The concept of research and development work (R&D) for the purposes of accounting and taxation is currently not defined by regulatory documents.

Most importance for enterprises and organizations performing R&D on their own for use in their own production, has R&D records. Moreover, the performance of such works for the enterprise is not the main activity.

In civil law, the legal foundations of R&D are disclosed in Chapter 38 of the Civil Code of the Russian Federation. As paragraph 1 of Article 769 of the Civil Code of the Russian Federation defines, under a contract for the performance of scientific and research work the contractor undertakes to conduct scientific research due to the terms of reference of the customer. And the contract for the performance of development and technological work provides for the development of a sample of a new product, design documentation for it or a new technology. The customer undertakes to accept and pay for the work.

In turn, for the purposes of taxation of profits, in paragraph 1 of Article 262 of the Tax Code of the Russian Federation, R&D expenses are recognized as expenses related to the creation of new or improvement of manufactured products (goods, works, services). In particular, the costs of invention, as well as the formation Russian fund technology development (RFTR) and other sectoral and intersectoral funds for financing research and development work in accordance with Federal Law No. 127-FZ dated August 23, 1996 “On Science and State Scientific and Technical Policy” (hereinafter referred to as the Law on Science) . The list of such funds is approved by the Government of the Russian Federation. However, this has not yet been done.

To determine what expenses are related to invention expenses, you need to use the USSR Law of May 31, 1991 No. 2213-1 “On Inventions in the USSR” in the part that does not contradict the law Russian Federation. Such an explanation is given in clause 6.3.2 of the Guidelines for the Application of Chapter 25 "Corporate Income Tax" of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxation of Russia No. BG-3-02/729 dated December 20, 2002 (hereinafter - the Guidelines).

PBU 17/02 refers to R&D only works related to the implementation of scientific (research), scientific and technical activities and experimental developments. These works are defined in the Law on Science.

So, according to the Law on Science, as for the purposes of taxation and R&D accounting, the following are recognized:

1. Scientific (research) activities - activities aimed at obtaining and applying new knowledge, including:

fundamental scientific research - experimental or theoretical activity aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of man, society, the natural environment;

· Applied scientific research - research aimed primarily at the application of new knowledge to achieve practical goals and solve specific problems.

2. 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.

3. 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.

Conducted research and the creation of new technological developments should be reflected in accounting. The method of fixing data depends on who is the performer of the work. Studies can be ordered from a specialized company or implemented on their own. If a third-party organization is engaged in research and development (R&D), this company needs documentary grounds - an agreement - to take into account expenses in the form of payment for services.

IMPORTANT! An agreement with an organization performing R&D work must be drawn up in writing.

An agreement between enterprises may provide for a full cycle of research or the solution of a part of the tasks within the framework of a large-scale project. If the work is carried out on its own, then it is necessary to register the ongoing research activities in the database of the All-Russian Information Center. The notification forms were approved by the Order of the Ministry of Education and Science dated March 31, 2016 No. 341. In case of violation of the rules for reporting initiated research developments, a fine may be imposed on the organization.

What is included in R&D expenses

R&D stands for "scientific research and development". They are intended for the formation of a new or improved technology, the invention of a new type of product with more advanced characteristics. R&D expenditures can be used to find improved methods of organizing production or implementing managerial functions.

The composition of the costs incurred by the institution in connection with the ongoing R&D is determined by Art. 262 of the Tax Code of the Russian Federation:

1. Depreciation deductions for the fixed assets involved in the work and.
2. Remuneration of personnel involved in research activities or operations to develop new designs.
3. Expenses of a material nature directed to the implementation of R&D. These include the purchase of exclusive rights to the results of inventive activity, to obtained utility models or unique industrial designs. The transfer of rights is carried out through an alienation agreement. It is allowed to allocate expenses for the acquisition of rights to use objects of intellectual property.
4. Other expense transactions that are directly related to R&D. Legislation allows them to be included in the amount of costs for research and development not in full, but in the amount of up to 75% of the total costs incurred.
5. Payment of invoices issued under R&D contracts.

NOTE! For the group of labor costs, their reflection as part of R&D is possible if the personnel was engaged in research and development work. If these employees are involved in other tasks, the assignment of accrued earnings to different types expenses are carried out in proportion to the hours worked at the facilities.

Tax and accounting

An additional regulatory document on the reflection of R&D is the government Decree of December 24, 2008 No. 988. It provides a list of research and development activities that are classified as other costs. The enterprises present in the list of work are recognized after the task is completed in the period of actual completion of all activities on it. In accounting, these costs are shown with an increasing factor equal to 1.5. After completion of the research activities, the organization must not only show the costs incurred in accounting, but also submit to the Federal Tax Service a report on its R&D.

The procedure for recognition, reflection and write-off of expenses related to R&D is approved by PBU 17/02. Costs are accumulated on account 08. In order for expenses to be accepted for accounting by an enterprise, a number of conditions must be met:

• the exact amount of expenses incurred can be identified;
• all expenses are documented;
• the results obtained as a result of R & D have the ability to bring benefits in the future;
• the results of the work can be shown to others through demonstration activities.

After the end of the formation of the amount of costs on account 08, the valuation is transferred to account 04 and the status of intangible assets appears. This is possible only if the organization has legal grounds to consider the asset as its own (if a patent or license has not been obtained, then the costs will be shown as R&D expenses). When a new asset is created, its value is written off through regular depreciation. In the absence of rights to recognize the results of development as intangible assets, expenses are gradually transferred to cost accounts from account 04. The duration of the period for the transfer of costs to expenses for each enterprise is set individually and fixed by the accounting policy.

