Research work (R&D) – these are scientific developments related to the search, conducting research, experiments in order to obtain new knowledge, test hypotheses, establish patterns, and scientifically substantiate projects.

The implementation of R&D is regulated by the following regulatory documents: GOST 15.101-98 "Procedure for performing R&D", GOST 7.32-2001 "Preparation of a report on R&D", STB-1080-2011 "Procedure for performing research, development and experimental-technological work to create scientific and technical products” and others (Appendix 10).

Distinguish fundamental, search and applied R&D.

As a rule, fundamental and research works are not included in the life cycle of a product, however, on their basis, ideas are generated that can be transformed into applied R&D.

Basic Research can be divided into "clean" (free) and target.

"Pure" basic research- these are studies, the main purpose of which is the disclosure and knowledge of the unknown laws and patterns of nature and society, the causes of the occurrence of phenomena and the disclosure of the relationships between them, as well as an increase in the volume of scientific knowledge. In "pure" research, there is freedom to choose the field of research and methods of scientific work.

Targeted fundamental research are aimed at solving certain problems using strictly scientific methods based on available data. They are limited to a certain area of ​​science, and their goal is not only to know the laws of nature and society, but also to explain phenomena and processes, to better understand the object under study, and to expand human knowledge.

This fundamental research can be called goal-oriented. They retain the freedom to choose methods of work, but unlike “pure” fundamental research, there is no freedom to choose objects of research, the area and purpose of research are tentatively set (for example, the development of a controlled thermonuclear reaction).

Basic Research conducted by academic research institutes and universities. Results of fundamental research - theories, discoveries, new principles of action. The probability of their use is 5 - 10%.

Exploratory research cover works aimed at studying the ways and means of practical application of the results of fundamental research. Their implementation implies the possibility of alternative directions for solving an applied problem and the choice of the most promising direction for its solution. They are based on the well-known results of fundamental research, although as a result of the search, their main provisions may be revised.

The main goal of exploratory research– using the results of fundamental research for practical application in various fields in the near future (for example, searching for and identifying opportunities for using a laser in practice).

Exploratory research can include work on the creation of fundamentally new materials, metal processing technologies, the study and development of scientific foundations for optimizing technological processes, the search for new drugs, the analysis of the biological effect of new chemical compounds on the body, etc.

Exploratory research has varieties: exploratory research of a wide profile without a special application to a particular industry and a narrowly focused nature to address issues of specific industries.

Search work is carried out in universities, academic and industry research institutes. In individual branch institutes of industry and other sectors of the national economy, the proportion of prospecting work reaches 10%.

The probability of practical use of exploratory research is about 30%.

Applied Research (R&D) are one of the stages of the life cycle of creating new types of products. These include studies that are carried out with the aim of practical use of the results of fundamental and exploratory research in relation to specific tasks.

The purpose of applied R&D is to answer the question “is it possible to create a new type of product, materials or technological processes based on the results of fundamental and exploratory R&D, and with what characteristics”.

Applied research is carried out mainly in branch research institutes. The results of applied research are patentable schemes, scientific recommendations proving the technical feasibility of creating innovations (machines, devices, technologies). At this stage, a market target can be set with a high degree of probability. The probability of practical use of applied research is 75 - 85%.

R&D consists of stages (stages), which are understood as a logically justified set of works that has independent significance and is the object of planning and financing.

The specific composition of the stages and the nature of the work performed within their framework are determined by the specifics of R&D.

According to GOST 15.101-98 "Procedure for performing research" the main stages of research are:

1. Development of terms of reference (TOR)– selection and study of scientific and technical literature, patent information and other materials on the topic, discussion of the data obtained, on the basis of which an analytical review is compiled, hypotheses and forecasts are put forward, customer requirements are taken into account. Based on the results of the analysis, research directions and ways of implementing the requirements that the product must satisfy are selected. Reporting scientific and technical documentation for the stage is compiled, the necessary performers are determined, the terms of reference are prepared and issued.

At the stage of developing the terms of reference for research, the following types of information are used:

· object of study;

description of the requirements for the object of study;

List of functions of the object of study of a general technical nature;

a list of physical and other effects, regularities and theories that can be the basis of the principle of operation of a new product;

technical solutions (in predictive studies);

· information about the scientific and technical potential of the R&D performer;

information about the production and material resources of the research contractor;

· marketing research;

data on the expected economic effect.

Additionally, the following information is used:

methods for solving individual problems;

general technical requirements (standards, environmental and other restrictions, requirements for reliability, maintainability, ergonomics, and so on);

Projected terms of product renewal;

· offers of licenses and "know-how" on the object of research.

2. Choice of research direction- collection and study of scientific and technical information, drawing up an analytical review, conducting patent research, formulating possible directions for solving the problems set in the TOR of research and their comparative assessment, choosing and justifying the accepted direction of research and methods for solving problems, comparing the expected indicators of new products after implementation of research results with existing indicators of analogue products, assessment of the estimated economic efficiency of new products, development of a general methodology for conducting research. Preparation of an interim report.

3. Conducting theoretical, experimental research– development of working hypotheses, construction of models of the research object, substantiation of assumptions, scientific and technical ideas are tested, research methods are developed, the choice of various schemes is justified, calculation and research methods are selected, the need for experimental work is identified, methods for their implementation are developed.

If the need for experimental work is determined, design and manufacture of mock-ups and an experimental sample are carried out.

Bench and field experimental tests of the sample are carried out according to the developed programs and methods, the test results are analyzed, the degree of compliance of the data obtained on the experimental sample with the calculated and theoretical conclusions is determined.

If there are deviations from the specification, then the experimental sample is being finalized, additional tests are carried out, if necessary, changes are made to the developed schemes, calculations, and technical documentation.

4. Registration of research results- preparation of reporting documentation on the results of research, including materials on the novelty and expediency of using the results of research, on economic efficiency. If positive results are obtained, then scientific and technical documentation and draft terms of reference for development work are developed. The compiled and executed set of scientific and technical documentation is presented to the customer for acceptance. If private technical solutions are new, then they are issued through the patent service, regardless of the completion of the preparation of all technical documentation. The leader of the topic, before presenting the research work to the commission, draws up a notice of its readiness for acceptance.

