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

R&D includes:

Scientific research work (R&D) is work of a search, theoretical and experimental nature, carried out with the aim of determining the technical feasibility of creating new equipment within a certain time frame. Research is divided into fundamental (obtaining new knowledge) and applied (application of new knowledge to solve specific problems) research.

Experimental design work (R&D) and technological work (TR.) - a set of works on the development of design and technological documentation for a prototype, on the manufacture and testing of a prototype product, carried out according to the technical specifications.

R&D expenses

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

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

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

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

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

Accounting for R&D expenses

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

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

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

When is PBU 17/02 applied?

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

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

Often the R&D performer attracts outside contractors. Then the rules established by PBU 17/02 are applied only by the customer. For other R&D participants, the expenses incurred by them fall under the norms of PBU 10/99.

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

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

1. if during R&D a result is obtained that is subject to legal protection, but is not formalized in the manner prescribed by law;
2. if during R&D a result is obtained that is not subject to legal protection.

Let's talk about this in more detail.

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

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

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

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

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

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

Features of accounting for R&D expenses

Now that we have understood the scope of application of PBU 17/02, let’s talk about the rules for accounting for R&D expenses that it provides.

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

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

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

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

The amount of expenditure can be determined and confirmed;
the execution of work is documented (Acceptance Certificate for completed work, etc.);
the result of the work will be used for production or management needs and will lead to the receipt of economic benefits (income);
the use of R&D results can be demonstrated.

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

Write-off of R&D expenses

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

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

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

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

An organization, due to economic inexpediency, may terminate the use of R&D results ahead of schedule. In this case, PBU 17/02 requires that the remaining portion of R&D expenses be taken into account as non-operating expenses.

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

R&D accounting

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

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

PBU 17/02 applies only to work for which:

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

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

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

The Ministry of Finance of Russia in its Information Letter No. PZ-8/2011 “On the formation in accounting and disclosure of information on innovation and modernization of production in financial statements”, explaining the issue regarding the formation of information on unfinished research and development work, came to the conclusion that PBU 17/02 can also be applied to unfinished R&D in terms of determining the composition of costs that are subsequently included in the cost of the asset being formed.

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

In accordance with IAS 38 “Intangible Assets”, expenses incurred by an organization to obtain new knowledge, search, evaluate and finalize the areas of application of research results or other knowledge, to find alternative materials, devices, products, processes, systems or services, to formulate, design, evaluate and ultimately select possible alternatives to new or improved materials, devices, products, processes, systems or services are appropriately recognized when implemented and not included in the cost of the asset.

The main criterion for determining the moment when costs should begin to be included in the cost of an organization’s asset is the presence of signs indicating the likelihood of receiving economic benefits from the results of work (clause 3 of letter No. PZ-8/2011).

Such signs, in particular, may be:

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

Thus, as soon as during the execution of work the organization has signs indicating the likelihood of receiving economic benefits from the results of these developments, from that moment all its expenses should be included in the cost of the future asset.

In accordance with paragraph 9 of PBU 17/02, R&D expenses include all actual expenses associated with the implementation of the specified work, namely:

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

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

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

Confidentiality of information helps to increase the competitiveness of newly created products or technologies. However, the secrecy of information about scientific and technical developments leads to a reduction in the “diffusion” of innovations to other enterprises and reduces the pace of scientific and technical development of production. It remains unclear what has a greater impact on the pace of scientific and technological development of production: competition in developments (increased rates) or confidentiality of information about them (decrease in rates).

R&D stages

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

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

The implementation of these tasks will improve the efficiency of resource use, the competitiveness of organizations, and the living standards of the population.

The basic principles of R&D are:

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

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

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

The results of theoretical research are manifested in scientific discoveries, substantiation of new concepts and ideas, and the creation of new theories. Exploratory research includes research whose task is to discover new principles for creating products and technologies; new, previously unknown properties of materials and their compounds; management methods. In exploratory research, the purpose of the planned work is usually known, the theoretical foundations are more or less clear, but the specific directions are by no means clear. In the course of such studies, theoretical assumptions and ideas are confirmed, although they can sometimes be rejected or revised.