NOTE! If the criteria for recognition of R&D expenses are not met in full, then the costs should be shown in turnovers on account 91.

In tax accounting, there is a one-time write-off of R&D expenses after the work is completed. In accounting, expenses begin to be included in R&D costs if there are signs of future economic benefits from the asset being developed:

• it is possible to technically complete the research or obtain the desired development result;
• there are options for the practical application of the results of the work;
• the enterprise is guaranteed to have enough resources to complete the project;
• for products produced with the results of research or development, there is a market;
• thanks to new assets, internal problems or tasks of the institution can be solved;
• costs can be calculated and justified.

REFERENCE! The difference between tax accounting and accounting in relation to R & D is that, according to the standards of the Tax Code of the Russian Federation, the costs of research activities and development can be recognized even if the desired result was not achieved.

Write-offs of expenses directly related to the implementation of R&D can be carried out using a straight-line method or a write-off method in proportion to output. Depreciation must take into account the total useful life, but the write-off period cannot exceed 5 years. Depreciation charges are formed from the first day of the month following the month in which R&D expenses are transferred to the status of an intangible asset.

Accounting involves a separate reflection on the accounts of R&D costs. Analytics is conducted in the context of types of research and types of development. All costs incurred are allowed to be inventoried. Before the start of the control cost calculation, the check should touch upon contractual documentation related to R&D (in terms of acquired material resources, purchases of non-financial assets to support the work process).

R&D accounting entries

Typical correspondence accounts for accounting for various expenses for ongoing R&D involve the participation of an active 08 account in them. In his debit, the costs incurred by the company are accumulated. After the completion of all activities and the full readiness of the asset for operation, its value, actually formed on account 08, is transferred to the debit of account 04.

In the process of development or research work in accounting, the following typical records can be used:

• D08 - K02— at the time of writing off the depreciation of the involved equipment and fixed assets for special purposes;
• D08 - K10- when writing off the cost of material resources that were needed by the department involved in R&D;
• D08 - K70- in the amount of accrued earnings to employees who are working on improving products or creating new models and technologies;
• D08 - K69- insurance premiums are reflected, without which it is impossible to accrue and pay salaries legally to hired personnel.

When all the costs have been collected on account 08, the development product is ready and it can be introduced into production or the company's management system, account 08 is credited, and account 04 is debited when the sub-account "R&D results" is indicated. After obtaining a patent or certificate, the result of development becomes an intangible asset and is transferred from the sub-account with the results of R&D to the sub-account of intangible assets on account 04.

If the expenses for the work of developers and researchers did not lead to the expected results, the effect is recognized as negative. The amounts paid for unrealized in accordance with the development expectations are written off by posting D91.2 - K08.

Research and development work (R&D) is the conduct of fundamental and applied research, experimental development, the purpose of which is the creation of new products and technologies.

R&D: accounting and tax accounting in 2019

To accept R&D for accounting, certain conditions must be met (clause 7 PBU 17/02):

• the amount of R&D expenses is determined and can be confirmed;
• it is possible to document the performance of work (for example, there is an act of acceptance of work performed);
• the use of R&D results for production or management needs will lead to income in the future;
• the use of R&D results can be demonstrated.

If at least one of the conditions is not met, then the costs associated with R&D are written off to account 91 "Other income and expenses", subaccount "Other expenses".

Account 91 also includes those R&D expenses that did not produce a positive result.

Accounting for R&D as intangible assets

R&D expenses are collected on the debit of account 08 “Investments in non-current assets”, sub-account “R&D performance” from the credit of accounts:

• 10 "Materials";
• 70 “Settlements with personnel for wages”, 69 “Settlement for social insurance and security”;
• 02 "Depreciation of fixed assets";
• 60 "Settlements with suppliers and contractors", etc.

Completed R&D expenses are written off from account 08 to the debit of account 04 "Intangible assets".

From the 1st day of the month following the month in which the actual application of R&D results is started, R&D expenses are written off:

Debit of account 20 “Main production”, 25 “General production expenses”, 44 “Sale expenses” - Credit of account 04 “Intangible assets”.

R&D expenses are written off over the period that is set as the time period for the R&D benefits. In this case, a linear method or a write-off method is used in proportion to the volume of output (clause 11 PBU 17/02). It is important to keep in mind that this period cannot be more than 5 years (clause 11 PBU 17/02)

R&D tax accounting

R&D expenses for profit taxation purposes are taken into account in the period in which these works are completed (clause 4, article 262 of the Tax Code of the Russian Federation), and are accepted as a reduction in the income tax base, regardless of their effectiveness. At the same time, if, as a result of R&D, an organization receives exclusive rights to the results of intellectual activity, then they are recognized as intangible assets and are subject to depreciation or are accounted for in other expenses within 2 years (

Research and development (R&D; English Research and Development, R&D) - a set of works aimed at obtaining new knowledge and practical application in the creation of a new product or technology.

R&D includes:

Research work (R&D) - work of a search, theoretical and experimental nature, carried out in order to determine the technical feasibility of creating new technology within a certain time frame. R&D is divided into fundamental (obtaining new knowledge) and applied (applying new knowledge to solve specific problems) research.

Experimental design work (R&D) and Technological work (TR.) - a set of works on the development of design and technological documentation for a prototype, for the manufacture and testing of a prototype product, performed according to the terms of reference.