5. Subject acceptance– discussion and approval of the results of research (scientific and technical report) and the signing of the customer's act on acceptance of the work. If positive results are obtained and the acceptance certificate is signed, the developer transfers to the customer:

An experimental sample of a new product accepted by the commission;

Protocols of acceptance tests and acts of acceptance of a prototype (dummy) of the product;

Calculations of economic efficiency of using the development results;

Necessary design and technological documentation for the production of an experimental sample.

The developer takes part in the design and development of a new product and, along with the customer, is responsible for achieving the product performance guaranteed by him.

The comprehensive implementation of research on a specific target program allows not only to solve a scientific and technical problem, but also to create a sufficient reserve for more efficient and high-quality development work, design and technological pre-production, as well as significantly reduce the amount of improvements and the timing of the creation and development of a new technology.

Experimental design developments (R&D). Continuation of applied R&D are technical developments: experimental design (R&D), design and technological (PTR) and design (PR) developments. At this stage, new technological processes are developed, samples of new products, machines and devices, etc. are created.

R&D is regulated by:

· STB 1218-2000. Development and production of products. Terms and Definitions.

· STB-1080-2011. “Procedure for the implementation of research, development and development work on the creation of scientific and technical products”.

· TCP 424-2012 (02260). The procedure for the development and production of products. Technical code. The provisions of the technical code apply to work on the creation of new or improved products (services, technologies), including the creation of innovative products.

· GOST R 15.201-2000, System for the development and production of products. Products for industrial and technical purposes. The procedure for the development and production of products.

and others (see Appendix 10).

The purpose of the development work is the development of a set of working design documentation in the amount and quality of development sufficient to put a certain type of product into production (GOST R 15.201-2000).

Development work in its objectives is a consistent implementation of the results of previously conducted applied research.

Development work is mainly carried out by design and engineering organizations. The material result of this stage is drawings, projects, standards, instructions, prototypes. The probability of practical use of the results is 90 - 95%.

Main types of work that are included in the OKR:

1) preliminary design (development of fundamental technical solutions of the product, giving a general idea of ​​​​the principle of operation and (or) the device of the product);

2) technical design (development of final technical solutions that give a complete picture of the product design);

3) design (design implementation of technical solutions);

4) modeling, pilot production of product samples;

5) confirmation of technical solutions and their design implementation by testing layouts and prototypes.

Typical stages OKRs are:

1. Technical task - the source document, on the basis of which all work is carried out to create a new product, developed by the manufacturer of the product and agreed with the customer (main consumer). Approved by the lead ministry (whose profile the product under development belongs to).

In the terms of reference, the purpose of the future product is determined, its technical and operational parameters and characteristics are carefully substantiated: performance, dimensions, speed, reliability, durability and other indicators due to the nature of the work of the future product. It also contains information on the nature of production, conditions of transportation, storage and repair, recommendations on the implementation of the necessary stages of development of design documentation and its composition, a feasibility study and other requirements.

The development of the terms of reference is based on the performed research work, marketing research information, analysis of existing similar models and their operating conditions.

When developing TOR for R&D, information is used similar to that for the development of TOR for R&D (see above).

After coordination and approval, the technical task is the basis for the development of a draft design.

2. Preliminary design consists of a graphic part and an explanatory note. The first part contains fundamental design solutions that give an idea about the product and the principle of its operation, as well as data that determine the purpose, main parameters and overall dimensions. It gives an idea of ​​the future design of the product, including general drawings, functional blocks, input and output electrical data of all nodes (blocks) that make up the overall block diagram.

At this stage, documentation for the manufacture of mock-ups is developed, they are manufactured and tested, after which the design documentation is corrected. The second part of the preliminary design contains the calculation of the main design parameters, a description of the operational features and an approximate work schedule for the technical preparation of production.

The layout of the product allows you to achieve a successful layout of individual parts, find more correct aesthetic and ergonomic solutions and thereby speed up the development of design documentation at subsequent stages.

The tasks of the preliminary design include the development of guidelines for ensuring manufacturability, reliability, standardization and unification at subsequent stages, as well as drawing up a list of specifications for materials and components for prototypes for their subsequent transfer to the logistics service.

The draft design goes through the same stages of approval and approval as the terms of reference.

3. Technical project is developed on the basis of an approved preliminary design and provides for the implementation of the graphic and calculation parts, as well as the refinement of the technical and economic indicators of the product being created. It consists of a set of design documents containing the final technical solutions that give a complete picture of the design of the product being developed and the initial data for the development of working documentation.

The graphic part of the technical project contains drawings of a general view of the designed product, assemblies in the assembly and main parts. Drawings must be coordinated with technologists.

The explanatory note contains a description and calculation of the parameters of the main assembly units and basic parts of the product, a description of the principles of its operation, a rationale for the choice of materials and types of protective coatings, a description of all schemes and final technical and economic calculations. At this stage, when developing product options, a prototype is manufactured and tested. The technical project goes through the same stages of approval and approval as the terms of reference.

4. working draft is a further development and concretization of the technical project. This stage is divided into three levels: development of working documentation for an experimental batch (prototype); development of working documentation for the installation series; development of working documentation for serial or mass production.

The result of the R&D is a set of working design documentation (RKD) for putting a new type of product into production.

Working design documentation (RKD)- a set of design documents intended for the manufacture, control, acceptance, delivery, operation and repair of the product. Along with the term "working design documentation", the terms "working technological documentation" and "working technical documentation" are used with a similar definition. Working documentation, depending on the scope of use, is divided into production, operational and repair design documentation.

Thus, the result of R&D, in other words, scientific and technical products (STP) is a set of design documentation. Such a set of RKD may contain:

actual design documentation,

software documentation

operational documentation.

In some cases, if it is provided for by the requirements of the terms of reference, the technological documentation may also be included in the working technical documentation.

The various stages of R&D, as they are carried out, should contain their characteristic results, such results are:

· technical documentation based on the results of preliminary design;

· layouts, experimental and prototypes made in the course of R&D;

The results of testing prototypes: preliminary (PI), interdepartmental (MI), acceptance (PriI), state (GI), etc.

