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Research and development work. R&D - research and development work. What is included in R&D expenses?

Research and development work. R&D - research and development work. What is included in R&D expenses?

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Introduction

Chapter 1. Theoretical basis organization of research and development work

1.1 Research and development work as components of innovation and the innovation process

1.2 Stages of research and development work

1.3 Assessing the effectiveness of the R&D organization

Chapter 2. Organization of research and development work at the Federal State Unitary Enterprise Research Institute of Polymers

2.1 Characteristics of the enterprise

2.2 Assessing the effectiveness of the R&D organization

Conclusion

Bibliography

Introduction

A necessary condition for the successful functioning of any organization at the present stage of development of the domestic economy is its competitiveness.

Currently, when the globalization of the economy is accelerating, the lag in practical use modern achievements of science and applied innovative developments threaten quite predictable negative consequences for enterprises.

Mechanical engineering is a knowledge-intensive industry; therefore, an important factor influencing its development is the level of scientific and technological progress. Scientific and technological progress contributes to the improvement of the technical equipment of the enterprise, changes in technology, and the growth of mechanization and automation of production.

Many large industrial enterprises include research institutes and testing facilities. These units are engaged in fundamental and applied research, carry out development and experimental work, thereby increasing the country's scientific potential. Currently, knowledge-intensive industries are one of the most profitable and developing areas of business.

A market economy requires an enterprise to have competitive advantages. Competitive advantages can be created different ways: low price, high company image, priority access to limited resources, various benefits, etc. Two types of advantages are decisive - the quality of the product and its novelty. innovative competitive enterprise automation

To move to a new level of quality, it is necessary not just improvement, but development of the object based on the use of new principles, methods and laws, that is, novelty is again necessary!

Thus, firms striving for competitive leadership should constantly seek and implement innovations.

The purpose of this work is to assess the effectiveness of R&D organization using the example of the Federal State Unitary Enterprise Research Institute of Polymers.

To achieve this goal, the following tasks have been set:

1) characterize research and development work as one of the types of innovation;

2) evaluate the effectiveness of R&D organization at the Federal State Unitary Enterprise Research Institute of Polymers;

Chapter 1. Theoretical foundations for organizing research and development work

1.1 Research and development work as components of innovation and the innovation process

The innovation process is the process of transforming scientific knowledge into innovation, which can be represented as a sequential chain of events during which innovation matures from an idea to a specific product, technology or service and spreads through practical use. Unlike scientific and technological progress (STP), the innovation process does not end with implementation, i.e. the first appearance on the market of a new product, service, or bringing it to its designed capacity new technology. This process is not interrupted, as the innovation is improved, made more effective, and acquires previously unknown consumer properties. This opens up new areas of application and new consumers who perceive the product or technology as new.

Innovation is a materialized result obtained from investing capital in new equipment or technology, in new forms of organizing labor production, service, management, etc. Innovation (innovation) - the final result innovation activity, which has been implemented in the form of a new or improved product sold on the market, a new or improved technological process used in practical activities. An indispensable property of innovation is scientific and technical novelty. Therefore, it is necessary to distinguish innovations from minor modifications in products and technological processes (changes in color, shape, etc.); minor technical or external changes the product, as well as its constituent components; from expanding the range of products by mastering the production of products that were not previously produced at this enterprise, but are already known on the market.

Depending on the technological parameters, innovations are divided into: product innovations - include the use of new materials, new semi-finished products and components; obtaining fundamentally new products; process - mean new methods of organizing production (new technologies).

Based on the type of novelty for the market, innovations are divided into: new to the industry in the world; new to the industry in the country; new for a given enterprise (group of enterprises).

Based on the stimulus for emergence (source), we can distinguish: innovations caused by the development of science and technology; innovations driven by production needs; innovation driven by market needs.

By place in the system (in an enterprise, in a company) we can distinguish: innovations at the entrance of the enterprise (raw materials, equipment, information, etc.); innovations at the output of the enterprise (products, services, technologies, information, etc.); innovation system structure enterprises (managerial, production).

Depending on the depth of the changes introduced, the following are distinguished: radical (basic) innovations, which implement major inventions and form new directions in the development of technology; improving innovations that implement small inventions and prevail in the diffusion and stable development phases of the scientific and technological cycle; modification (private) innovations aimed at partially improving outdated generations of equipment and technology.

There are also basic innovations that relate to fundamentally new products; improvement innovations, which involve significant improvements in existing products, and innovations that involve the introduction of new or significantly improved production methods.