R&D spending

The accounting regulation "Accounting for the costs of research, development and technological work" (PBU 17/02) was approved by order of the Ministry of Finance of Russia No. 115n. It is impossible to apply it without knowledge of the legal foundations of R&D, set out in Chapter 38 "Performance of research, development and technological work" of the Civil Code of the Russian Federation. Let's consider some of them.

In accordance with Article 769 of the Civil Code of the Russian Federation, in economic practice, contracts for the performance of research work and contracts for the performance of experimental design and technological work are distinguished. The subject of research work can only be scientific research. Development work involves the development of a sample of a new product and design documentation for it, or the development of a new technology. In entrepreneurial activity, research is much less common than development work. After all, the latter are more closely related to the production processes of the enterprise.

One of the main features of an R&D contract is the novelty of the results obtained and the possibility of creating new objects of intellectual property (inventions, utility models and industrial designs). Another distinguishing feature of these works is their creative nature. But this, of course, involves the risk of getting the so-called "negative result".

A “negative result” of R&D is usually understood as a result that arose due to circumstances beyond the control of the performer and which cannot be used to extract economic benefits in the future. In addition, this result is not a solution to the problem set in R&D.

By virtue of paragraph 3 of Article 769 of the Civil Code of the Russian Federation, the risk of impossibility to fulfill the R&D contract is borne by the customer, unless otherwise provided by the contract or law.

Accounting for R&D expenses

A “positive” result of R&D can be reflected in accounting in different ways, depending on what it is, this result. For example, it may represent an object on the result of intellectual activity. Then you should be guided by the Regulation on "Accounting" (PBU 14/2000). It was approved by order of the Ministry of Finance of Russia No. 91n.

The result of R&D may result in the creation of an industrially applicable sample (utility model). If the enterprise intends to use it in its production process for more than 12 months (say, for laboratory, testing purposes, etc.), the sample is taken into account as a fixed asset. In such a situation, the Accounting Regulation “Accounting for Fixed Assets” (PBU 6/01) is applied. It was approved by order of the Ministry of Finance of Russia No. 26n.

If the result of R&D is another object (neither an intangible asset, nor a fixed asset), PBU 17/02 comes to the fore.

When PBU 17/02 applies

PBU 17/02 applies to commercial organizations (with the exception of credit ones). The document does not regulate the accounting of R&D performers. For them, R&D expenses are expenses for ordinary activities. As you know, such expenses are reflected in accordance with the rules set forth in the Accounting Regulation “Organization Expenses” (PBU 10/99). It was approved by order of the Ministry of Finance of Russia No. 33n.

Thus, PBU 17/02 is addressed to R&D customers and organizations performing such work on their own.

Often, the R&D performer attracts contractors from outside. Then the rules established by PBU 17/02 apply only to the customer. For other R&D participants, the costs incurred by them fall under the rules of PBU 10/99.

PBU 17/02 does not apply to unfinished work. It is not used for development costs either. natural resources, the costs of preparing and mastering production and the costs associated with improving the technology of organizing production, with improving, changing its design and other operational properties carried out in the production (technological) process.

In practice, PBU 17/02 is applied in two cases:

1. if in the course of research and development a result is obtained that is subject to legal protection, but not formalized in the manner prescribed by law;
2. if in the course of research and development a result is obtained that is not subject to legal protection.

Let's talk about this in more detail.

The legal protection of objects created, for example, as a result of development work, is confirmed by the documents of the Patent Office of the Russian Federation: a patent for an invention, a certificate for a utility model, a patent for an industrial design. If such documents are not received, the organization, when accounting for R&D expenses, should be guided by PBU 17/02.

Usually, the result of R&D acts as an object of intangible assets and is caused by the desire of the organization to secure its exclusive rights to it. If, for some reason, the organization could not or did not want to document such rights, PBU 17/02 applies.

In the latter case, the organization will become the owner of the R&D result, which by its nature is nothing more than a capitalized expense. It is probably for this reason that clause 16 of PBU 17/02 states: R&D expenses are reflected in the balance sheet as an independent group of asset items in the section “Outside”. Thus, PBU 17/02 added a new type to the assets already existing in accounting - R&D expenses.

As for the result of work not subject to legal protection, the developers of PBU 17/02 probably had in mind the situation when, with a positive result of work, the conditions for legal protection of the R&D object are not met.

According to Article 4 of the Patent Law of the Russian Federation No. 3517-1, an invention is patentable, that is, subject to legal protection if it is unknown from the prior art. The state of the art is understood as publicly available information published in the world about the means of the same purpose, as well as information about their use in Russia.

Thus, if the patentability condition is not met for some reason, the situation specified in PBU 17/02 arises. An example is such R&D results as rationalization proposals or developments, which cannot be said to be fundamentally new and not at all known from the level of world technology.

Features of accounting for R&D expenses Now that we have dealt with the scope of PBU 17/02, let's talk about the rules for accounting for R&D expenses that it provides.

So, expenses are reflected in accounting as investments in non-current assets of the enterprise.

Analytical accounting is carried out separately by type of work, orders, that is, the actual costs are recorded for each topic (contract, order) in accordance with the established articles of the estimated cost, the corresponding cost calculations, estimates and production costs by elements.

By analogy with objects of intangible assets, the unit of accounting for R&D expenses is an inventory object, which represents the total cost of work performed, the results of which are already used in the production of products (works, services) or for management needs.