The abbreviation "R&D" stands for Research and Development. R&D is a full cycle of research. It starts with a problem statement, includes scientific research, new design solutions and the production of a prototype or a small series of samples.

The decisive factor for holding positions in the market of high-tech products and successful competitiveness is the constant renewal of products and, in parallel, the modernization of production. This is a qualitative transition from labor-intensive technologies to science-intensive ones. Where investments are made not in manual labor, but in scientific research for practical purposes.

1. The task of R&D is to create new principles for the manufacture of products, as well as the development of technologies for its production. Unlike basic research, R&D has a clearly defined purpose and is financed not from the state budget, but directly from the interested party. The R&D order includes the conclusion of an agreement, which specifies the terms of reference and the financial side of the project. In the course of such research, there are discoveries of previously unknown properties of materials and their compounds, which are immediately embodied in finished products and determine a new direction in the development of technical progress. Note that the customer in this case is the owner of the research results.
2. The implementation of R&D consists of several stages and is associated with certain risks, since the creative component plays the most important role in successful work. There is a chance of getting a negative result.

   Expenditure on R&D that did not produce a positive result

   In this case, the customer decides to stop funding, or continue research. R&D is carried out according to an approximate scheme:

   1. study of existing samples, research, theoretical research;
   2. practical research, selection of materials and elements, experiments;
   3. development of structures, schemes, principles of work;
   4. development of appearance, sketches, creation of a prototype;
   5. coordination of technical and visual characteristics with the customer;
   6. prototype testing;
   7. drawing up technical documentation.
3. Inventory, or R&D accounting, is carried out within the framework of existing regulatory documents.

   In practice, it looks like this: PBU 17/02 (Accounting for expenses for research, development and technological work) regulates the accounting of all R&D expenses. This document is addressed to research customers, or organizations that carry out development on their own, without the involvement of third parties. PBU 17/02 is applied if, in the process of development, a result is obtained that is not subject to legal protection under the law of the Russian Federation. R&D expenses are reflected in accounting as investments in non-current assets of the organization. R&D results are a unit of intangible assets and are accounted for separately for each topic in accordance with actual expenses.

From the foregoing, it is clear that R&D is a risky but necessary investment item. They have become the key to successfully doing business abroad, while the Russian industry is just beginning to learn from this experience. Business leaders who look to the future, not limited to today, have the opportunity to rise to the top positions in their industry.

Since the organization of R&D involves completely new developments that are intangible value, the issue of copyright, intellectual property, etc. is decided by the contract for development within the framework of the Federal Law on Science dated 23.08.96 No. 127-FZ.

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Accounting for R&D expenses

The rules for accounting for expenses for research, development and technological work are regulated by the Accounting Regulation "Accounting for expenses for research, development and technological work", approved by Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n (PBU 17/02 ).

The rules established in PBU 17/02 should be used only by those organizations that perform research, development and technological work on their own and / or are customers of the specified work under a contract (R&D).

Research works include works related to the implementation of scientific (research), scientific and technical activities and experimental developments, defined by the Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy”.

The rules established in PBU 17/02 apply only to those R&D for which the results are obtained:

• subject to legal protection, but not executed in accordance with the procedure established by law;
• not subject to legal protection in accordance with the norms of the current legislation.

Rules PBU 17/02 do not apply:

• to unfinished R&D;
• to research and development, the results of which are taken into account in accounting as intangible assets;
• in relation to the expenses of the organization for the development of natural resources, the costs of preparing and mastering production, new organizations, workshops, units (start-up costs), the costs of preparing and mastering the production of products not intended for serial and mass production;
• in relation to the costs associated with the improvement of technology and organization of production, with the improvement of product quality, changes in product design and other operational properties carried out during the production (technological) process.

An inventory item is accepted as the accounting unit for R&D expenses. An inventory object is a set of expenses for the work performed, the results of which are independently used in the production of products (performance of work, provision of services) or for the management needs of the organization.

R&D expenses include all actual expenses associated with the performance of the specified work.

R&D costs may include:

• the cost of inventories and services of third-party organizations and persons used in the performance of these works;
• the cost of wages and other payments to employees directly employed in the performance of the specified work under an employment contract;
• deductions for social needs;
• the cost of special equipment and special equipment intended for use as objects of testing and research;
• depreciation of fixed assets and intangible assets used in the performance of these works;
• costs for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property;
• general business expenses if they are directly related to the performance of these works;
• other costs directly related to R&D, including testing costs.

To recognize R&D expenses as such in accounting, the following conditions must be met at a time:

• there is documentary evidence of the work;
• the use of the results of work for production and / or management needs will lead to future economic benefits (income);

If at least one of the conditions for recognizing the expenses of the organization as expenses related to the implementation of R&D is not met, the expenses incurred are recognized as other expenses of the reporting period. Other expenses of the reporting period are also recognized as R&D expenses that did not give a positive result.

In the process of carrying out R&D, expenses on them must first be taken into account on a special sub-account 08-8 "Performance of research, development and technological work" with subsequent attribution to account 04 "Accounting for intangible assets" (for example, to a separate sub-account 04-2 " Expenses for research, development and technological work”).

Acceptance for accounting of R&D expenses, the results of which are to be used in the production of products (performance of work, provision of services) or for the management needs of the organization, are reflected in the following entries.

Analytical accounting of R&D expenses on account 04 "Intangible assets" is carried out by types of R&D expenses, by types of work, contracts (orders).

R&D expenses, the results of which are not subject to use in the production of products (performance of work, provision of services) or for the management needs of the organization, or for which positive results are not obtained, are written off by posting: Dt 91-2 Kt 08-8.

The write-off of R&D expenses for expenses on ordinary activities should be made from the 1st day of the month following the month in which the actual application of the results obtained from the performance of the specified work in the production of products (performance of work, provision of services) or for the management needs of the organization was started.

Organizations are given the right to independently determine the period for writing off R&D expenses based on the expected useful life of the obtained R&D results, during which the organization can receive economic benefits (income), but not more than 5 years. In addition, the specified useful life cannot exceed the life of the organization.

