or a contract with the customer. 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.

There are the following types of R&D:

Fundamental research work: research work, the result of which is:

Expansion of theoretical knowledge.

Obtaining new scientific data on the processes, phenomena, laws that exist in the research area;

Scientific foundations, methods and principles of research.

Search research: research work, the result of which is:

An increase in the volume of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;

Discovery of ways to apply new phenomena and patterns.

Applied research work: research work, the result of which is:

Solving specific scientific problems to create new products.

Determination of the possibility of carrying out R&D (experimental and design development) on the subject of research.

Research work is regulated by the following documents:

GOST 15.101 it reflects:

general requirements for the organization and implementation of research work;

the procedure for the implementation and acceptance of research work;

stages of research and development, rules for their implementation and acceptance

GOST 15.201 it reflects:

Requirements for TK

GOST 7.32 it reflects:

Requirements for a research report

R&D is Scientific Research and Development Works (abbreviation of the name by the first letters: "H", "I", "O", "K", "R")

Research and development (R&D) or R&D (Research and Development * (English)) is a complex of activities / services, which includes both scientific research, experiments, search, research, and the production of prototypes and small-scale product samples (prototypes or test samples), prior to the launch of a new product / service or technology / system into industrial production. R&D (Research and Development) expenditure is an important indicator of the innovative activity of a company or enterprise. However, R&D expenditures are recognized whether or not they are positive.

To carry out R&D, it is required to allocate budgets (funding) for R&D, as well as the availability of highly qualified personnel, whose tasks include the implementation of the R&D complex. R&D activities should be carried out in accordance with a clear action plan, broken down into stages.

Very often R&D works and services (Research and Development and Experimental Design Works) are accompanied by the following types of work:

Scientific Research Work (R&D),

Experimental Design Work (ROC),

Technological Work (TR),

other research work aimed at obtaining and using new knowledge.

What is the main difference between R&D and other activities?

The main difference between research and development (R&D) and related activities at the enterprise is the presence of an element of novelty in the development. In this case, we are talking specifically about the creation (development) of a new type of technology, products, services, etc.

What is R&D for?

R&D allows you to reduce the costs of enterprises after the introduction of innovations, increase the rate of circulation of capital, bring a new product or service to the market, reducing risks, etc.

A bit of history about R&D and attitudes towards it

Until recently R&D considered as one of the areas of activity of commercial organizations. However, since the mid-90s of the last century, R&D has emerged as an independent type of business. A large number of companies appeared that carried out research and development work for various economic entities (including the state). In Russia, such organizations include numerous research institutes, design bureaus, scientific departments of universities, etc.

World R&D market, general trends in the dynamics of the R&D market

According to research institutes, global R&D spending is growing around the world and constitutes a market of more than a trillion USD (US dollars). The first places in terms of R&D volume are occupied mainly by countries with developed economies, such as the USA, Japan, Great Britain, European countries, etc. (their market shares and places in the rating are constantly changing).
Recently, emerging economies such as China and India have intensified their activity. Russia is one of the ten world leaders in R&D and its share in the market for R&D services is constantly increasing.
Due to the choice of a development course with a focus on the domestic market (import substitution), Russia has a special and primary interest in the development of the R&D market.

BASIC CONCEPTS AND DEFINITIONS IN THE DIRECTION OF R&D

Scientific development

Scientific development- carried out by order of a company / firm and / or their organizations, may differ into the following types of work: scientific research (R&D), experimental design (R&D), technological work, or other research work aimed at obtaining and using new knowledge on areas of activity of this company or organization (hereinafter abbreviated - R&D).

Innovation - innovation

Innovative activity- activities resulting in the creation of a new product, the creation or improvement of the existing technology, the development of new equipment, automation tools, software systems, organizational and management decisions in the structure of the organization / company.

R&D life cycle

R&D life cycle- the period from the beginning of scientific research until the termination of obtaining useful results from the use of this development.

Evaluation of R&D efficiency

At evaluating the effectiveness of R&D the calculation period is used, which is divided into steps (0,1 ...) and is measured in years. It includes the following stages: scientific research, development work, production of industrial designs, batch production, use of manufactured products or technologies in industrial and economic practice, disposal (disposal) of products.

For scientific developments that are not related to the creation of new technology, the billing period usually includes scientific research and the direct use of its proposal results in the production and economic activities of the company / enterprise.