The rules for the recognition of expenses are provided for in paragraph 7 of PBU 17/02. It states that R&D expenses are reflected in accounting only if the following conditions are met:

The expense amount can be determined and confirmed;
the performance of work is documented (act of acceptance of work performed, etc.);
the result of the work will be used for production or management needs and will lead to economic benefits (income);
the use of R&D results can be demonstrated.

If at least one of these conditions is not met, the organization's expenses associated with the implementation of R&D are considered non-operating expenses of the reporting period. The same applies to expenditures on activities that did not produce a positive result (negative R&D result).

Write-off of R&D expenses

The list of the main costs associated with the implementation of R&D is given in Section III PBU 17/02. It is not exhaustive. The organization, at its discretion, may attribute to R&D expenses all expenses directly related to the performance of such work. This can be, for example, expenses for scientific and technical competitions and examinations, for scientific and industrial business trips, for patent research, etc.

The procedure for writing off R&D expenses is determined by Section IV PBU 17/02. They are written off as expenses for ordinary activities based on the estimated time of use of the R&D result in economic activity. This period must be determined by the organization itself. It cannot exceed five years. An interesting detail: you can start writing off R&D expenses not from the moment the object is registered, as is the case with fixed assets or intangible assets, but after the result of the work is actually used in production.

An organization can choose one of two ways to write off R&D expenses: straight-line or proportional to the volume of production. Obviously, the vast majority of accountants, in order to simplify accounting, will choose a linear one. However, if we are talking about expensive R&D, and production is planned to be increased gradually over several years, then the use of the linear method can lead to deterioration.

During the year, R&D expenses are written off evenly, regardless of the chosen write-off method. Please note that in the event of liquidation of the organization, the remaining part of the expenses is written off at a time.

The organization, due to economic inexpediency, may terminate the use of the R&D result ahead of schedule. In this case, PBU 17/02 prescribes to account for the remaining part of the R&D expenses as non-operating expenses.

As already mentioned, the so-called “negative result” can also be a consequence of R&D. Then the costs of the work performed are written off as non-operating.

R&D accounting

Research and development work in accounting and reporting are reflected in accordance with PBU 17/02 “Accounting for expenses for research, development and technological work” (approved by order of the Ministry of Finance of Russia No. 115n) only if if such work is carried out by the organization's own resources or the organization acts as a customer.

At the same time, research work for the purposes of PBU 17/02 includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, as defined by Federal Law No. 127-FZ “On Science and State Scientific and Technical Policy ".

PBU 17/02 applies only to works for which:

The results subject to legal protection were obtained, but the documents were not executed in the manner prescribed by law;
results were obtained that are not subject to legal protection in accordance with the norms of the current legislation of the Russian Federation.

Please note: the list of results of intellectual activity subject to legal protection is contained in Article 1225 of the Civil Code of the Russian Federation.

PBU 17/02 does not apply to R&D, the result of which is the creation of an intangible asset, as well as to unfinished R&D.

The Ministry of Finance of Russia, in its Information Letter No. ПЗ-8/2011 “On the Formation in Accounting and Disclosure of Information on Innovation and Modernization of Production in Accounting”, explaining the issue regarding the formation of information on unfinished research and development work, came to the conclusion that PBU 17/02 can also be applied to R&D in progress in terms of determining the composition of costs subsequently included in the cost of the asset being formed.

However, since PBU 17/02 does not determine the moment of commencement of recognition of costs that form the value of an asset resulting from R&D, then, according to the Russian Ministry of Finance, to determine this moment, an organization must take into account other accounting provisions, as well as International Standards, in particular, (IAS ) 38 "Intangible assets" (clause 2 of letter No. ПЗ-8/2011, clause 7 PBU 1/2008).

In accordance with IAS 38 Intangible Assets, the costs incurred by an entity to acquire new knowledge, to seek, evaluate and ultimately select areas of application of research or other knowledge, to seek alternative materials, devices, products, processes, systems or services, on the formulation, design, evaluation and final selection of possible alternatives to new or improved materials, devices, products, processes, systems or services, it is appropriate to recognize at the time of their implementation and not be included in the cost of the asset.

The main criterion for determining the moment of the beginning of the inclusion of costs in the value of an organization's asset is the presence of signs indicating the likelihood of obtaining economic benefits from the results of work (clause 3 of letter No. ПЗ-8/2011).

In particular, these features can be:

Technical feasibility and intent to complete the asset;
the ability to use the results of work for the production and (or) management needs of the organization or the sale of an asset;
the ability to demonstrate the existence of a market for products created using the results of research and development;
the usefulness of the asset for internal purposes;
the availability of sufficient technical, financial and other resources to complete the development and use of the asset;
the ability to reliably measure the costs attributable to an asset during its development.

Thus, as soon as during the course of the work the organization has signs that indicate the likelihood of obtaining economic benefits from the results of these developments, from that moment on, all expenses for it should be included in the cost of the future asset.

In accordance with paragraph 9 of PBU 17/02, R&D expenses include all actual expenses associated with the performance of these works, namely:

However, it should be noted that, despite the existence of legislation on the protection of intellectual property (in particular, patent law), in reality this property is protected very poorly. A greater degree of protection is achieved in cases where the author of an idea, invention, or new model directly manages the development, as is the case in a number of US firms, where intra-company risky enterprises are created for promising ideas, discoveries, and inventions.