Innovation performs the following three functions: the reproductive function means that innovation is an important source of financing for expanded reproduction. The meaning of this function is to profit from innovation and use it as a source of financial resources; The investment function means that profits from innovation can be used for investment in various areas, including as capital. This capital can be used to finance new types of innovation; the stimulating function manifests itself when stimulating entrepreneurial activity. Making a profit by an entrepreneur through the implementation of innovation directly corresponds to the main goal of any commercial organization. Profit serves as an incentive for the entrepreneur to introduce new innovations; encourages him to constantly study demand, improve the organization of marketing activities, and apply modern financial management methods

The basis of the innovation process is the process of creating and mastering new technology (PSNT). The process begins with fundamental research (FR), aimed at obtaining new scientific knowledge and identifying the most significant patterns. The goal of FI is to understand the patterns of development of nature and society. The results of theoretical research consist in scientific discoveries, substantiation of new concepts and the creation of new theories. Exploratory research includes research whose task is to discover new principles for creating products and technologies; previously unknown properties of materials and their compounds; methods of analysis and synthesis. In exploratory research, the purpose of the planned work is known, but not the specific directions. In the course of such studies, theoretical assumptions and ideas are confirmed. The priority importance of fundamental science in the development of innovative processes is determined by the fact that it acts as a generator of ideas and opens paths to new areas of knowledge. The positive yield of PI in science is approximately 5%.

The second stage of PSNT is applied research (AR). They are aimed at exploring ways of practical application of previously discovered phenomena and processes. Scientific research work (R&D) of an applied nature aims to solve a technical problem, clarify unclear theoretical issues, and obtain specific scientific results, which will later be used as a scientific and technical basis in development work. In addition, PIs can be independent scientific works.

Information research is scientific work aimed at improving the search and improving the analysis of scientific and technical information. The most important component of information research is patent research.

Organizational and economic work is aimed at improving the organization and planning of production, developing methods for organizing labor and management, methods for classifying and assessing the effectiveness of scientific work.

Experimental design work (R&D) is understood as the application of the results of design work to create (or modernize, improve) samples of new equipment, material, technology. OCD is the final stage of scientific research; it is a kind of transition from laboratory work experimental production to industrial production.

R&D includes: development of the design of an engineering object or technical system; development of options for a new facility and technological processes.

Thus, the goal of R&D is to create samples of new equipment and technology that are transferred to mass production or directly to the customer. At this stage, the final verification of the results of theoretical research is carried out, the corresponding technical documentation is developed, and samples of new products are manufactured and tested. Approximately 85% of research work produces results suitable for further practical application; at the OCD stage, 95% of the work ends positively.

The final stage of the sphere of science is the development of industrial production of new products (OS), which includes scientific and production development: testing of new products, as well as technical and technological preparation of production.

At the development stage, experimental work is carried out on the experimental basis of science. Their goal is to manufacture and test prototypes of new products and technological processes. Experimental work is aimed at the manufacture, repair and maintenance of special (non-standard) equipment, apparatus, devices, installations, stands, mock-ups, etc., necessary for scientific research and development. In addition to these works, pilot production facilities perform various works and services not directly related to R&D (repair work, printing services, etc.) and produce small-scale products.

The experimental base of science is a set of pilot production facilities that carry out pilot and experimental work. It is an integral part of the country’s scientific potential; its condition and use characterize the ability of science to carry out experimental verification of the results of scientific research and development in order to ensure the continuity of the innovation process. The experimental base includes labor, material and technical resources intended for conducting experimental, experimental work. Pilot production can be of various organizational forms - plant, workshop, workshop, experimental unit, experimental station, etc.; have different locations varying degrees economic independence, being on the balance sheet of a scientific organization or being a legal entity.

In industry as a whole, only 5% of organizations independently engage in R&D. State of the experimental base and infrastructure scientific and technical activities is unsatisfactory. Over 40% of scientific organizations in the field of mechanical engineering do not have an experimental base.

Factors inhibiting the development of innovation in industry include: lack of own financial resources, high rates on loans from commercial banks, contraction of domestic demand and the economic risk of developing new products.

After the development stage, the process of industrial production (IP) begins. In production, knowledge materializes, and research finds its logical conclusion. In a market economy, there is an acceleration of the implementation of R&D and the stage of production development. Innovative enterprises, as a rule, carry out R&D under contracts with industrial enterprises. Customers and performers are mutually interested in ensuring that the results of R&D are put into practice and generate income, i.e. would be sold to the consumer. If everything goes well, then industrial enterprise will again be interested in concluding an agreement with this scientific organization.