Expenses for each completed R&D are written off in one of the following ways:

• in a linear way;
• way of writing off expenses in proportion to the volume of products (works, services).

During the reporting year, the write-off of R&D expenses to expenses for ordinary activities is carried out evenly in the amount of 1/12 of the annual amount, regardless of the method used to write off expenses.

Under the straight-line method, R&D expenses are written off on a straight-line basis over the assumed useful life.

Accounting for R&D expenses

Example

When using the linear method, on average for one year, an organization can write off 24,000 rubles for expenses for ordinary activities. (120,000 rubles / 5 years).

Within one reporting year, the organization can monthly write off 1/12 of the annual amount, that is, 2000 rubles. (24,000 rubles / 12 months).

When using the method of writing off expenses in proportion to the volume of products (works, services), the amount of R&D expenses to be written off in the reporting period is determined based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for a specific R&D and the entire estimated volume products (works, services) for the entire period of application of the results of this R&D.

Example

The organization's expenses for R&D amounted to 120,000 rubles. The expected period of use of R&D results is 5 years.

The expected volume of output for the entire expected period of use of the results of R & D, established by the organization, is 400,000 units.

The actual output for 5 years of the period of use of the R&D results was 100,000 units in the first year, 80,000 units in the second year, 60,000 units in the third year, 90,000 units in the fourth year, and 90,000 units in the fifth year -70,000 units

1st year - 120,000 rubles. x 100,000 units/400,000 units = 30,000 rubles.
2nd year - 120,000 rubles. x 80,000 units/400,000 units = 24,000 rubles.
3rd year - 120,000 rubles. x 60,000 units/400,000 units = 18,000 rubles.
4th year - 120,000 rubles. x 90,000 units/400,000 units = 27,000 rubles.
5th year - 120,000 rubles. x 70,000 units/400,000 units = 21,000 rubles.

The method chosen by the organization to write off R&D expenses is subject to reflection in the accounting policy of the organization.

Write-offs of R&D expenses are reflected in the following entries.

If an organization ceases to use the results of a specific R&D in the production of products (performance of work, provision of services) or for the management needs of the organization, or considers that it will not receive economic benefits in the future from their use, then the remaining amount of expenses for such R&D, not attributed to expenses for ordinary activities is written off as follows:

• the remaining amount of expenses for such R&D, not included in the shares for expenses for ordinary activities, is subject to write-off to other expenses of the reporting period as of the date of the decision to terminate the use of the results of this work: Dt 91-2 Ct 04-2.

Write-off of R&D expenses

Research, development and technological work (R&D) carried out by organizations can have a different result. Regardless of this, all R&D should be reflected in the accounting of the organization.

There are several ways to write off R&D expenses, which you will learn about in this article.

Commercial organizations that are legal entities under the laws of the Russian Federation (with the exception of credit organizations) that perform R&D must apply the Accounting Regulation "Accounting for expenses for research, development and technological work" PBU 17/02, approved by Order of the Ministry of Finance of Russia dated 11/19/2002 No. 115n. Moreover, only those organizations that carry out R&D on their own and (and) are contractual customers of the specified works should apply this PBU (clause 1 PBU 17/02).

So, PBU 17/02, on the basis of clause 2 of this Regulation, applies to R&D:

• on which the results are obtained, subject to legal protection, but not formalized in the manner prescribed by law;
• for which results are obtained that are not subject to legal protection in accordance with the norms of the current legislation (the list of results of intellectual activity and means of individualization, which are granted legal protection, contains Article 1225 of the Civil Code of the Russian Federation).

If certain results are obtained as a result of R&D, then the costs of carrying out these works are subject to accounting as R&D costs, provided that they meet the criteria for recognition of expenses listed in paragraph 7 of PBU 17/02:

• the amount of the expense can be determined and confirmed;
• there is a documentary confirmation of the performance of work (act of acceptance of work performed, etc.);
• the use of the results of work for production and (or) management needs will lead to future economic benefits (income);
• the use of R&D results can be demonstrated.

How are the costs of R&D, for which the result is obtained, written off?

According to paragraph 10 of PBU 17/02, R&D expenses are subject to write-off to expenses for ordinary activities from the first day of the month following the month in which the actual application of the results obtained from R&D in production (performance of work, provision of services) was started. That is, if the work was completed in August 2012, and the use of the results began in October of this year, then the write-off of R&D expenses should begin on November 1 of the same year.

Paragraph 11 of PBU 17/02 provides for two possible options for writing off expenses for each R&D performed:

1. linear way;
2. write-off method in proportion to the volume of production.

The period during which the organization will write off R&D expenses, it determines independently based on the expected period of use of the obtained R&D results, during which it can receive income from their use.

In this case, the period established by the organization may not exceed five years or duration of its activity.

With the straight-line method, R&D expenses are written off evenly over the specified period (clause 12 of PBU 17/02).

If the write-off method in proportion to the volume of products (works, services) is chosen to write off R&D expenses, the amount of R&D expenses to be written off in the reporting period is determined based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for a specific R&D and the entire estimated volume of products (works, services) for the entire period of application of the results of a specific work (clause 13 PBU 17/02). If an organization has chosen this method of writing off R&D expenses, it is necessary to indicate in the accounting policy the write-off algorithm that will be used.

First, the organization determines the amount of R&D expenses to be written off for the year:

C \u003d OS: OP x OP,
R&D r R&D sun r
where C is the amount of R&D expenses for the reporting year;
R&D og
OS - the total amount of expenditure on R&D;
R&D
OP - the volume of production for the entire period of use of the results of R&D;
sun
OP - the volume of production for the reporting year.
og

Then the monthly amount of R&D expenses is determined:

C = C: 12.
R&D month R&D og

It should not be forgotten that, regardless of the chosen method, R&D expenses are written off as expenses for ordinary activities on a monthly basis in the amount of 1/12 of the annual amount (paragraph 14 of PBU 17/02). Let me remind you that the costs of ordinary activities are determined in accordance with Sec. 2 PBU 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33.