The legislation differentiates the rights of the R&D performer to involve third parties in the development: when performing R&D, this requires the consent of the customer, when performing R&D, such consent is not required. Apparently, such a rule is aimed at increasing the security of trade secrets, since at the stage of research and development, the customer's intention is easily revealed.

Unless otherwise provided by contracts for the performance of research, development and technological work, the parties are obliged to ensure the confidentiality of information relating to the subject of the contract, the progress of its execution and the results obtained. The volume of information recognized as confidential is determined in the contract. Each of the parties undertakes to publish information received during the performance of work, recognized as confidential, only with the consent of the other party. Note that the list of information recognized as confidential must be contained in the contract.

Confidentiality of information helps to increase the competitiveness of a newly created product or technology. However, the secrecy of information about scientific and technical developments leads to a reduction in the "diffusion" of innovations to other enterprises and slows down the pace of scientific and technical development of production. It remains unclear what influences the pace of scientific and technological development of production to a greater extent: competition in developments (increase in rates) or confidentiality of information about them (decrease in rates).

Stages of R&D

The main tasks of research and development work (R&D) are:

1) obtaining new knowledge in the field of development of nature and society, new areas of their application;
2) theoretical and experimental verification of the possibility of materialization in the production sphere of the standards of competitiveness of the organization's goods developed at the stage of strategic marketing;
3) practical implementation of the portfolio of innovations 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.

The main principles of R&D are:

A) implementation of the previously considered scientific approaches, principles, functions, management methods in solving any problems, developing rational ones. The number of applied components of scientific management is determined by the complexity, cost of the control object and other factors;
b) development orientation.

R&D is divided into the following stages (types) of work:

fundamental research (theoretical and exploratory);
applied research;
· experimental design work;
Experienced, experimental work that can be performed at any of the previous stages.

The results of theoretical research are manifested in scientific discoveries, the substantiation of new concepts and ideas, the 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 goal of the planned work is usually known, the theoretical foundations are more or less clear, but by no means specific directions. In the course of such research, theoretical assumptions and ideas are confirmed, although they can sometimes be rejected or revised.

priority value fundamental science in the development of innovative processes is determined by the fact that it acts as a generator of ideas, opens the way to new areas. But the probability of a positive outcome of fundamental research in world science is only 5%. In a market economy, branch science cannot afford to engage in these studies. Fundamental research should, as a rule, be financed from the state budget on a competitive basis, and may also partially use extrabudgetary funds.

Applied research is aimed at studying the ways of practical application of previously discovered phenomena and processes. They set as their goal the solution of a technical problem, the clarification of obscure theoretical issues, the obtaining of specific scientific results, which 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. Development refers to systematic work that builds on existing knowledge derived from research and development (R&D) and/or practical experience. Development is 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 Goldstein G.Ya.:

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, at the level of a drawing or other system of symbolic means (design work);
· development of technological processes, i.е. ways of combining physical, chemical, technological and other processes with labor into an integral system that produces a certain useful result (technological work);
Creation of prototypes (original models that have the fundamental features of the innovation being created);
· testing prototypes during the time necessary to obtain technical and other data and accumulate experience, which should be further reflected in the technical documentation for the application of innovations;
Certain types design work for construction, which involve the use of the results of previous studies.

Experimental, experimental work - a type of development associated with experimental verification of the results of 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 necessary for R&D. Experimental base of science - a set of experimental industries (plant, shop, workshop, experimental unit, experimental station, etc.) that perform experimental, experimental work.

Thus, the purpose of the R&D is to create (modernize) samples of new technology that 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 studies is carried out, the corresponding technical documentation is developed, 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. Goldshtein G.Ya. Innovation management:

1. Use of the results of research and development in other scientific research and development, which is the development of completed research or 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 research and development and testing of 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 (SSS);
· Unified system of design documentation (ESKD);
· Unified system of technological documentation (ESTD);
· Unified system of technological preparation of production (USTPP);
· System for the development and production of products (SRPP);
· State products;
· State system "Reliability in engineering";
· System of labor safety standards (SSBT), etc.

The results of development work are drawn up in accordance with the requirements of ESKD. The ESKD system is a complex state standards, establishing uniform, interrelated rules and regulations for the preparation, execution and circulation of design documentation developed and used in industry, research, design organizations and enterprises.

R&D management

It is important to ensure that engineers and designers begin to analyze the real value of their work and learn to determine whether their customer is ready to pay for this result - a workshop, technologist, subcontractors, etc.?

It is vitally important for an enterprise operating on the open market to maintain an acceptable balance of costs, terms and quality for its projects, taking into account the state and workload of funds, as well as the real market situation. Consequently, the ultimate business goal of development work is the development and initial production development of a competitive product designed in accordance with the terms of reference, subject to all necessary standards, norms and requirements, and in accordance with the specified technical and economic parameters. In addition, the product must meet the needs of buyers from the selected segment as fully as possible, at the time required to master a sufficient volume of mass production on the available equipment fleet by the time sales begin. Otherwise, the management of the enterprise must decide in a timely manner on the inappropriateness of development in the current conditions.

In a market economy, the dynamics of scientific and technical developments are driven by economic feasibility and consumer activity, which, like the economy as a whole, is oscillatory. Under these conditions, enterprises need to be more efficient and form their individual values. Such an approach can give the company an internal competitive advantage that will enable it to achieve certain business successes.