R&D contractor

R&D contractor- a scientific, design or design organization that is one of the parties to an agreement for scientific development concluded with a company or organization and / or its subsidiaries / enterprises.

R&D efficiency

R&D efficiency- the effectiveness of scientific development is understood as a category that reflects the compliance of this development with the goals and interests of the company / enterprise-customer of R&D.

Types / types of R&D performance

There are different types of R&D efficiency:

commercial type of R&D efficiency,

social type of R&D efficiency,

environmental view of R&D efficiency,

... and other types of R&D efficiency.

Each of the types of efficiency is characterized by different indicators or forms of manifestation of efficiency.

R&D implementation program

R&D system implementation program- a complex of technical, economic and organizational measures providing for the practical use of scientific results. In general, it includes economic feasibility studies, R&D, production of prototypes, testing of new technology, its experimental use in organizations, serial production, mass use, maintenance, repair and disposal (liquidation).

Investments

Investments- cash, securities, other property, including property rights, other rights that have a monetary value, invested in objects of entrepreneurial and (or) other activities in order to make a profit and (or) achieve another useful effect.

Operating (current) expenses

Operating (current) costs of production and sales of products- economically justified costs associated with the production and sale of products, determined in accordance with accounting rules.

Cash flow

Cash flow (net cash receipts, real money balance, net income)- the difference between the inflow and outflow of funds for the accounting period. When calculating R&D cash flows, only cash inflows and outflows associated with this R&D and its implementation are taken into account.

Cash inflow

Cash inflows from operating activities- the total amount of cash receipts from the results of R&D implementation.

Cash outflow

Cash outflow- costs associated with research and development and its implementation.

Discounting

Discounting- bringing income or expenses of future years to the present (or other - basic) point in time. It is carried out in the course of calculating efficiency by multiplying the corresponding amounts of income or expenses by discount factors. The value of these coefficients depends on the discount rate (E), established at the enterprise, and the time of using the results of R&D.

Integral effect of R&D

Cumulative effect of R&D (net present value)
The integral effect of R&D (net discounted income) is the sum of discounted cash flows from scientific research and the full implementation of the program for the implementation of its results over the entire life cycle of this development.

R&D performance index

R&D efficiency index = ratio of the integral R&D effect to:

a) discounted costs of research and development;

b) discounted costs of conducting and implementing research and development.

The first indicator (a) is used, as a rule, when ranking the effectiveness of scientific research.

The main purpose of the R&D rules is to create conditions for the concentration of financial and other resources of the organization on the most effective scientific developments and the productive use of their results, which increases the efficiency of the use of funds invested in R&D.

Typical areas of application of R&D rules in an enterprise: The main goal of the R&D rules is to create conditions for the concentration of financial and other resources of the enterprise on the most effective scientific developments and the productive use of their results, which increases the efficiency of using funds invested in R&D at the enterprise. The rules provide for the establishment of uniform corporate requirements for the economic feasibility of R&D at various stages of their life cycle. The methodology for evaluating the effectiveness of R&D, set out in the R&D rules, has a commercial focus and takes into account the economic, social, environmental and other goals and interests of the enterprise and / or affiliated organizations.

R&D rules provide for the establishment of uniform corporate requirements for the economic feasibility of R&D at various stages of their life cycle.

The methodology for assessing the effectiveness of R&D, set out in the rules for R&D, has a commercial focus and takes into account the economic, social, environmental and other goals and interests of companies.

Effectiveness of scientific developments

The effectiveness of scientific development should be assessed:

At the stage of an application for scientific development and the formation of a corporate R&D plan - to resolve the issue of the feasibility of its implementation and include the development in the plan;

At the stage of completion of scientific development - to assess the obtained scientific results and resolve the issue of the appropriateness of their use;

At the stage of implementation - to determine the scale of implementation of the development, assess the actual results, proposals to stimulate the implementation of the development.

R&D expertise

Based on the results of evaluating the effectiveness of scientific development (R&D), an examination is carried out, on the basis of which a decision is made to include R&D in the financing plan or the continuation of research, an opinion is also given on the calculations at the stage of completion and implementation of scientific developments.