Example. During the III quarter of this year, the organization carried out R&D to create and test a sample of a new device for welding, which will reduce the labor intensity of welding by 17%. Work with the use of the new device is planned to be carried out within three years.

The actual use of the new device for welding work began on October 11, the cost of its creation is 273,600 rubles.

The accounting policy of the organization determines that a straight-line method is used to write off R&D expenses.

The amount of costs subject to monthly write-off under the straight-line method will be:

RUB 273,600 : 3 years : 12 months = 7600 rubles.

Let's change the conditions and assume that the organization will write off the costs of R&D to create a new device in proportion to the volume of production.

With the use of the device, it is planned to produce 9,000 conventional units of products, including 650 units by the end of this year.

Using the calculation algorithm given above, we determine the amount of R&D expenses to be written off before the end of the current year:

RUB 273,600 : 9000 arb. units prod. x 650 arb. units prod. = 19,760 rubles.

Until the end of the current year, the device will be used for three months. This means that on a monthly basis, from October to December inclusive, as part of the expenses for ordinary activities, the following should be taken into account:

RUB 19,760 : 3 months = 6586.67 rubles.

Regardless of how many units are produced in each month of the accounting year, R&D expenses should be written off monthly at 1/12 of the annual amount.

The chosen option for accounting for the write-off of R&D expenses should be fixed in the organization's accounting policy. Keep in mind that in the future it is impossible to change the accepted method of writing off specific R&D expenses due to paragraph 14 of PBU 17/02, according to which the accepted method of writing off specific R&D expenses is not changed during the period of application of the result of a specific work.

It has already been noted above that R&D expenses are subject to write-off to expenses for ordinary activities from the first day of the month following the month in which the actual application of the results obtained from the performance of the specified work in the production of products (performance of work, provision of services) was started, or for the management needs of the organization.

Given this, it is necessary to indicate in the accounting policy with which document the organization confirms the fact of the start of using the results of R&D. In my opinion, this may be an order of the head or another administrative document of the company. Do not forget to also note which documents confirm the completion of R&D work, the availability of results, and the acceptance of R&D expenses for accounting.

Since there are no unified forms confirming the indicated facts in terms of R&D, the organization should develop the forms of such documents on its own and fix their use in the accounting policy order.

Please note: independently developed forms of primary accounting documents can be used only in the absence of a standard analogue and only on condition that the form takes into account all the mandatory details of the primary document listed in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting".

The requirement for the mandatory use of unified forms of primary accounting documents is valid until December 31, 2012, as is Law N 129-FZ itself. From January 1, 2013, the new Federal Law of December 6, 2011 N 402-FZ "On Accounting", Art. 9 of which it is also provided that each fact of economic life is subject to registration by the primary accounting document. But with the adoption of this Law, organizations will not have restrictions on the use of independently developed forms of primary accounting documentation containing the mandatory details of the primary accounting document. That is, the organization will be able to use independently developed forms of primary accounting documents approved by its head, even if there is a unified form of the required document.

R&D expenses incurred by the organization are recognized as investments in non-current assets (clause 5 of PBU 17/02). Such expenses are reflected separately in the debit of account 08 "Investments in non-current assets" on a separate sub-account 08-8 "Performance of research, development and technological work", provided for these purposes by the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Analytical accounting for subaccount 08-8 should be carried out by the organization by type of R&D performed, under contracts or orders for R&D.

The accounting unit for R&D expenses in accordance with paragraph

6 PBU 17/02 is an inventory object, which is considered the total cost of the work performed, the results of which are independently used in the production of products (performance of work, provision of services) or for the management needs of the organization.

In other words, the inventory item for R&D expenses will be the totality of expenses for completed R&D, and the results of these works should be independently used in the production of products (performance of work, provision of services).

R&D expenses are initially recorded, as mentioned above, on subaccount 08-8, and only when the work is completed and the result is obtained, they are transferred from the credit of this subaccount in the amount of actual costs to the debit of account 04 "Intangible assets". Account 04 is intended by the Chart of Accounts to summarize information on the presence and movement of the organization's intangible assets, as well as on R&D expenses, which are accounted for separately. That is, analytical accounting for R&D expenses recorded on account 04 will be accounting for individual inventory items.

The write-off of R&D expenses as expenses for ordinary activities should be reflected in the correspondence on the debit of account 04 and the credit of cost accounting accounts (20 "Main production", 25 "General production expenses", 26 "General expenses" and other accounts).

As practice shows, many accountants write off R&D expenses directly from subaccount 08-8 to cost accounting accounts (20, 25, 26, etc.), bypassing account 04, on which R&D expenses should be reflected separately.

Let's try to figure out how legitimate such correspondence of accounts is.

Analysis of the Instructions for the use of the Chart of Accounts shows that account 08 corresponds to the credit only with the debit of the accounts:

01 "Fixed assets";

03 "Profitable investments in material values";

04 "Intangible assets";

76 "Settlements with different debtors and creditors";

79 "Intra-economic settlements";

80 "Authorized Capital";

91 "Other income and expenses";

94 "Shortages and losses from damage to valuables";

99 Profits and Losses.

As you can see, there are no cost accounting accounts in this list. On this basis, I recommend that R&D that has produced results be recorded on account 04 and only then write off expenses to the corresponding cost accounts.

R&D expenses in accounting

Otherwise, you may be liable for violation of accounting rules established by Art. 120 of the Tax Code of the Russian Federation: a gross violation by an organization of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed during one tax period, entails a fine of 10 thousand rubles. The same acts, if committed during more than one tax period, entail a fine in the amount of 30 thousand rubles.

A gross violation of the rules for accounting for income and expenses and objects of taxation is understood as the absence of primary documents or invoices, or accounting or tax accounting registers, systematic (twice or more during a calendar year) untimely or incorrect reflection in accounting accounts, in tax registers. accounting and reporting of business transactions, cash, material values, intangible assets and financial investments of the taxpayer.

In case of termination of the use of the results of a specific R&D in the production of products (performance of work, provision of services) or for the management needs of the organization, the amount of expenses for such R&D, not charged to expenses for ordinary activities, should be written off to other expenses of the reporting period.