Evaluation of the effectiveness of R&D

Competing with foreign companies, many domestic enterprises are trying to survive on their old intellectual property. Unfortunately, not all of their development bureaus are able to develop products that meet the requirements of the modern market (quality, timing, price). It is extremely difficult to organize effective joint work, in particular on detailing, development of design documentation, etc.

To better match the goals of the business and the design department, it is necessary to add to the work of the latter two integral business qualities - efficiency and effectiveness, and also determine the weight of each of them depending on the type of activity. Behind the outwardly fashionable categories are quite tangible production indicators, the skillful management of which, ultimately, leads to the achievement of business goals.

At the very root of the concept of "performance" reflects the focus on results, an objective assessment of the achievement of business goals, a fait accompli. An activity characterized by endless corrections and improvements is ineffective, regardless of whether it generates income. Our enterprise, the Mirelli production group, a significant participant in the Russian market of equipment for mechanical engineering in Russia, also faced a similar situation. Therefore, the idea arose to normalize the labor costs of the R&D process.

In order to realize it, it was necessary, first of all, to overcome the resistance of designers and technologists, who assured that it was impossible to standardize the work of an engineer. In their minds, the opinion was rooted that in the conditions of a monolithic production structure, it is impossible to allocate R&D costs from the budget. We had to move away from the boiler method and not only single out the R&D function, but also agree on what exactly should be considered the costs of engineering and technical development. As a result of the detailing, R&D activities were broken down into individual projects, then into individual products, blocks in the product, and specific development stages for each block. Very quickly, we were able to see which functional unit was profitable and which was costly, as we began to count the contribution of each unit.

Where are the numbers?

Efficiency is a much more complex and flexible concept than effectiveness. It is not enough to know how many goals are scored, it is important to understand whose goal (own or someone else's), whether these goals were counted, and in general - the goals scored meant something in the game we play. With regard to R&D, the question can be formulated as follows: are two designers equally effective if they produce an equal number of drawings in the same time? In the case of evaluating the effectiveness of ROC. the illustration of the work performed looks most visually and accessible from the point of view of the potentially paid added value that the resource involved brings (both the final contractor and the group of performers, including the Design Bureau as a whole) per unit of time. Since we are talking about real consumer value without taking into account marketing and other actions that increase the nominal value of the goods, then, obviously, not only the amount of labor is significant, but also the justification for its commission, expressed through the desire of consumers - both internal and external - to pay for this additional product.

At first, all our estimates were expert and based on our experience and knowledge, which we were not sure of at the time, but nevertheless believed that such estimates of budget detail were better than none. Be that as it may, with the advent of the practice of evaluating the contribution of functional units to the process of creating added value, the approach of these units to work has changed: they themselves began to evaluate their work in terms of added value, began to analyze the real value of their work and learned to assess whether they are ready for this result is to be paid by the customer - workshop, technologist, subcontractors, etc.? This value revolution means a lot, as employees begin to fight not for dubious indicators, but for real value.

But despite the subjectivity of the assessments we took as a basis, the first step towards performance management for us was to conduct an internal expert assessment (for example, by a test group) in order to identify how necessary and in demand the result of labor is and whether the resulting product will have a large consumer value.

The second step was the expression of the obtained data in the form of relative values, convenient for analysis and comparison of different projects. Having data on the cost of an existing and newly developed product, it is possible to obtain a cost estimate of the novelty of the product and compare it with the calculated traditional organizational novelty coefficient as the ratio of newly developed parts to their total number in the product. The ratio of the assessment of the cost of novelty to the coefficient of novelty will give the desired quantitative assessment of the economic efficiency of the work of the R&D subject.

What is missing in R&D?

It must be admitted with regret that few domestic enterprises, even ISO-certified ones, profess a value-based approach, and there are especially few of them in the field of R&D. You can not put an equal sign between quality and value. Quality has a characteristic property, and if it is lower than the level of paid quality in the market, then no one will buy the product. But if it is much higher than required, then the enterprise runs the risk of going bankrupt, spending a lot of money to ensure quality that is not in demand by the market. Quality can only be paid.

As you know, leaders of very polar types are at the helm of Russian industrial enterprises. On the one hand, these are directors of the old formation who have worked all their lives under the conditions of state orders and state regulation; for the most part, they have not learned how to do things differently. On the other hand, young managers with basic financial education are gradually occupying the key positions of heads of industrial enterprises. The subject of their primary interest is not added value and production itself, but payback, ROI, therefore, they do not raise the question of a value approach.

When the resource of the enterprise begins to work on the basis of the principles of value, it is also necessary that this resource be valuable, that is, the role of the significance of the personnel immediately increases. We must not forget for a second that the management of R&D is, first of all, the management of smart, highly intelligent employees. Initially, the design team made plans in terms of value added, then also began to interact with suppliers of CAD systems, and in the future, we hope that designers and managers, in order to increase added value, will also build relationships with customers in a special way.

I believe that the future in R&D belongs to professional project managers, since it is here that the task of completing projects on time, within a certain budget, in accordance with the terms of reference and in order to satisfy the needs of the customer is particularly acute. It would be nice if the project manager had good technical background, industry skills and knowledge.

Konstantin Sadovsky - Technical Director of the Mirelli Industrial Group ________________________________________ Evaluation of the effectiveness of R&D employees First, it is necessary to structure the type of activity that the employee was engaged in during the billing period, since how this activity is taken into account depends on the type and type of activity. You can use the following classification.

By type of activity:

1. Production activity - in the most general case, leading to the appearance of added value in the final product.

Project - activities focused on obtaining the final result defined in the terms of reference, within the specified time frame, within the available resources and budget of the project, with maximum benefit for the company.