Development of R&D rules at the enterprise / company

R&D rules are usually developed taking into account the "Methodological recommendations for evaluating the effectiveness of investment projects" within companies (organizations) interested in R&D procedures / services.

The rules for assessing the effectiveness of R&D determine the procedure for calculating the effectiveness of R&D at various stages of their implementation.

The assessment of the effectiveness of R&D is based on a comparison of the income and expenses of the organization / enterprise of the customer of R&D related to the conduct of R&D and the implementation of the obtained scientific results. Evaluation of the effectiveness of R&D can be carried out using basic and simplified methods.

Research effectiveness calculations should take into account the following basic terms and conditions:

R&D is assessed within the billing period;

It is obligatory to take into account the time factor (changes in costs and results over time, the unequal value of incomes and expenses at different times);

In the calculations, it is assumed that the discount rate established by the customer at the time of assessment is the same for all considered scientific developments;

At the initial stage of research and development, only the forthcoming expenses and incomes associated with the conduct and implementation of scientific research are taken into account;

When calculating the actual efficiency, the actual costs and incomes associated with the conduct of R&D and the implementation of its results are taken into account;

The system of prices is used, which is valid at the time of calculations, tariffs, taxes, etc. (with the obligatory indication of this moment), inflation is not taken into account;

The factors of uncertainty and risk are indicated, as well as the ways of their reflection in the calculations;

The principle of comparison "without a project (without innovation) and with a project (with innovation)" is used, that is, an assessment of the effectiveness of scientific research is carried out by comparing the cash flows associated with the conduct of research and the use of its results with the cash flows that would occur if there would be no research and, accordingly, implementation;

Evaluations of the effectiveness of R&D, with rare exceptions, should be expressed in monetary terms.

The rules for assessing the effectiveness of R&D provide for the use of two indicators of the effectiveness of R&D: the integral effect of scientific development (EI), the efficiency index (IE).

Justification of the effectiveness of a scientific development is carried out at the following stages (stages) of its life cycle:

At the stage of application for inclusion in the R&D plan and conclusion of a contract (assessment of the potential effect);

At the stage of development completion (assessment of the expected effect);

At the stage of implementation (calculations of the actual effect).

At the final stage of assessing the effectiveness of R&D, the results of work in the areas of their use should be reflected - in capital construction, in the development of natural resources, etc.

Responsibility for the preparation of a justification for the effectiveness of R&D and the reliability of the calculations performed at all stages of the development life cycle, including the stages of its completion and implementation, rests with the functional customer.

When forming an assessment of the effectiveness of R&D, it is necessary, first of all, to identify and assess the change in efficiency in the production, economic and other activities of an organization / company when introducing scientific development. Changes of this kind can be characterized by factors of efficiency (effectiveness, usefulness) of R&D.

The implementation of scientific results can positively affect the main indicators of the organization / company through:

1. Increase in income from growth in product sales:

Increasing the productivity of the main process equipment and improving its use over time;

Increasing technological and organizational innovations and activities;

Increase in hydrocarbon production by increasing gas, condensate and oil recovery;

Increased productivity;

An increase in the active volume of products in the company's warehouses (if possible within the technological process of the organization / enterprise);

Increasing the depth of product processing (if possible within the technological process of the organization / enterprise);

Increasing export opportunities;

Accelerating the pace of construction;

Saving expenses for own needs, and reducing losses;

Improvement of accounting, volumes and quality of products, as a result of reducing the error of measuring instruments for metrological control.

2. Reducing material and energy costs due to:

Use of new equipment, new technologies and technological processes;

Innovations aimed at reducing the consumption of material resources;

Use of import-substituting materials;

Replacement of materials, raw materials or semi-finished products used in production with cheaper ones;

Optimization of the schedules and production methods for major and current repairs;

Reducing the cost of capital and current repairs;

Improving the maintainability of equipment;

Innovations aimed at reducing penalties for non-conformity of product parameters;

Reducing the cost of diagnostics, monitoring the effectiveness of protection and examining the condition of structures.

3. Reducing the cost of living labor due to:

Use of new equipment, new technological processes;

Rational organization of production processes and personnel management;

Professional development of personnel;

Improvement of norms and standards, the system of incentives for workers' remuneration;

Reducing the loss of working time;

Reduction of occupational diseases and injuries.