15 PBU 17/02). Such a write-off is carried out on the date of the decision to terminate the use of the results of a particular work.

A similar write-off procedure applies when it becomes apparent that there will be no future economic benefits from the application of a particular R&D.

As you know, account 91 "Other income and expenses", subaccount 91-2 "Other expenses" is intended for accounting for other expenses by the Chart of Accounts.

Keep in mind: in the accounting policy, you need to indicate who makes the decision to terminate the use of R&D results, and fix the composition of the documents that confirm the fact of termination of their use.

As stated in paragraph 7 of PBU 17/02, R&D expenses that did not give a positive result are recognized as other expenses of the reporting period.

If R&D expenses in previous periods were recognized as other expenses, then in subsequent reporting periods they cannot be recognized as non-current assets (paragraph 8 of PBU 17/02).

The instructions for the application of the Chart of Accounts established that R&D expenses, the results of which are not subject to use in the production of products (performance of work, provision of services) or for management needs, or for which positive results are not obtained, are written off from the credit of account 08 "Investments in non-current assets" in the debit of account 91 "Other income and expenses".

Inventory of investments in non-current assets

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Introduction

Chapter 1. Theoretical foundations of the organization of research and development work

1.1 Research and development as part of innovation and the innovation process

1.2 Stages of research and development work

1.3 Evaluation of the effectiveness of the R&D organization

Chapter 2

2.1 Characteristics of the enterprise

2.2 Evaluation of 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.

At present, when the globalization of the economy is gaining momentum, the lag in the practical use of modern scientific achievements and applied innovation developments threatens with quite predictable negative consequences for enterprises.

Mechanical engineering is a science-intensive industry, in this regard, 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, the change in technology, the growth of mechanization and automation of production.

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

A market economy requires a competitive advantage for an enterprise. Competitive advantages can be created in various 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 to improve, but to develop an object based on the use of new principles, methods and laws, that is, again, novelty is needed!

Thus, firms striving for superiority in the competitive struggle should constantly search for and implement innovations.

The purpose of this work is to evaluate the effectiveness of the R&D organization on 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 of the organization of research and development work

1.1 Research and development as part 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 a new technology to its design capacity. This process is not interrupted, as the innovation is improved, becomes more efficient, acquires previously unknown consumer properties. This opens up new areas of application for it and new consumers who perceive this product or technology as new.

Innovation is a materialized result obtained from capital investment in new equipment or technology, in new forms of organization of labor production, service, management, etc. Innovation (innovation) is the end result of innovative activity, realized in the form of a new or improved product sold on the market, a new or improved technological process used in practice. An indispensable property of innovation is scientific and technical novelty. Therefore, it is necessary to distinguish innovations from insignificant modifications in products and technological processes (changes in color, shape, etc.); minor technical or external changes to the product, as well as its components; from expanding the range of products through the development of production that was not previously produced at this enterprise, but already known on the market.

Depending on the technological parameters, innovations are divided into: product - 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).

According to 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 this enterprise (group of enterprises).

According to the stimulus of appearance (source), it is possible to single out: innovations caused by the development of science and technology; innovations caused by the needs of production; market-driven innovation.

By place in the system (at the enterprise, in the firm), one can single out: innovations at the entrance of the enterprise (raw materials, equipment, information, etc.); innovations at the output of the enterprise (products, services, technologies, information, etc.); innovations of the system structure of the enterprise (management, production).

Depending on the depth of the changes introduced, there are: radical (basic) innovations that implement major inventions and form new directions in the development of technology; improving innovations that implement small inventions and dominate the distribution and stable development phases of the scientific and technological cycle; modification (private) innovations aimed at partial improvement of obsolete generations of equipment and technology.

There are also basic innovations that relate to fundamentally new products; improvement innovations involving significant improvements to existing products; and innovations involving the introduction of new or greatly improved production methods.

Innovation performs the following three functions: 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; investment function means that the profit 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 is manifested when stimulating entrepreneurial activity. Getting an entrepreneur profit 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, apply modern methods of financial management

The basis of the innovation process is the process of creating and mastering new technology (PSNT). The process begins with fundamental research (FI), aimed at obtaining new scientific knowledge and identifying the most significant patterns. The purpose of FI is to learn the patterns of development of nature and society. The results of theoretical research are scientific discoveries, substantiation of new concepts and 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 goal of the planned work is known, but not 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 the way to new areas of knowledge. The positive yield of FI in science is approximately 5%.

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

Information research - scientific work aimed at improving the search and improvement of 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 evaluating the effectiveness of scientific work.

Experimental design work (R&D) is understood as the application of PI results to create (or modernize, improve) samples of new equipment, material, technology. R&D is the final stage of scientific research, it is a kind of transition from laboratory work of 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 object and technological processes.

Thus, the purpose 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 studies is carried out, the corresponding technical documentation is developed, samples of new products are manufactured and tested. Approximately 85% of R&D give results suitable for further practical application; at the R&D 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 industrial development: testing of new products, as well as technical and technological preparation of production.

At the development stage, experimental, experimental work is carried out on the experimental basis of science. Their goal is the manufacture and testing of 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, models, etc., necessary for scientific research and development. In addition to these works, pilot plants perform various works and services that are 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 experimental production facilities that perform experimental, experimental work. It is an integral part of the scientific potential of the country, its state 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 and material and technical resources intended for carrying out experimental, experimental work. Pilot production can be of various organizational forms - a plant, a workshop, a workshop, an experimental subdivision, an experimental station, etc.; have a different location, a different degree of 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 are independently engaged in R&D. The state of the experimental base and the infrastructure of scientific and technical activities is unsatisfactory. Over 40% of scientific organizations in the field of mechanical engineering do not have an experimental base.

Factors hindering the development of innovation in industry include: lack of own financial resources, high interest 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 in the implementation of R&D and the stage of development of production. Innovative enterprises, as a rule, perform R&D under contracts with industrial enterprises. Customers and performers are mutually interested in the fact 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 the 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 the conditions of the dominance of the state form of ownership and strictly centralized management of the national economy, this took place through planned distribution. In a 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 user with the parallel provision of services and ensuring trouble-free and economical operation, as well as the necessary elimination of obsolete and the creation of new production in its place. At the stage of use, two simultaneously occurring processes are carried out: the direct use of material and cultural goods produced on the basis of scientific and technological achievements, as well as service maintenance, including technical and organizational measures that ensure the maintenance of a new product in working condition during the standard service life.