At the PP stage, two stages are carried out: the actual production of new products and sales to consumers. The first stage is the direct social production of materialized achievements of scientific and technical developments on a scale determined by consumer demands. The purpose and content of the second stage is to bring new products to consumers. Under conditions of domination state form ownership and strictly centralized management of the national economy, this happened through planned distribution. In conditions market economy new products are sold taking into account consumer demand and market prices. The production of innovations is followed by their use by the end consumer with the parallel provision of services and ensuring trouble-free and economical operation, as well as the necessary elimination of obsolete production and the creation of new production in its place. At the use stage, two simultaneous processes are carried out: the direct use of material and cultural goods produced on the basis of scientific and technical achievements, as well as service, including technical and organizational measures to ensure that the new product is maintained in working order during its standard service life.

The period that begins with the implementation of fundamental and applied research and includes the subsequent development, mastery and application of a new scientific and technical idea, improvement of the technical and economic parameters of manufactured equipment, its repair and other maintenance, and ends with the moment when this equipment is subject to replacement with a qualitatively new, more efficient one, called the life cycle.

Each link in the life cycle is relatively independent, has its own patterns, and plays a specific role. The starting and defining point of this cycle is science, which generates ideas; technology - the next link - materializes these ideas in a certain system of machines and corresponding technology; production is the sphere of use of scientific and technical achievements. In the life cycle, the stages of mastering new technology and organizing its wide release play a decisive role in materialization and application in the national economy scientific discoveries. The product life cycle has time, labor and cost estimates used to organize planning, financing and the use of scientific and technical achievements.

Innovation activity is an activity aimed at using and commercializing the results of scientific research and development to expand and update the range and improve the quality of products (goods, services), improve the technology of their production with subsequent implementation and effective sale in domestic and foreign markets. Innovative activities associated with capital investments in innovations are called investment activities.

Innovative activity involves a whole range of scientific, technological, organizational, financial and commercial activities, which together lead to innovation.

The basis of innovative activity is scientific and technical activity (STA), which is closely related to the creation, development, dissemination and application of scientific and technical knowledge in all fields of science and technology. The concept of scientific and technical documentation was developed by UNESCO and is the basic category of international standards in statistics of science and technology. In accordance with UNESCO recommendations, scientific and technical documentation as an object of statistics covers three types: scientific research and development; scientific and technical education and training; scientific and technical services.

When implementing normative and technical documentation great importance has the concept of “scale of scientific work”, which covers: scientific (scientific and technical) direction - the largest scientific work, which has an independent character and is dedicated to solving an important problem in the development of this branch of science and technology. Decision one way or the other scientific direction possibly through the efforts of a number of scientific organizations; scientific (scientific and technical) problem - part of a scientific (scientific and technical) direction, representing one of the possible ways to solve it. Scientific work can be solved in the form of a targeted scientific and technical program, which is a complex of work linked by resources, performers, and deadlines. The coordination of these works should be carried out by the parent scientific organizations; scientific topic- part of a problem that is solved, as a rule, within a scientific organization and serves as the main unit thematic plan in financing, planning and accounting of work. The purpose of the topic is to effectively solve a specific problem in the study of patent or economic works etc. Depending on its complexity, a topic can be divided into stages.

Scientific and technical development is carried out in scientific organizations. A scientific organization is an organization (institution) that carries out R&D as its main activity, regardless of its affiliation with a particular sector of the economy, legal form and form of ownership.

The main participants in the innovation process: the customer is the future owner and user of the results of the innovation process. Investors are individuals or legal entities who invest in innovation. The investor, as a rule, is the customer. If this is not the same person, then the investor enters into an agreement with the customer, monitors the implementation of concluded contracts and carries out financial calculations. Investors in the Russian Federation can be: bodies authorized to manage state and municipal property; organizations and business associations and other legal entities of all forms of ownership; international organizations, foreign legal entities and individuals. The main investors providing investment financing are commercial banks. Designers are specialized organizations that develop design and estimate documentation. Usually one organization, called the general designer, is responsible for performing the entire range of work. Suppliers are organizations that provide logistics (purchases, procurement and deliveries). The contractor (executing company, or contractor, or subcontractor) is a legal entity responsible for the performance of work under the contract (including universities). Scientific and technical councils (STC) are leading experts in thematic areas, responsible for the selection of scientific and technical solutions, the level of their implementation, the completeness and complexity of measures to achieve the set goals, and organizing the competitive selection of performers, as well as technical examination of the results obtained. The head (chief manager) is a legal entity to whom the customer delegates the authority to manage the work: planning, control and coordination of work. The specific composition of the manager’s powers is determined by the contract with the customer. Chief designers (topic managers) are a specific organizational structure headed by a leader (chief manager) and created for the period of innovation implementation in order to effectively achieve its goals. They are the main developers. To perform part of its functions, the developer can attract specialized organizations. Auxiliary units are organizations of various forms of ownership that assist the main participants in innovation to perform auxiliary functions and together with them form an infrastructure innovative entrepreneurship. Supporting structures include: innovation centers (incubators), funds for supporting NT programs, consulting firms, independent examination bodies, patent-licensed and audit firms, as well as exhibition centers and chambers of commerce and industry.