The priority importance of fundamental science in the development of innovation processes is determined by the fact that it acts as a generator of ideas and opens paths to new areas. But the probability of a positive outcome of fundamental research in world science is only 5%. In a market economy, industrial science cannot afford to engage in this research. Fundamental research should, as a rule, be financed from the state budget on a competitive basis, and may also partially use extra-budgetary funds.

Applied research is aimed at studying ways of practical application of previously discovered phenomena and processes. Their goal is to solve a technical problem, clarify unclear theoretical issues, and obtain specific scientific results that will later be used in experimental design work (R&D).

R&D is the final stage of R&D; it is a kind of transition from laboratory conditions and experimental production to industrial production. Development refers to systematic work that is based on existing knowledge obtained as a result of scientific research and development (R&D) and (or) practical experience. Developments are aimed at creating new materials, products or devices, introducing new processes, systems and services, or significantly improving those already produced or put into operation.

These include Goldstein G.Ya.:

· development of a specific design of an engineering object or technical system (design work);
· development of ideas and options for a new object, including non-technical ones, at the level of a drawing or other system of symbolic means (design work);
· development of technological processes, i.e. ways of combining physical, chemical, technological and other processes with labor ones into an integral system that produces a certain useful result (technological work);
· creation of prototypes (original models that have the fundamental features of the innovation being created);
· testing of prototypes for the time necessary to obtain technical and other data and accumulate experience, which should subsequently be reflected in the technical documentation on the application of innovations;
· certain types of design work for construction, which involve the use of the results of previous research.

Experimental work is a type of development associated with experimental verification of the results of scientific research. Experimental work is aimed at manufacturing and testing prototypes of new products, testing new (improved) technological processes. Experimental work is aimed at the manufacture, repair and maintenance of special (non-standard) equipment, apparatus, devices, installations, stands, mock-ups necessary for R&D. The experimental base of science is a set of experimental production facilities (factory, workshop, workshop, experimental unit, experimental station, etc.) performing experimental work.

Thus, the goal of R&D is to create (modernize) samples of new equipment, which can be transferred after appropriate tests to mass production or directly to the consumer. At the R&D stage, the final verification of the results of theoretical research is carried out, the corresponding technical documentation is developed, and samples of new equipment are manufactured and tested. The likelihood of obtaining the desired results increases from R&D to R&D.

The final stage of R&D is the development of industrial production of a new product. The following levels (areas) of implementation of R&D results should be considered Goldshtein G.Ya. Innovation management:

1. Use of research results in other scientific research and development, which are the development of completed research or are carried out within the framework of other problems and areas of science and technology.
2. Use of R&D results in experimental samples and laboratory processes.
3. Mastering the results of R&D and experimental work in pilot production.
4. Mastering the results of R&D and testing prototypes in mass production.
5. Large-scale dissemination of technical innovations in production and saturation of the market (consumers) with finished products.

The R&D organization is based on the following inter-industry documentation systems:

· State Standardization System (GSS);
· Unified system of design documentation (ESKD);
· Unified system of technological documentation (USTD);
· Unified system of technological preparation of production (USTPP);
· System for development and production of products (SRPP);
· State products;
· State system “Reliability in Technology”;
· Occupational Safety Standards System (OSSS), etc.

The results of development work are documented in accordance with the requirements of the ESKD. The ESKD system is a set of state standards that establish uniform, interconnected rules and regulations for the preparation, execution and circulation of design documentation developed and used in industry by research, design and engineering organizations and enterprises.

R&D Department

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

It is vital for an enterprise operating on the open market to maintain an acceptable balance of costs, deadlines and quality for its projects, taking into account the condition and workload of funds, as well as the real market situation. Consequently, the ultimate business goal of development work is the development and initial production development of a competitive product designed in accordance with the technical specifications in compliance with all necessary standards, norms and requirements and in accordance with the specified technical and economic parameters. In addition, the product must satisfy the needs of customers from the selected segment as fully as possible, at the time required to develop a sufficient volume of mass production on the available equipment park by the time sales begin. Otherwise, the management of the enterprise must make a timely decision about the inappropriateness of development under current conditions.

In a market economy, the dynamics of scientific and technological developments are driven by economic feasibility and consumer activity, which, like the economy as a whole, is oscillatory in nature. In these conditions, enterprises need to be more effective and form their own individual values. Such an approach can give the company internal competitive advantages, thanks to which it will achieve certain business successes.