4. Development aimed at saving time:

Reducing the time of non-technological breaks and downtime during the transition from one stage of the production process to another;

Reducing the time to obtain high quality control information;

Increase in overhaul periods;

Increasing the level of intensification of production.

5. Savings on capital investments:

Improvement of technical, technological and organizational solutions in the construction of buildings, structures and facilities;

Increasing the useful life of machinery, equipment, vehicles and other types of fixed assets;

Optimization of corporate capital construction programs;

Use of progressive technical, technological and organizational solutions;

Optimization of gas transmission and transport flows.

6. Factors associated with improving the quality of finished products, price changes, optimization of financial flows and taxation.

In market conditions of management, a significant effect can be obtained by the results of scientific developments, which, in their practical implementation, can provide:

Increasing competitiveness, expanding the sales market for products and services in the Russian and foreign markets;

Increase in the market value of the company's shares;

Increase in the total capitalization of the company;

Reducing the risks associated with the production and business activities of the company;

Receiving income from the sale of patents and licenses;

Receiving income from the purchase or sale of real estate, financial investments, other operations in the stock and financial markets;

Growth of income from the restructuring of the Company and improvement of the management system of the Company and its subsidiaries.

Factors of conducting and implementing scientific developments

The effectiveness of R&D is largely determined by the very process of conducting and implementing scientific developments. The most important factors in this process, in terms of its effectiveness, are:

The amount of costs for R&D and their distribution over time;

The duration of the period from the completion of R&D to the beginning of the implementation of the obtained scientific results;

The volume of implementation and its distribution in time throughout the entire life cycle of the innovation;

The duration of the increase in the volume of implementation and the dynamics of the volume of implementation;

The system of relationships between various participants (organizational and economic mechanism) of a scientific project, including the relationship of the implementing organizations with the company / enterprise, the R&D customer, the scientific organization, the relationship between the company / enterprise and the implementing organizations with government and local authorities.

To facilitate the consideration of the specifics of scientific developments in terms of substantiating their effectiveness and economic feasibility at a large enterprise / organization, all R&D activities are divided into separate groups that divide R&D work / services by type.

A sign that R&D is classified as a classification group is the predominant type of effect realized when implementing research and development. The assignment of R&D to a specific classification group determines the nature of the justification for the development efficiency. In the above example of the classification of R&D, only a small part of the R&D groups is reflected. The R&D classifier can contain many types of groups depending on the type of enterprise, sales markets, the number of products or services, its size and business interests, and other factors.

So, here are some of the R&D groups at the enterprise:

Group "A1" includes R&D with a predominant commercial effect. The group includes scientific developments related to the improvement of technology, technology, management and organization of production.

The A2 group includes scientific developments, mainly aimed at solving problems and tasks to improve the management of all aspects of the company's activities. This group includes justification and development of company development programs, regulatory documents (for example, author's support for projects), analytical developments and software for management processes. The type of effect realized in these developments can be characterized as managerial.

The A3 group includes developments on the application of new or improvement of existing financing schemes, recommendations for conducting certain operations in the financial and stock markets, programs for restructuring the debt of the Company and its subsidiaries, etc.

The group "A4" includes scientific developments, the effect of which can be determined only with their subsequent use as part of applied scientific work. The characteristic of such works is the expansion of knowledge in the fields of science, engineering and technology - basic for the applied research of the company. In these works, new connections and patterns between phenomena are established, new technical ideas are put forward. Economic feasibility studies, calculations for such developments are not carried out. Developers need to prepare proposals for research, projects, research areas in which the results of exploratory research (discoveries) can be used, but a potential assessment of their economic results in this group may not be carried out.

We carry out a full range of R&D works (services)

The Servotekhnika company provides services for the implementation of various projects related to scientific research and experimental design developments R&D and R&D. The defining advantages of choosing Servotekhnika are the following:

Accumulated experience. The engineering department of Servotekhnika has been successfully developing various projects of any complexity for commercial and government organizations in various industrial fields for over 12 years.
Wide range of equipment. The possibility of using various mechanical components, both imported and domestic, for the implementation of projects, allows not only to fulfill the task as accurately as possible, but also to do it with the lowest economic costs.
Guarantees. The reputation of a company depends on guaranteeing the quality of its work in each specific case, therefore Servotekhnika strives for long-term and successful relationships with customers.