Management of research and development work (R&D) within the framework of scientific and technical activities (NTD) in the final sense must be understood as management aimed at ensuring the quality of scientific and technical products. Directly control objects in in this case are the characteristics of scientific and technical products, factors and conditions influencing their level, as well as the processes of formation of product quality at different stages of its life cycle. The subjects of management are various organizational structures management operating at various hierarchical levels and implementing quality management functions in accordance with known principles and methods of management. The activities of these management structures are ensured on the basis of information support and integration of the processes of creating scientific and technical products.

1.2 Stages of research and development work

Main stages of research:

1) development of technical specifications (TOR) of research work: scientific forecasting, analysis of the results of fundamental and exploratory research, study of patent documentation, taking into account customer requirements;

2) choice of direction of research: collection and study of scientific and technical information, drawing up an analytical review, conducting patent research, formulating possible directions for solving problems posed in the research specifications, and comparative assessment, choosing and justifying the adopted direction of research and methods for solving problems, comparing expected ones indicators of new products after the implementation of research results with existing indicators of analogous products, assessment of the approximate economic efficiency of new products, development of a general methodology for conducting research (work programs, schedules, network models), drawing up an interim report;

3) theoretical and experimental research: development of working hypotheses, construction of models of the research object, justification of assumptions, identification of the need to conduct experiments to confirm certain provisions of theoretical research or to obtain specific values of parameters necessary for calculations, development of methodology experimental research, preparing models (models, experimental samples), as well as testing equipment, conducting experiments, processing the data obtained, comparing experimental results with theoretical studies, adjusting theoretical models of the object, conducting additional experiments if necessary, conducting feasibility studies, drawing up an interim report;

4) generalization and evaluation of research results: generalization of the results of previous stages of work, assessment of the completeness of problem solving, development of recommendations for further research and R&D, development of a draft technical specification for R&D, drawing up a final report, acceptance of research by the commission.

The specific composition of the stages and work on them is determined, naturally, by the specifics of the research work.

After completion of applied research, subject to obtaining positive results economic analysis, satisfying the company in terms of its goals, resources and market conditions, begin to carry out development work (R&D). R&D is the most important link in the materialization of the results of previous research projects. Based on the research results obtained, new products are created and developed.

Main stages of OCD:

1) development of technical specifications for design and development work: drawing up a draft technical specifications by the customer, development of a draft technical specifications by the contractor, establishing a list of counterparties and agreeing with them on private technical specifications, coordination and approval of technical specifications;

2) technical proposal: identification of additional or clarified requirements for the product, its technical characteristics and quality indicators that cannot be specified in the technical specifications: elaboration of research results; elaboration of forecasting results; study of scientific and technical information; preliminary calculations and clarification of technical specifications requirements;

3) preliminary design: development of fundamental technical solutions: performance of work at the technical proposal stage, if this stage is not performed; selection of the development element base; selection of basic technical solutions; development of structural and functional diagrams of the product; selection of main structural elements; metrological examination of the project; development and testing of prototypes;

4) technical design: final selection of technical solutions for the product as a whole and its components: development of basic electrical, kinematic, hydraulic and other circuits; clarification of the main parameters of the product; carrying out the structural layout of the product and issuing data for its placement on site; development of draft specifications for the supply and manufacture of products; testing mock-ups of the main devices of the product in natural conditions;

5) development of working documentation for the manufacture and testing of a prototype: formation of a set of design documents: development of a complete set of working documentation; its coordination with the customer and the manufacturer of serial products; checking design documentation for unification and standardization; production of a prototype in pilot production; setup and comprehensive adjustment of the prototype;

6) preliminary tests of a prototype: checking the compliance of the prototype with the requirements of the technical specifications and the possibility of presenting it for state (departmental) tests: bench tests; preliminary tests on site; reliability tests;

7) state (departmental) testing of a prototype: assessment of compliance with technical specifications and the possibility of organizing mass production;

8) processing of documentation based on test results: making the necessary clarifications and changes to the documentation, assigning the letter “O 1” to the documentation, transferring the documentation to the manufacturer.