Assessing the effectiveness of R&D

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

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

The very root of the concept of “effectiveness” reflects a focus on results, an objective assessment of the achievement of set business goals, a certain accomplished fact. An activity characterized by endless corrections and rework is ineffective, regardless of whether it generates income. Our enterprise, the Mirelli production group, a significant participant in the Russian market of mechanical engineering equipment in Russia, also faced a similar situation. Therefore, the idea arose to standardize the labor costs of the R&D process.

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

Where are the numbers?

Efficiency is a much more complex and flexible concept than effectiveness. It is not enough to know how many goals were scored, it is important to understand whose goal (ours or someone else’s), whether these goals were counted, and in general - the goals scored meant anything in the game we are playing. In relation to R&D, the question can be formulated as follows: are two designers equally effective if they produce an equal number of drawings in the same time? In the case of assessing the effectiveness of OCD. The most visual and accessible illustration of the work performed is from the point of view of the potentially paid added value brought by the resource involved (both the final performer and groups of performers, including the design bureau as a whole) per unit of time. Since we are talking about real consumer value without taking into account marketing and other actions that increase the nominal value of the product, then, obviously, not only the volume of labor is significant, but also the justification for its implementation, expressed through the desire of consumers - both internal and external - to pay for this additional product.

At first, all our estimates were expert and based on our experience and knowledge, which we were not firmly confident in at the time, but, nevertheless, we believed that such estimates of budget detail were better than their absence. Be that as it may, with the advent of the practice of assessing the contribution of functional units to the process of creating added value, the approach of these units to work changed: they themselves began to evaluate their work from the point of view of added value, began to analyze the real value of their work and learned to assess whether they were ready for Is this result paid by the customer - the workshop, the technologist, subcontractors, etc.? This value revolution means a lot because employees begin to fight not for dubious indicators, but for real value.

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

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

What is missing in R&D?

We must admit with regret that few of the domestic enterprises, even those certified according to ISO, profess a value-based approach, and there are especially few of them in the field of R&D. You cannot equate quality with value. Quality has a characteristic property, and if it is lower than the level of paid quality in the market, then no one will buy the product. But if it is much higher than required, then the enterprise risks going bankrupt, having spent a lot of money on ensuring quality that is not in demand by the market. Quality can only be paid.

As you know, at the helm of Russian industrial enterprises are leaders of very polar types. On the one hand, these are directors of the old formation, who have worked all their lives under state orders and state regulation; for the most part, they have never learned to do business differently. On the other hand, key positions of managers of industrial enterprises are gradually being occupied by young managers with basic financial education. The subject of their primary interest is not added value and production itself, but payback, ROI, therefore, they do not raise the question of a value-based approach.

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

I believe that the future in R&D lies with professional project managers, since it is here that the task of completing projects on time, within a certain budget, in accordance with the technical specifications and in order to satisfy the needs of the customer is particularly acute. It would be a good idea for the project manager to have good technical training, industry skills and knowledge.

Konstantin Sadovsky - technical director of the Mirelli industrial group _________________________________________ Evaluating the effectiveness of R&D employees First, it is necessary to structure the type of activity that the employee was engaged in during the billing period, since how this activity is taken into account greatly depends on the type and type of activity. The following classification can be used.

By type of activity:

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

Project - activity focused on obtaining the final result, defined in the technical specifications, within a given time frame, within the available resources and budget of the project, with maximum benefit for the company.

Service - activities of a process nature:

Internal, aimed at supporting internal production processes;
external, aimed at IT support for products, as well as for the purpose of fulfilling warranty obligations under project contracts.

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

Advanced training, training, “quality circles”. This time should be paid at the average rate, and the costs incurred to pay for unproductive labor of workers should be considered investments along with the funds spent on training. In order to more accurately determine how well or poorly an employee is studying, it is necessary to conduct internal certification of employees upon completion of training.