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

Each link in the life cycle is relatively independent, has its own patterns, and performs 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 appropriate technology; production is a sphere of use of scientific and technological achievements. In the life cycle, the stages of development of new technology and the organization of its wide production play a decisive role in the materialization and application of scientific discoveries in the national economy. The product life cycle has time, labor and cost estimates used to organize the planning, financing and use of scientific and technological achievements.

Innovative activity - 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 their manufacturing technology with subsequent implementation and effective implementation in domestic and foreign markets. Innovative activity associated with capital investment in innovation is called investment activity.

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

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

In the implementation of NTD, the concept of "scale of scientific work" is of great importance, which covers: the scientific (scientific and technical) direction - the largest scientific work, which has an independent character and is dedicated to solving the important task of developing this branch of science and technology. The decision of one or another scientific direction is possible through the efforts of a number of scientific organizations; scientific (scientific and technical) problem - part of the 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. Coordination of these works should be carried out by leading scientific organizations; a scientific topic is a part of a problem that is usually solved within a scientific organization and acts as the main unit of the thematic plan in financing, planning and accounting for work. The purpose of the topic is an effective solution to a specific problem of researching patent or economic works, etc. The topic, depending on its complexity, can be divided into stages.

NTD is carried out in scientific organizations. Scientific organization - an organization (institution) that performs 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 - the future owner and user of the results of the innovation process. Investors are individuals or legal entities that invest in innovation. The investor is usually the customer. If this is not the same person, then the investor concludes an agreement with the customer, controls the implementation of the concluded contracts and makes financial settlements. Investors in the Russian Federation may 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. Commercial banks are the main investors providing financing for investments. Designers are specialized organizations that develop design and estimate documentation. Responsible for the implementation of the entire complex of works is usually one organization, called the general designer. 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 (STCs) are leading specialists 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 goals set, and organizing the competitive selection of performers, as well as technical expertise of the results obtained. The head (chief manager) is a legal entity to which the customer delegates the authority to manage the work: planning, control and coordination of work. The specific composition of the authority of the head is determined by the contract with the customer. Chief designers (theme leaders) 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 some of its functions, the developer may involve specialized organizations. Auxiliary units are organizations of various forms of ownership that assist the main participants in innovation to perform auxiliary functions and form, together with them, the infrastructure of innovative entrepreneurship. Supporting structures include: innovation centers (incubators), funds to support NT programs, consulting firms, independent examination bodies, patent-licensed and audit firms, as well as exhibition centers and chambers of commerce and industry.

The management of research and development (R&D) in the framework of scientific and technical activities (S&T) in the final sense must be understood as management aimed at ensuring the quality of scientific and technical products. Directly objects of management in this case are the characteristics of scientific and technical products, factors and conditions affecting 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 of management, functioning at different hierarchical levels and realizing the functions of quality management in accordance with known principles and methods of management. The activities of these management structures are provided 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

The main stages of research:

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

2) the choice of research direction: the collection and study of scientific and technical information, the preparation of an analytical review, the conduct of patent research, the formulation of possible directions for solving the problems set in the TOR of research, and a comparative assessment, the selection and justification of the accepted direction of research and methods for solving problems, comparing the expected indicators of new products after the implementation of the results of research with existing indicators of analogue products, assessment of the estimated economic efficiency of new products, development of a general methodology for conducting research (programs of work, schedules, network models), preparation of an interim report;

3) theoretical and experimental research: development of working hypotheses, construction of models of the research object, substantiation of assumptions, identification of the need for experiments to confirm certain provisions of theoretical research or to obtain specific values ​​of the parameters necessary for calculations, development of experimental research methods, preparation of models (layouts , experimental samples), as well as test equipment, conducting experiments, processing the data obtained, comparing the results of the experiment with theoretical studies, adjusting the 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 solving problems, development of recommendations for further research and R&D, development of a draft TOR for R&D, preparation of a final report, acceptance of research by the commission.

The specific composition of the stages and work on them is determined, of course, by the specifics of R&D.

After the completion of applied research, subject to the receipt of positive results of the economic analysis that satisfy the firm in terms of its goals, resources and market conditions, they begin to perform development work (R&D). R&D is the most important link in the materialization of the results of previous R&D. Based on the results of research, new products are created and tested.

The main stages of R&D:

1) development of TOR for R&D: drawing up a draft TOR by the customer, development of a draft TOR by the contractor, establishing a list of contractors and agreeing private TOR with them, agreeing and approving the TOR;

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

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

4) technical design: the final choice of technical solutions for the product as a whole and for 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 at the facility; development of projects of specifications for the supply and manufacture of the product; testing models 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; verification of design documentation for unification and standardization; production in pilot production of a prototype; adjustment and complex adjustment of the prototype;

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

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

8) working out the documentation based on the test results: making the necessary clarifications and changes in the documentation, assigning the documentation the letter "O 1", transferring the documentation to the manufacturer.

1.3 Evaluation of the effectiveness of the R&D organization

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

Based on these indicators, it is possible to identify a number of tasks that should be solved in order to achieve the goals of the enterprise's innovative strategy: ensuring that the product structure by life cycle stages corresponds to the R&D structure by stages of completion; identification of sources of innovations (own developments or attracted from outside); ensuring rational proportions between innovations of various types; parrying the threats of functional and technological substitution.

The factors that determine the nature of the innovative strategies of an enterprise are the knowledge intensity of products, market share, scientific and technical potential, the structure of products by life cycle stages, etc. The resources available to the R&D organization: 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 \u003d Z and / Z p, where K n is the coefficient of the scientific level of production; Zi - the amount of costs for innovation, rub.; Z p - the 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 that reflects the share of the implementation of in-house developments in the total number of completed in-house developments:

K cf = P vsr / R cf, where K cf - coefficient of implementation of own developments; Rvsr - the number of implemented own developments, units; P osr - the total number of completed in-house developments, units.