1.3 Assessing the effectiveness of the R&D organization

In an innovative economy, a special place is given to research and development work. The indicators characterizing the organization of R&D at the enterprise are the following: the share of new products in its total volume; share of products at the market launch and growth stage; share of products with high quality characteristics; average time to bring new products to market, etc.

Based on these indicators, we can identify a number of tasks that should be solved to achieve the goals of the enterprise’s innovation strategy: ensuring that the product structure by life cycle stages corresponds to the R&D structure by stages of completion; identification of sources of innovation (in-house developments or attracted from outside); ensuring rational proportions between innovations of various types; fending off threats of functional and technological substitution.

Factors that determine the nature of an enterprise's innovative strategies are the knowledge intensity of products, market share, scientific and technical potential, structure of products by life cycle stages, etc. Resources available to the body for organizing R&D: scientific and engineering personnel, funds allocated for goals of scientific and technological development, production and scientific and technical funds.

The scientific level of an enterprise can be defined as the ratio of the costs of innovation to the total costs of production:

K n = Z and /Z p, where K n is the coefficient of the scientific level of production; Zi - the amount of costs for innovation activities, rub.; Zp - total amount of production costs, rub.

This indicator can be planned, actual and normative. If necessary, this indicator can be used to assess the place of the enterprise among competing organizations.

An assessment of the scientific level of an enterprise can also be carried out using a coefficient reflecting the share of the implementation of its own developments in the total number of completed in-house developments:

K av = P av / P av, where K av is the coefficient of implementation of own developments; Р вср - number of implemented own developments, units; P osr - total number of completed in-house developments, units.

This indicator can be used to substantiate and evaluate the enterprise’s own scientific level of innovative activity.

To assess the scientific level of production and determine the rational ratio of own and acquired developments, you can use the indicator of the specific ratio of own developments in total number implemented developments. This coefficient is calculated by the formula: K sun = P av / P v.tot, where K sun is the coefficient of application of the results of our own developments; Р вср - the number of own developments implemented at the enterprise; R total - the total number of implemented developments at the enterprise in a given period, units.

At the same time, noting the importance of introducing our own innovative developments, it is necessary to emphasize that in order to increase the efficiency of organizing R&D at an enterprise, timely identification and justification for the acquisition and implementation of developments from third-party organizations is of great importance.

Chapter 2. Organization of research and development work at the Federal State Unitary Enterprise Research Institute of Polymers

2.1 Characteristics of the enterprise

Federal State Unitary Enterprise Research Institute of Polymers is the leader in the innovative development of polymer chemistry in Russia based on the creation and implementation high technology, developed by a professional and successful team.

Goal: to meet the growing needs of Russian industry for modern high-tech domestic low-tonnage chemical products, relying on latest achievements science and many years of experience of employees in the field of technology development and product production.

Objectives: maintaining the reputation of a supplier of high quality scientific and technical products; forming a team of like-minded people and creating conditions for identifying and realizing the personal potential of employees; ensuring stable growth of the scientific and technical potential of the institute, based on knowledge and creative work employees; modernization of technological equipment to reduce production costs with consistently high quality; organization of cooperation with Russian and foreign scientific organizations, including higher educational establishments, for the exchange of knowledge and implementation of joint projects.

Directions of research work:

1. Study of the regularities of the processes of obtaining monomers and oligomers of the (meth)acrylic series through the reactions of (trans)esterification and pernitrilation, reactivity and properties of the resulting (meth)acrylates;

2. Study of the conditions for obtaining ethers of polyhydric alcohols and their physicochemical properties; research in the field of quantitative relationships between the structure and properties of polyol ethers;

3. Study of processes of polymer-analogous transformations using the example of the production of polyvinyl alcohol acetals; synthesis and study of the structure of polyvinyl acetals, correlation of structure with physical and chemical properties resulting polymers;

4. Research in the field of chemistry and technology of block (co)polymerization of (meth)acrylic monomers and the properties of the resulting polymers;

5. Study of the processes of radical homo- and copolymerization of acrylic monomers and vinyl chloride;

6. Study of processes of dispersion (emulsion and suspension) polymerization of acrylic monomers;

7. Development of scientific foundations and methods for creating non-toxic composite disinfectants based on quaternary ammonium compounds;

8. Research into mechano-chemical processes for producing plastic and liquid water-soluble lubricants based on fatty acids;

9. Research in the field of creating reactive monomer-oligomer acrylic, urethane acrylate and epoxy adhesive compositions; studying the influence of adhesive components on their physical and mechanical properties (curing speed, heat resistance, chemical resistance, strength characteristics);

10. Study of the influence of formulation and technological factors on the physical-mechanical, rheological and operational characteristics of polymer compositions based on polyolefins, polyvinyl chloride and (oligo)polyamides.