Conducting meetings and negotiations. As a rule, this activity is included in the cost of the project and is paid. Moreover, in the required quantities, it can prevent loss of time during production activities. Downtime. Occur, as a rule, due to the fault of the external environment. In a small proportion of cases, it is possible to compensate them financially; in the rest, these are direct losses. By product life cycle stage

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

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

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

Description of the OCD model

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

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

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

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

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

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

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

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

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

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

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

The last issue (but not least) is working with personnel. You should not be under the illusion that changing the work system (and, in fact, the entire nature of the organization), the sole purpose of which is to increase labor productivity, will cause a surge of enthusiasm among some of the employees. The main thing here is “not to go too far” and project all critical attitude towards what is happening first of all onto yourself and your actions. Employees need to be persuaded, not forced. As a rule, purely economic methods of incentives work for an extremely limited time, and it is clearly less than the duration of the transition to a new system. To implement the intended changes, you need a strong-willed leader, and he needs to apply his will mainly to himself.
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Using . strictly defined. produced by a costly method with the possible use of analogues. When determining costs, it is necessary to take into account.
The state contract for the implementation of research and (or) development work for a defense order includes conditions on ownership rights to the results of intellectual activity and work.

The procedure for performing development work for defense purposes

The procedure for performing R&D of the State Defense Order is determined by 15.203-2001. This standard was adopted to replace GOST V 15.203 - 79 and GOST V 15.204 - 79 of the Soviet era.
Each individual stage of development work combines work aimed at obtaining certain final results, and is characterized by signs of their independent target planning and financing.
When performing development work on military topics, the following stages are established:

• development of a preliminary design
• development of technical project
• development of working design documentation (DDC) for the manufacture of a prototype product
• manufacturing a prototype product and conducting preliminary tests
• carrying out state tests (GI) of a prototype of a VT product
• approval of design documentation for a product for serial industrial production

A topic manager is appointed to organize and monitor the implementation of R&D. For research work - a scientific supervisor, for R&D - a chief designer.

Advance projects in the development of military products

In cases where research work has not been carried out or there is no sufficient initial data for drawing up an assignment for development work, it is carried out preliminary project.
Advance project is a complex of theoretical, experimental research and design work to substantiate the technical appearance, technical and economic feasibility and feasibility of developing complex military products.
The purpose of the preliminary design is to substantiate the possibility and feasibility of creating a product, ensuring its high technical level, as well as determining the likelihood of realizing the conceptual plan for solving functional problems.
The main objectives of the preliminary project are to prepare a technical specification (TZ) project for the implementation of R&D, reducing time and reducing costs for the development of defense products.

VAT on R&D, R&D and TR of the State Defense Order

When determining the price and values ​​of costing items when performing research and development work, it is necessary to take into account the taxation of the implementation of these works with value added tax (VAT).
In accordance with Article 149 of the Tax Code, the implementation of scientific research (R&D), experimental design (R&D) and technological work (RT), related to defense orders are exempt from value added tax .
The executor of the State Defense Order, in accordance with Article 170 of the Tax Code, is obliged to keep separate records (separately account for the amounts of “input” VAT that are used in taxable and non-VAT-taxable transactions).
Accounting for research and development work on defense orders is carried out in accordance with PBU 17/02 “Accounting for expenses on research, development and technological work.”

Regulatory framework for R&D of defense orders

The procedure for carrying out research and development work in the field of state defense procurement is determined.
Methodological recommendations approved by the Ministry of Science and Technical Policy of Russia on June 15, 1994 N OR-22-2-46 And Protocol of the Military Industrial Complex dated December 19, 2012 No. 13.
The procedure for determining the composition of costs for research and development work for defense purposes has been approved by order of the Ministry of Industry and Energy of Russia dated August 23, 2006 N 200 And protocol of the military industrial complex dated January 26, 2011 No. 1c.

Features of calculating the price of research and development work in the field of State Defense Order

The new Decree on state regulation of defense order prices, which came into force at the beginning of 2018, significantly changed the legislative framework in the field of pricing. However, .

Pricing for research and development work according to Resolution No. 1465

In accordance with the current Regulations approved by Resolution No. 1465, the fundamental method for determining the price of research and development work is the cost method. Moreover, in subsequent years, the formed price of work is not subject to indexation (clause 21 of the Regulations), and cannot be determined by the method of indexation by cost items (clause 27 of the Regulations).
The price of research and development work is the sum of reasonable costs for performing these works, included in the cost, and profit.
It is allowed to formulate the price of research and development work and (or) development work using. In this case, the dependence of the price of the selected analogue work on its basic consumer parameters must be determined. The cost of work must be calculated taking into account differences in technical characteristics, complexity, uniqueness and volume of work performed.
Economic and mathematical models can serve as the basis for determining the price of work, individual types of costs or labor intensity of work.