This indicator can be used to substantiate and evaluate the own scientific level of the enterprise's 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 the total number of implemented developments. This coefficient is calculated according to the formula: K sun = R vsr / R v.total, where K sun is the coefficient of application of the results of own developments; Rvsr - the number of own developments implemented at the enterprise; R v.total - the total number of implemented developments at the enterprise in this period, units.

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

Chapter 2

2.1 Characteristics of the enterprise

FSUE NII Polymerov is the leader in the innovative development of polymer chemistry in Russia based on the creation and implementation of high technologies developed by a professional and successful team.

Purpose: to meet the growing needs of the Russian industry in modern high-tech domestic products of low-tonnage chemistry, based on the latest scientific achievements and many years of experience of employees in the field of technology development and production.

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

Directions of research work:

1. Study of regularities in the processes of obtaining monomers and oligomers of the (meth)acrylic series according to 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 esters;

3. Study of the processes of polymer-analogous transformations on the example of obtaining polyvinyl alcohol acetals; synthesis and study of the structure of polyvinyl acetals, correlation of the structure with the physicochemical properties of the obtained polymers;

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

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

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

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

8. Studies of mechano-chemical processes for obtaining plastic and liquid water-soluble lubricants based on fatty acids;

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

10. Study of the influence of prescription 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 research 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 experimental and industrial small-tonnage installations;

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

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

Let out production: glues, sealants, adhesives, compounds; organic glass; PVC compounds, plastisols, PVC compositions; acrylic (co)polymers and Latacryl® dispersions; (meth)acrylic monomers. Oligoetheracrylates; products of organic synthesis; water-soluble technological lubricants SYNERS®; products for medicine, pharmacology and hygiene.

2.2 Evaluation of the effectiveness of the R&D organization

In 2016, the Federal State Unitary Enterprise Research Institute of Polymers produced 56481.6 tons of chemical and pharmacological products, 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 the focus of the enterprise on the release of new products and the implementation of innovative work.

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

The average time to bring new products to the market is from 1 to 3 years, that is, they are in the normal range for innovative products.

Now we will determine the coefficients of the scientific level of production, the introduction 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 61762974 rubles, of which 53913314 rubles. was the sum of the costs of innovation activities.

K n \u003d Z and / Z p

K n \u003d 53913314 / 61762974 \u003d 87.3%. This indicates a rather high cost of innovation. But the output of such products is also at a high level.

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

K cf \u003d R vsr / R osr

Kav = 27040/40000 = 67.6%. This indicates an average level of implementation of their own developments and works in production and their activities.

The total number of implemented developments at the enterprise in 2016 amounted to 52897 units.

K sun \u003d R sun / R v.total

K sun \u003d 27040/52897 \u003d 51.1%.

With the help of the indicator K sun, one 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, the value of the coefficient below 0.5 indicates a weak activity of enterprises in the development and implementation of research work.

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

Conclusion

Applied research work aims to solve a technical problem, clarify unclear theoretical issues, obtain specific scientific results that will later be used as a scientific and technical reserve 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, as a result of which the product or work enters production and sale.

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

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

Evaluation of the effectiveness of the R&D Organization was considered on the example of the Federal State Unitary Enterprise Research Institute of Polymers. It is shown that the enterprise is aimed at the production of innovative products, but a decent percentage of them are developments to order or assistance in the development of other organizations.

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

Bibliography

1. Avilova V. V., Garafieva G. I. Organization of R&D in the implementation of complex technologies for the intensification of oil production processes // Bulletin of the Kazan Technological University. 2011. No. 23 P.180-184.

2. Bykovsky V.V. Organization and financing of innovations: textbook / V.V. Bykovsky, L.V. Minko, O.V. Korobova, E.V. Bykovskaya, G.M. Zolotarev. - Tambov: Tambov Publishing House. state tech. un-ta, 2006. - 116 p.

3. Valdaytsev S.V. Intellectual property valuation. M.: Economics, 2008.

4. Glebova O.V., Guseva I.B., Puchkov V.P., Glebov V.V. Innovations in mechanical engineering / O.V. Glebova, I.B. Guseva, V.P. Puchkov, V.V. Glebov; NSTU. - Nizhny Novgorod, 2007. - 230 p.

5. Goldstein G. A. Strategic aspects of R&D management. - Taganrog: TRTU, 2000. - 89 p.

6. Dorofeev V.D., Dresvyannikov V.A. Innovation management: Proc. allowance - Penza: Penz Publishing House. state un-ta, 2003. 189 p.

7. Zharikov V.V. Management of innovation processes: textbook/V. V. Zharikov, I. A. Zharikov, V. G. Odnolko, A. I. Evseychev. - Tambov: Tambov Publishing House. state tech. un-ta, 2009. - 180 p.

8. Lapo V.F. Dynamics and efficiency of R&D in Russia in the post-reform period // Problems of statistics. 2011. No. 7. S. 43-50.

9. Mizikovsky E.A., Motriy E.N. Pre-production stage of the product life cycle: quality cost analysis //Auditorskie Vedomosti. - 2008. - No. 1. - S. 64-73.

10. Mizikovsky E.A., Motriy E.N. Accounting for R&D quality costs. Auditorskie Vedomosti. - 2008. - No. 11. - S. 53-58.

11. Molodozhonova, V.N. Innovative development of the machine-building industry // Izvestiya vuzov. Engineering. - 2003. - No. 9. - S. 49-53.

12. Fundamentals of innovation management: Textbook / Ed. V.V. Kossov. - M.: Master, 2009. - 429 p.

13. Puzynya K.F., Zapasnyuk A.S. Economic efficiency of research and development in mechanical engineering. - L .: Mashinostroenie, 1978.

14. Sadovsky K. A. Transition to modern methods of organizing R&D // CAD and graphics. - 2009. - No. 12. - S. 82.

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Justification and calculation of the estimated cost of research work

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. In modern times, many companies also 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 essential 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 not produced 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.

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 of expenses is 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.

FOR YOUR INFORMATION! 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 and development activities 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 starting 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 subaccount with the results of R&D to the subaccount 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.