The main directions of scientific and production activities of the institute:

1) Carrying out research and technological work in the development of new technological processes and materials;

2) Solving issues of hardware design of technological processes;

3) Design and creation of pilot and industrial small-scale installations;

4) Issuance of initial data for the design of industrial production;

5) Organization of production and scientific and technical support for industrial production of new types of products.

Manufactured products: adhesives, sealants, adhesives, compounds; organic glass; PVC plastic compounds, plastisols, PVC compositions; acrylic (co)polymers and dispersions Latacryl®; (meth)acrylic monomers. Oligoester acrylates; organic synthesis products; water-soluble technological lubricants SINERS®; products for medicine, pharmacology and hygiene.

2.2 Assessing the effectiveness of the R&D organization

In 2016, the Federal State Unitary Enterprise Research Institute of Polymers produced chemical and pharmacological products in the amount of 56481.6 tons, of which 49029.4 tons were innovative products, that is, the share of new products in its total volume = 49029.4/56481.6 = 87%. This indicates that the enterprise is focused on producing new products and carrying out innovative work.

The share of products at the market launch and growth stage was 87%, the share of products with high quality characteristics was also 87%.

The average time to bring new products to market ranges from 1 to 3 years, which is within the normal range for innovative products.

Now we will determine the coefficients of the scientific level of production, the implementation of our own developments and the application of the results of our own developments.

The total cost of production of all types of products amounted to 61,762,974 rubles, of which 53,913,314 rubles. amounted to the amount of costs for innovation activities.

K n = Z and / Z p

Kn = 53913314/61762974 = 87.3%. This indicates fairly high costs of innovation. But the output of such products is also at a high level.

The total number of completed in-house developments in 2016 was 40,000 units, of which the number of implemented in-house developments was 27,040 units.

K av = P av / P av

K av = 27040/40000 = 67.6%. This indicates an average level of implementation of our own developments and work in production and our activities.

The total number of implemented developments at the enterprise in 2016 was 52,897 units.

K sun = P av / P v.tot

K sun = 27040/52897 = 51.1%.

Using the Kvs indicator, you can judge the level and pace of development of research at the enterprise. The closer this coefficient is to its maximum value - one, the higher the innovative activity of the enterprise. On the contrary, a coefficient value below 0.5 indicates weak activity of enterprises in the development and implementation of research work.

The result obtained indicates the average level and pace of research development at the enterprise.

Conclusion

Applied research work aims to solve a technical problem, clarify unclear theoretical issues, and obtain specific scientific results, which will later be used as a scientific and technical basis in development work. Experimental design work is the final stage of scientific research; it is a kind of transition from laboratory work of experimental production to industrial production. There are 4 stages of R&D and 8 stages of R&D, following which the product or work goes into production and sale.

The indicators characterizing the organization of R&D at the enterprise are the following: the share of new products in its total volume; share of products at the market launch and growth stage; share of products with high quality characteristics; average time to bring new products to market, etc.

Methods and methods for assessing the effectiveness of R&D organization at an enterprise are based on the comparison of costs and final results. At the same time, the assessment of the R&D organization can be carried out in the following areas: the scientific level of the enterprise; technical level of the enterprise; technical and economic efficiency of projects.

Assessment of the effectiveness of the R&D Organization was considered using the example of the Federal State Unitary Enterprise Research Institute of Polymers. It is shown that the enterprise is aimed at producing innovative products, but a decent percentage of them are custom-made developments or assistance in development by other organizations.

To increase the efficiency of R&D organization at the Polymer Research Institute, it is necessary to increase the number of its own developments and expand the range of areas of its research.

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What is included in R&D expenses?

R&D stands for “scientific research and development.” They are intended to form a new or improved technology, to invent a new type of product with more advanced characteristics. R&D expenditures can be directed towards finding improved methods of organizing production or implementing management functions.

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

Depreciation charges for fixed assets involved in the work and.
Compensation for personnel involved in research activities or operations to develop new designs.
Material costs allocated for R&D. These include the purchase of exclusive rights to the results of inventive activity, to the resulting 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 intellectual property.
Other expense transactions that are directly related to R&D. Legislation allows them to be included in the amount of costs for research activities and development not in full, but in the amount of up to 75% of the total amount of expenses incurred.
Payment of invoices under R&D contracts.

NOTE! For the group of labor costs, their inclusion in R&D is possible if the personnel were engaged in research and development work. If these workers are involved in other tasks, assigning accrued earnings to different types expenses are carried out in proportion to the time worked at the facilities.