Service - activities of a process nature:

Internal, aimed at supporting internal production processes;
external, aimed at IT support of products, as well as in order to fulfill warranty obligations under project contracts.

1. Non-productive activities - not leading to the emergence of real added value, but necessary to maintain production activities.

Professional development, training, quality circles. This time should be paid at the average rate, and the costs incurred to pay for unproductive labor of employees should be considered investments along with the funds spent on training. In order to more accurately determine how well or poorly a particular employee studies, it is necessary to conduct an internal assessment of employees at the end of the training.

Conducting meetings and negotiations. As a rule, this activity is included in the cost of the project and is paid. Moreover, in the required quantities, it is able to prevent the loss of time in the implementation of production activities. Downtime. As a rule, they occur due to the fault of the external environment. In a small proportion of cases, it is possible to compensate them financially, in the rest - these are direct losses. According to the stages of the product life cycle

Activities should also be classified according to the stages of the product life cycle.

The most typical for machine-building enterprises are the following stages:

Before investment;
preparation of a technical proposal;
design ("engineering") - can be simplified as a set of processes for building a model and performing calculations;
development - design and technological preparation of production.

Description of the ROC model

The main task of forming the R&D economic model is the transition from purely technical parameters, which are the product of engineering activity, to organizational and economic parameters that characterize this activity. In our case, it is necessary, on the basis of mainly technical documentation for the product, to obtain the economic parameters of the development process of this product.

An electronic parametric model of the product is taken as the initial data, containing the necessary and sufficient information about its life cycle (design, technological, production, logistics and operational data, information about the required quality). Further analysis can be carried out using one of three methods: calculation and analytical, comparison with analogues and expert evaluation.

The essence of the first method is to split the geometric model of the product (it is better to display it in the form of a tree) into the simplest components - parametric primitives, which are the result of a separate elementary act of construction (shaping, copying, projection, entering parameters) in the computer-aided design system used, as well as in determining total labor costs for creating a set of primitives that make up this product.

Obvious dependency this method technology imposes a number of significant restrictions both on its applicability and on the features of the design process, and in addition, it implies a number of assumptions:

The geometric model is created with the minimum possible number of primitives.
Bulk processing tools are widely used (arrays, cloning, mirroring, etc.).
The entire available arsenal of automated processing tools is used (auto binding, auto fasteners, etc.).
The obtained results of design and technological processes are unique for each of the specific CAD implementations and are subject to comparison only taking into account specific cross comparison coefficients.
The method has limited application in the analysis of the complexity of designing products with a particularly complex geometry.
This method loses its effectiveness when analyzing a wide range of products.

If the second method is applied, based on the analysis of the organizational and economic parameters of the design and development of a significant range of parts and assemblies, it may be possible to reduce labor costs for creating an organizational and economic model of the R&D system by analyzing the entire range and isolating a number of typical parts from their entire set. There are usually much fewer such representative parts than the names of parts in the production nomenclature (as a rule, two orders of magnitude less - several tens instead of several thousand).

Representative parts allow you to determine the piece time for designing and developing all the necessary related design and technological documentation, as well as (if necessary) the manufacturing time on a given equipment for each similar part from the corresponding group (using correction factors determined through the ratio of some relatively easily determined parameters , for example, overall dimensions or weights).

Sometimes it is necessary to use the third method, based on the analysis of expert assessments. In a number of cases, it is impossible with a sufficient degree of accuracy to carry out a one-to-one transition from the existing technical parameters to the required economic parameters that form the organizational and economic model. This may be due to both the lack of measured information and its significant volumes and high labor intensity of its processing. It happens that at the stage of project initiation (especially if we are talking about a fundamentally new development or development with a high coefficient of novelty), it is required to quickly and fairly roughly calculate the expected estimates of the estimated labor costs for the design and development of the product, being content, as a rule, with very scarce information set out in technical task. In such cases, experience, intuition and professional flair become significantly more significant than the available information.

It is worth noting that the construction of this system is a long, painful iterative process, since the existing R&D system is both measured and transformed. Moreover, not only the control system is being transformed, but also the attitude of employees to their work and to the system of its organization. The attitude of leaders towards performers is also changing. The transition to the “project rails” leads to an even greater destruction of the previous management system, since, depending on the project, one or another employee can perform different roles and, accordingly, have different powers and responsibilities.

In the course of the iterative process of analyzing economic parameters, it is necessary to monitor both the “convergence” of activities to the above classification, and a stricter division of these activities in projects. For example, service activities are sometimes disguised as project activities (this is especially common during modernization), and vice versa, sometimes there is a temptation to cover unaccounted labor costs for the project through support, service. It is even more dangerous when non-productive activities are incorrectly taken into account. In essence, this means hiding information about real losses from management and owners. An endless “solving of issues” begins, which not only slows down work, but also decomposes the workforce.

The only way to combat the described phenomena is to strictly control the dynamics of the behavior of labor costs on identical or similar operations and identify the reasons for their increase or, conversely, the sources of time reserves. Each time, analyzing in detail the results obtained and the labor costs incurred, it is necessary to identify the real causes of such deviations. This process also induces changes in the culture of production, encourages employees to prepare technical documentation more carefully, especially regarding the work performed, work out the terms of reference more efficiently, etc.