Pricing for R&D of state defense orders until 2018

The price of development and research work in the field of defense procurement can be determined in several ways: the calculation method, the method of indexing cost items, , , as well as a combination of the above methods.
Calculation is the main method for calculating prices for research and development work.
Prices for R&D, the duration of which exceeds one year, are determined by indexing by cost items based on the amount of costs for the entire period of work, calculated separately for each stage under the conditions of each year of their implementation.

And also on . The analogue pricing method is used in combination with calculation and indexing methods.

It is used to determine the price of work performed in the absence of the possibility of establishing it using methods of calculation, indexing, analogues or combinations thereof.

The price of development and research work is determined based on the reasonable costs of performing the work and the amount of profit. The price of R&D as a whole is determined by summing up the prices of the stages of work carried out in accordance with the tactical and technical (technical) specifications.

Analogue method of pricing research and development work

The price of experimental design, research and technological work is calculated using the analogue method based on the composition and amount of actual costs of previously completed similar work using the appropriate “novelty coefficients”.
In this case, it is recommended to separately evaluate the labor intensity of previously performed similar work, the composition and qualifications of the direct performers.
A planned calculation of the price of research and development work using the analogue method is compiled for each stage of work.

Analog pricing method for military products

The unit price of a product is determined based on the price of a product similar in its functional purpose. The calculations take into account differences in technical characteristics, complexity and uniqueness of the types and volumes of work, as well as the skill level of workers and specialists.
It is necessary to establish the dependence of its price on basic consumer parameters. Determining the price of modernized products using the analogue method is carried out based on price increments that ensure the achievement of specified values ​​of various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).

Method of expert assessments for calculating R&D prices for state defense orders

The subject of expert assessment can be both the total price and costs for individual costing items or stages of work.
The basis for making a decision on determining the price can be the expert opinion of the scientific and technical council or the head of the topic (scientific supervisor of research work, chief designer of R&D).

When setting the price for research and development work using the method of expert assessments, one should take into account all the factors that may have an impact on the performance of the work and will allow one to justify the result obtained. To do this, it is necessary to separately evaluate the composition and qualifications of the only performers of research and development work, the availability of material and technical base, the labor intensity of the work, the need for material resources, the composition and qualifications of the performers planned to be attracted by the sole performers of research and development work to carry out the components of the research and development work.

It is advisable to calculate the price of research and development work using the expert method for each stage of research and development work and in combination with other methods of determining the price.

Composition of the RCM set for military R&D

As a rule, the period for performing research and development work on a defense order exceeds one year. Therefore, justification for the price of work is drawn up using forms that allow data to be presented for each year of work performed separately. The numbering of such standard RCM forms uses the letter “ d».
In addition, to justify the costs and prices of research and development work, information is presented separately for each.

RCM forms for research and development work until 2018

A set of RKM to justify the price of R&D for defense orders carried out for more than one year is drawn up according to the forms of Appendices No. 1d - 15d to FST Order No. 44-a dated 02/09/2010 or according to the forms of FST Order No. 469-a dated 03/24/2014 (Form N 1 R&D, Form N 2 R&D, Form N 3 R&D, Form N 4 R&D, Form N 4.1 R&D, Form N 5 R&D, Form N 5.1 R&D, Form N 5.2 R&D, Form N 5.3 R&D, Form N 6 R&D, Form N 6.1 R&D, Form N 7 R&D, Form N 8 R&D, Form N 9 R&D, Form N 9.1 R&D, Form N 9.1.1 R&D, Form N 9.2 R&D, Form N 9.3 R&D, Form N 10 R&D, Form N 10.1 R&D , Form N 11 R&D).
The document forms put into effect by Order No. 469-a of the already disbanded FTS of Russia dated March 24, 2014, were developed in accordance with the Regulations on state regulation of prices for products supplied under the state defense order, approved by Decree of the Government of the Russian Federation dated December 5, 2013 No. 1119 , which became invalid on March 7, 2017 (Resolution of the Government of the Russian Federation dated February 17, 2017 No. 208).
However, the validity of the document forms Order No. 469a was not canceled. Of the approved forms of this order, only the request form for forecast prices was canceled that year (Order of the Federal Antimonopoly Service of Russia dated July 17, 2017 No. 947/17).
The standard forms approved by FTS orders No. 44 and No. 469-a were canceled in March 2018.