Tax and accounting

An additional regulatory document on the issues of reflecting R&D is Government Decree No. 988 dated December 24, 2008. It provides a list of research and development that is classified as other costs. Enterprises included in the list of work are recognized after completing the task during the period of actual completion of all activities on it. In accounting, these costs are shown with an increasing factor of 1.5. After completing research activities, the organization must not only show the costs incurred in accounting, but also submit to the Federal Tax Service a report on the R&D it conducted.

The procedure for recognizing, recording and writing off expenses related to R&D was 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 completion 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 only possible if the organization has legal grounds to consider the asset its own (if a patent or certificate has not been obtained, then the costs will be shown as R&D expenses). When a new asset is created, its cost is written off through regular depreciation. In the absence of rights to recognize development results as intangible assets, expenses are gradually transferred to expense accounts from account 04. The duration of the period for transferring costs to expenses for each enterprise is set individually and is fixed by accounting policies.

FOR YOUR INFORMATION! If the criteria for recognizing R&D expenses are not fully met, then the expenses should be shown in turnover on account 91.

In tax accounting, there is a rule of one-time write-off of R&D expenses after completion of work. 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 technically possible to complete the research or obtain the desired development result;
there are options for practical application of the results of the work;
the company is guaranteed to have enough resources to complete the project;
there is a market for products produced using the results of research or development;
thanks to new assets, internal problems or objectives of the institution can be solved;
costs can be calculated and justified.

FOR 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 and development activities can be recognized even if the desired result could not be achieved.

Write-off of expenses directly related to R&D can be done using linear method or a write-off method in proportion to manufactured products. Depreciation should 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 that follows the month in which R&D expenses are transferred to the status of an intangible asset.

Accounting assumes separate reflection in the accounts of R&D costs. Analytics is carried out in the context of types of research and types of development. All incurred costs are allowed to be inventoried. Before starting the control calculation of expenses, the audit should affect the contractual documentation relating to R&D (in terms of acquired material resources, purchase 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 require the participation of an active 08 account in them. Its debit accumulates the costs incurred by the company. After all activities are completed and the asset is fully ready 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 standard records can be used:

D08 – K02— at the time of writing off depreciation of the equipment involved and special-purpose fixed assets;
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 work to improve products or create new models and technologies;
D08 – K69– insurance premiums are reflected, without which it is impossible to calculate and pay wages legally to hired personnel.

When all the costs have been collected on account 08, the development product is ready and can be implemented into production or the company’s management system, account 08 is credited, and account 04 is debited when indicating the “R&D Results” subaccount. After receiving a patent or certificate, the result of development becomes an intangible asset and is transferred from the sub-account with R&D results to the sub-account of intangible assets on account 04.

If the expenses for the work of developers and researchers do not lead to the expected results, the effect is considered negative. Amounts contributed for developments that were not implemented in accordance with expectations are written off by posting D91.2 - K08.

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

The most important thing for enterprises and organizations that carry out R&D on their own for use in their own production is R&D accounting. Moreover, performing such work is not the main activity of the enterprise.

In civil legislation, the legal basis for R&D is disclosed in Chapter 38 of the Civil Code of the Russian Federation. As defined in paragraph 1 of Article 769 of the Civil Code of the Russian Federation, under a contract for the performance of scientific research work, the contractor undertakes to conduct scientific research determined by the technical specifications of the customer. And the contract for experimental design and technological work provides for the development of a sample of a new product, design documentation for it or new technology. The customer undertakes to accept and pay for the work.

In turn, for profit tax purposes, paragraph 1 of Article 262 of the Tax Code of the Russian Federation recognizes R&D expenses 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 technological development (RFTR) and other industry and inter-industry funds for financing research and development work in accordance with the Federal Law of August 23, 1996 No. 127-FZ “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 been done yet.

To determine which expenses relate to invention expenses, you need to use the USSR Law of May 31, 1991 No. 2213-1 “On Inventions in the USSR” to the extent that does not contradict the law Russian Federation. This explanation is given in paragraph 6.3.2 Methodological recommendations on the application of Chapter 25 “Organizational Profit Tax”, Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes and Taxes of Russia dated December 20, 2002 No. BG-3-02/729 (hereinafter referred to as the Methodological Recommendations).

PBU 17/02 classifies as R&D only work related to the implementation of scientific (research), scientific and technical activities and experimental developments. The definitions of these works are given in the Science Law.