It is thanks to these factors that Servotekhnika's clients are such companies as Gazprom, Rosatom, Russian Railways, Moscow State Technical University, Moscow Aviation Institute, as well as various other enterprises and universities.

PLACE AN ORDER FOR R&D SERVICES

You can order a full range of R&D services from us. Fill out a simple order form, describe the required set of works or tasks to be solved.

Completed R&D projects

Servotechnika has a rich and varied experience in the implementation of R&D services. We have more than 15 years of experience, and hundreds of successfully implemented projects and development projects in various fields of science and technology.
Experienced engineers, designers and developers are ready to assist in the implementation of any project. Moreover, we have our own modern production facility (manufacturing plant), which is equipped with CNC machines (a wide range of production processes), assembly / production lines, and qualified personnel.

With the implementation of the latest developments R&D can be found below.

Implemented (completed) R&D projects

In the manufacture of products, even at the development stage, companies are faced with the need to conduct research and development work. To understand the principle of R&D, it is necessary to decipher the abbreviations R&D and R&D, as well as highlight the features. In this article, we will consider aspects of the tasks and goals of scientific works, efficiency factors and examples of implemented ones.

What is R&D: definition and features

The term R&D stands for research and development work. This is a set of experiments, theoretical ideas, searches, production of standard samples, a set of measures aimed at producing a finished product according to specified standards.

The scale of R&D reflects the competitiveness of companies, and the cost of such services is an indicator of the innovative activity of the manufacturer. Thus, it is possible to calculate the competitiveness of a particular product more.

Often, scientific research is used in the manufacture of state-ordered products. In this case, activities, which presupposes strict adherence to the established plan, consisting of several stages. R&D is associated with the involvement of specialists in a particular area and the presence of a strict time frame.

Researchers identify the following most common activities and types of services for effective R&D:

Intellectual activity, experiments, theoretical searches (R&D);
Works aimed at the development of design and technological documentation for a product sample (ROC);
Other research activities, the task of which is to acquire new knowledge and skills in a specific area;
Technological processes (TR).

The difference between research and development work from other activities in industry is the widespread use of modern technologies and developments.

Novelty is the hallmark of any R&D. The output is a product that has no analogues (it can be a new type of technology, products or services).

Factors in the creation and implementation of scientific developments

The size in R&D is determined by the chosen strategy of the enterprise in scientific development, as well as the scale of research activities. The efficiency of work is influenced by the process of carrying out and implementing modern developments.

There are five main factors that determine what the outcome of the entire process will be:

R&D expenses, as well as the distribution of expenses over time.
R&D strategy is a long-term program of concrete actions, on which the duration of work depends, from theoretical searches to obtaining the final result.
The volume of the information base and its distribution during the entire investment period.
Dynamics (rise and fall of investment in a scientific project) and the results of the implementation of scientific developments at certain stages.
Building connections between participants in a scientific project, the so-called organizational and economic mechanism. Particular attention is paid to the system of relations between the enterprise-customer of R&D and implementing centers.

Types of research work

To simplify the process of assessing the effectiveness and validity of the use of R&D, research work is divided into several main groups depending on the final result. According to most experts, the main criterion for separation is the effect that is achieved through ongoing research and experiments.

Also, one of the aspects of the formation of a particular group may be the number of products, type of enterprise, service sector and other factors.

Four main R&D groups and their features:

Group "A1", a distinctive feature of which is the commercial orientation of its activities. These can be scientific developments in the framework of improving equipment, as well as R&D management.
Group "A2" is scientific research, which is aimed at eliminating urgent problems in various areas of the company. This also includes the solution of management problems, planning and implementation of developments in the work of the enterprise, drawing up documentation and technical processes.
Group "A3" includes research and development for the improvement and implementation of existing financial mechanisms, control over individual transactions in the stock market. Most often, scientific developments in this category are used to create debt restructuring programs for a company or its subsidiaries.
Group "A4" is a research activity aimed at obtaining an applied effect, that is, the result can be determined only through the direct use of developments. Scientific research of this group is used to expand the base of applied research in the field of modern technologies, science and technology.

Within the framework of scientific research, certain patterns and connections are formed between various phenomena, which in turn leads to the creation of more and more technical ideas.

It is also worth noting that R&D of the A4 group has no economic justification, that is, developments are not evaluated for financial benefits, but only set the direction of research.