The last (but not least) issue is work with personnel. You should not be under the illusion that a change in the system of work (and, in fact, the whole nature of the organization), the sole purpose of which is to increase labor productivity, will cause a surge of enthusiasm among some of the employees. The main thing here is “not to go too far” and to project all critical attitude to what is happening, first of all, onto yourself and your actions. Employees need to be persuaded, not forced. As a rule, purely economic incentive methods work for an extremely limited time, and it is clearly less than the duration of the transition to new system. To implement the planned changes, a strong-willed leader is needed, and he needs to apply the will mainly to himself.
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The term R&D (Research and Development) means "Research and Development" or R&D. These works are aimed at obtaining new knowledge and its application in practical life.

For companies that know firsthand what R&D is in management and, accordingly, are oriented towards R&D, this means being at the forefront in creating new types of products and (or) services and promoting them on the markets.

The research institutes and design bureaus that were widespread in the Soviet period carried out similar developments, mainly in the field of weapons. But not only, but, for example, in the fundamental fields of science and, practically, in all sectors of that economy. AT modern time also, many companies use R&D as an important element of their development strategy and detuning from competitors.

But this strategy has its problem areas. First of all, it is the cost of such projects and their payback periods. Modern business does not even make it possible to spend a lot of time on development, their development, implementation, and promotion. And what can we say about small and medium-sized businesses.

However, if a company considers R&D to be an important element of its development, then it should not skimp on such projects. Companies of this kind create their own research centers, attract leading specialists and scientists to them on a permanent basis and as temporary consultants. They create for them the conditions required for research, experimental development, industrial serial development.

Automobile companies, together with automotive component manufacturers, create new car models, and this is a prime example of R&D.

Food companies, in cooperation with manufacturers of food components and raw materials, constantly offer their consumers new types of products, and this is also R&D.

Various gadgets (computers, smartphones, tablets, phones, etc.) are constantly developing, and this is also a consequence of ongoing R&D. Similar examples can be given in any industry, in many areas of commercial and non-commercial activities of enterprises.

The most important element of the R&D (Research and Development) strategy is the speed of research and development, you need to have time to do it ahead of competitors. And here a very important element of the business of such companies is the protection of intellectual property so that the developments are not used with impunity by competitors who are eager to be the first to make and offer consumers what more successful business rivals invented and designed.

Despite the complexity of organizing R&D, despite the costs associated with "designing the future", many companies, including small ones, use R&D as a competitive tool. Not only new products are being designed, but also new types of services, which is also important in the competition for consumers.

In large corporations, under R&D (Research and Development), not only separate divisions are created, but also entire enterprises, research institutes. Small companies can create R&D departments, or they can implement R&D functions in conjunction with marketing or production. That is, small companies may have an R&D function, but not have a specially dedicated unit in the organizational structure for this. Regardless of the form of implementation, the R&D function, if it is present in the company, allows the enterprise to develop through the creation of new types of products and (or) services.

About R&D organization

In R&D (Research and Development), as a rule, design organization of work. Each new type of product or service is a separate project. Projects may overlap or even merge into so-called mega-projects. To manage such projects or megaprojects, it is convenient to use project management methods, project organization of work. In each project, a project manager can be appointed, who develops a project plan, attracts executors to the project, forms and protects the project budget.

Unlike processes, which are one of the most modern forms of enterprise management, projects can also be considered as processes, but with a limited lifetime. The project must always be completed, while the process can exist in the company almost indefinitely.

Completion of projects is their most important feature.

This is what allows, with the correct use of project management mechanisms, to achieve the completion of projects, and with a positive result. It should not be thought that the project itself is already a success. No. Success can only be considered a fully completed project, completed on time, within the planned budgets.

R&D example

An example of R&D is the experience of Apple, in which R&D (Research and Development) has been and still remains (?) the basis of its progressive development. Will it stay on? What do its leaders think about this topic after the departure of Steve Jobs - certainly one of the brightest project managers in the world?

This company has almost the same long history as Microsoft, but in this case we are talking not only about computers, but also about a wider range of equipment and electronics that this company produces.

Given that it appeared in America, and sales are all over the world, this company can be called transnational and international, since most of the parts for equipment are produced not in America, but in other countries. In addition, some of the models are not only produced, but also assembled abroad, which means that such a principle of operation definitely allows us to consider this corporation international. In addition, a large number of employees who work in this company (and this is more than 65 thousand people) are multinational, so the question of how to call Apple in this case has been resolved.

Until 2007, the second word was present in the company's name, but it was decided to remove it, since the company produced not only computers, but also other equipment. By the way, the range of products produced is quite wide, because if earlier it created only computers, now there are players, phones, laptops and netbooks, as well as tablets.

In addition, it is planned to create a number of devices that will also occupy their niche in the market. Well, it seems that the company has become very successful, because its phones are the most recognizable, and its computers, created on the principle of monoblocks, also have good characteristics.

At the same time, a lot of scandals are connected with the company, but everything that Apple now has was created or borrowed during the life of its founder, Steve Jobs. Currently, the development of the company has slowed down, despite the fact that the new management is trying to take the company to a new level.

Its revenues have not fallen, they are more than 25 billion dollars a year. But at the same time, the company has done almost nothing in the last two years, while before each year brought people new devices.

Now it remains only to wait for the moment when the next head of the company will make a decision on how to create new devices, and whether people need them. The company's shares have not risen to the level of two years ago, although all the products it announced are actively bought. At the same time, it does not produce any revolutions in the world of technology, continuing its smooth development.