So, according to the Law on Science, both for taxation and accounting purposes, R&D is recognized:

1. Scientific (research) activity - activity 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 environment natural environment;

· applied scientific research - research aimed primarily at applying new knowledge to achieve practical goals and solve specific problems.

2. Scientific and technical activities - activities aimed at obtaining and applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as a single system.

3. Experimental developments - activities that are based on knowledge acquired as a result of scientific research or on the basis of practical experience, and are aimed at preserving human life and health, creating new materials, products, processes, devices, services, systems or methods and their further improvement.

R&D (R&D) is the process by which a company acquires new knowledge that it can apply to create new technologies, products, services, or systems for use or sale. The ultimate goal is most often to increase the company's net income.

When many people think of R&D, pharmaceuticals and high-tech manufacturing come to mind. However, in practice, many consumer goods firms also invest time and resources in R&D. For example, variations of one original sauce, such as “four cheeses”, “tomato with basil and garlic”, “with pieces of vegetables” are the result of extensive research.

Such work is carried out in companies of any size. Every business that makes and sells a product or service - be it software or spark plugs - invests in R&D at some level.

Theoretical and applied research

Scientific research papers may be theoretical or applied. Theoretical (fundamental) research helps a company acquire new knowledge, but has no practical application or benefit. This is research for research's sake.

Applied research is also carried out to obtain new knowledge, but this knowledge is necessary to achieve a specific practical goal, for example, to create an improved mousetrap.

Who does this?

R&D is often carried out by a company's internal department, but it can also be outsourced to an outside specialist or institute. Large multinational corporations may use all three options, and some research work may even be carried out in another country. In this way, the company taps into the local workforce and the local market.

Outsourced R&D is especially attractive to small companies that have new concept product, but there are no resources and specialists to create and test it. Sole proprietors offering software as a service may be an example of such companies on a small scale, as they sometimes turn to third-party specialists to conduct research, which ultimately leads to the development of new software.

R&D and accounting

Unlike things like death or taxes, scientific research does not have a guaranteed outcome. A company may spend a large amount of money developing a new drug that is better than an existing one, or finding a better one. effective way do something and end up not getting any return on investment. Thus, R&D is not an asset. This is an expense item.

For this reason general standards conducting accounting require that all costs associated with carrying out research work be written off as expenses.

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

R&D (in English language the term “Research & Development” (R&D) is used) includes:

Scientific research work (R&D)- work of a search, theoretical and experimental nature, carried out to determine the technical feasibility of creating new equipment within a certain time frame. Research is divided into fundamental (obtaining new knowledge) and applied (application of 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 product, manufacturing and testing of a prototype product, carried out according to the technical specifications.

R&D (research and development work) is the most important element of the country’s scientific and scientific-technical potential, which makes it possible to improve the technological level of production, create new types of products and new production facilities, without which it is impossible to maintain competitiveness in world markets. In the conditions of scientific and technological progress in industrialized countries, R&D expenditures have increased significantly. At the same time, a significant part of them is financed by the state, including almost entirely basic research. The country's position in the markets for technology and modern high-tech products largely depends on R&D expenditures. Developing countries that do not have the opportunity to carry out their own research are doomed to technical lag and the development of industries that do not use high technology.

R&D is the activity of research and development organizations and relevant departments of the enterprise participating in theoretical, experimental, scientific research and developments to create new products and advanced technology, taking into account the use of scientific and technological progress, improving the organization and management of production.

The R&D process may consist of one or more stages. In scientific and technical activities, a stage (stage) is understood as a set of works, characterized by signs of their independent planning and financing, aimed at obtaining the intended results and subject to separate acceptance. Each individual stage can be an independent result intellectual activity, the fact of implementation of which does not depend on the moment of completion of the work as a whole. Depending on the product life cycle, the following typical R&D stages can be distinguished:

Study:

conducting research, developing a technical proposal (advanced project);
development of technical specifications for experimental design (technological) work.

Development:

development of a preliminary design;
development of a technical project;
development of working design documentation for the production of a prototype;
production of a prototype;
testing a prototype;
documentation processing
approval of working design documentation for organizing industrial (serial) production of products.

Supply of products for production and operation:

adjustment of design documentation for identified hidden deficiencies;
development of operational documentation.

Repair:

development of working design documentation for repair work.

Discontinued:

development of working design documentation for recycling.

An example of the stages of performing OKR

The order of stages of performing design and development work on an optical-electronic device:

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

Types of R&D

In accordance with regulatory regulations, according to the method of cost accounting, R&D is divided into:

Commodity R&D (ongoing, custom)– work related to the normal activity of the organization, the results of which are intended for sale 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 its own production and/or are provided for use by other persons.