Research functions

The innovation process in the modern world is based on scientific developments, which, as a rule, have a commercial effect. Thus, investment in technology and research projects leads to the creation of new products, technological processes and a modernized service sector. In the R&D industry, it is a factor in the formation of new specific benefits, as well as a core element of innovation.

It turns out that the main function of R&D is the practical application of the phenomena and processes obtained (this is especially characteristic of applied research). The purpose of research and development is to provide production with new goods or services for profit.

R&D is a pre-production life cycle of a product, a set of ideas and scientific developments for the subsequent sale of products on the market.

At the stages of R&D, other functions of research work can be distinguished. So, at the beginning, the process is aimed at creating competitive products. For this, marketing campaigns are carried out, the product range is assessed, which is based on new technological solutions. Further, the scale of distribution of the product is established, after which a complex of development work is carried out (experimental products, the result of which is a technological project).

Scientific and technical products include the results of completed R&D, including:

Research, development and design work, as well as any stages of these works;
Prototypes and installation batches of new equipment and materials, manufactured according to the results of research and development work;
High-tech products manufactured in small batches;
Computer software;
Scientific and production services using unique scientific equipment,
Information technology services, services in the fields of metrology, certification and information technology;
Consulting services and expertise of scientific, technical, economic, management properties;
Intellectual property;
Other types of work and services not prohibited by the legislation of the Russian Federation.

The main tasks of R&D

An accurate definition of the tasks of carrying out and implementing scientific developments allows to significantly increase and at the same time avoid possible errors even at the first stage of product creation. The following tasks of research work can be distinguished:

Expansion of the information base in the field of modern technologies, science and technology, as well as obtaining new knowledge and skills in the study of society and nature with the aim of their subsequent application.
Determination of the competitiveness of a new product (product prototype) and the possibility of its materialization in a specific area of production on the basis of theoretical searches and experimental activities.
An innovative process and practical implementation of the acquired knowledge and skills.

Analysts note that R&D provides an opportunity to increase the efficiency of resource use, increase the competitiveness of private and state-owned enterprises and improve the standard of living of the population.

R&D stages and their characteristics

As already mentioned, scientific development is a lengthy process consisting of. The following stages of R&D are distinguished:

Formation of a fundamental base on the basis of theoretical and exploratory research (less often experiments);
Applied scientific research;
Project activities, the purpose of which is to create a new scientific and technical product (development work);
Experienced or experimental (can perform in the previous stages).

It should be noted that the last stage involves checking the results obtained in order to manufacture and test a typical product sample. Carrying out this stage of R&D allows you to work out a modified technological process in reality, as well as assess the readiness of equipment, devices, installations for the subsequent production of goods.

Description of the main stages of R&D

The fundamental base is formed through theoretical and exploratory research.

The research stage is the substantiation of new processes and phenomena, as well as the formation of new theories. Exploratory research is aimed at developing new principles for the manufacture of goods and services (this also includes the use of management). This type of work is characterized by a precise definition of the goal and orientation towards specific theoretical foundations.

As for applied research, their main task is the practical application of scientific developments. With their help, technical problems are solved, mechanisms for resolving theoretical issues are established, the first results are achieved, which can subsequently be used to create standard product samples.

The final stage is considered OCD.

This is the transition from experimental to industrial production of a product. This is where the production of completely new goods, materials or devices, technical processes or equipment improvements is carried out.

Organization of scientific research

The study of research and development work is carried out within the framework of the course "Innovation Management" with two fundamental tasks.

Firstly, it shows the competitiveness of the enterprise, allows you to complete the preparation of all the necessary documentation, as well as inform the organizers about the features of specific products and their implementation on the market.

Secondly, when organizing scientific research, the development of modern equipment with the introduction of new functions can be carried out.

There are five cross-sectoral documentation systems on which the organization of research and development work is based:

State standards in production.
Unified system for design documentation.
Uniform rules and norms that must be followed when drawing up documentation for technical developments.
Unified system of technological preparation.
State product quality standards.

These are the standards that are used in the preparation of R&D documents.

However, it should be noted that the results obtained are documented in accordance with a unified design documentation. During the development, safety requirements, production regulations, as well as positive experience in the preparation of documents for the products under development were taken into account.

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