Current RCM forms for R&D

Order No. 116/18 of the Federal Antimonopoly Service of Russia dated January 31, 2018 approved new standard forms. The order came into force on March 3, 2018.
In standard forms Price structures and Cost calculation for research and development work, two special articles are provided: “costs of special equipment for scientific (experimental) work” (5) and “costs of work performed by third-party organizations” (13), including “costs of third-party organizations for the implementation of components" (13.1) and "other work and services performed by third parties" (13.2).
In addition, Order No. 116/18 introduced separate standard decoding forms for R&D: Form No. 7 (7d) R&D (R&D) “Decoding of costs for work (services) performed by co-executing organizations”; Form No. 9 R&D (R&D) “Deciphering the basic salary”; Form No. 15 (15d) R&D (R&D) “Deciphering the costs of special equipment”; Form No. 15.1 (15.1d) Research and development work (R&D) “Deciphering the costs of manufacturing special equipment on our own.”
Submission of information to justify the price of R&D and the costs of their implementation is carried out according to standard forms separately for each stage of work and by year of completion of work. It is allowed to determine the labor intensity of work in person/hours.

Type of R&D price

The procedure and conditions for applying the type of price for carrying out research and (or) development work are established by the Regulations on state regulation of prices for products supplied under the state defense order (Government Decree No. 1465 dated December 2, 2017).
The choice of price type is carried out taking into account the type of work, its duration and the availability of initial data to determine an economically justified price.
When concluding a contract for carrying out research and (or) development work in promising areas of developing new types of military products, for conducting exploratory research in such areas, if at the time of concluding the contract it is impossible to determine the amount of costs associated with the implementation of these works, it is applied approximate (to be specified) price or cost recovery price.

Abbreviations used when performing research and development work in the field of state defense orders

Russian military standards for research and development work

Russian state national military standards are designated by the letters “RV” (GOST RV). New standards are being introduced to replace the Soviet ones, designated by the letter “B” (GOST V).

Justification of the price of “non-GOZ” R&D

Order of the Ministry of Industry and Trade of Russia No. 1788 dated September 11, 2014 approved the Methodology for determining and justifying the initial (maximum) price of government contracts (NMTC) for the implementation of scientific research (R&D), experimental design (R&D) and technological work (TR). This method invoices for OCD and TR – 250% of the payroll

invoices for research – 150% of payroll

other direct – 10% of payroll

profitability for R&D and TR – 15% of cost

profitability for research and development – ​​5% of cost

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

Research………………………………………………………………………………….4

Concept…………………………………………………………......4

Types of research………………………………………………………4

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

OCD………………………………………………………………………………….7

1. Concept……………………………………………………………7

2. Regulatory documents…………………………………………………….7

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

The importance of R&D in the development of the country……………………………………11

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

Conducting R&D in Russia. Myths and reality…………………...16

Conclusion………………………………………………………18

References……………………………………………………………...19

Introduction:

Constant modernization and optimization of production is simply necessary and promises enterprises not only increased profits, but also the production of unique, superior products, which will lead to a leading position in the market. However, interest in R&D in our country is negligible compared to Western countries. The state allocates hundreds of millions for scientific research and still the results are almost invisible. We, as students whose future work is closely related to innovation, need to understand: at what level this system is currently located, what are the reasons for this and whether there are prospects for its development.

Scientific research work (R&D): A set of theoretical or experimental studies conducted with the aim of obtaining reasonable initial data, finding principles and ways to create or modernize products.

The basis for carrying out research work is the technical specification (hereinafter: TK) for carrying out research work or a contract with the customer. The role of the customer can be: technical committees for standardization, organizations, enterprises, associations, associations, concerns, joint-stock companies and other business entities, regardless of the organizational and legal form of ownership and subordination, as well as government bodies directly related to the development, production, operation and repair of products.

The following types of research work are distinguished:

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

Expansion of theoretical knowledge.

Obtaining new scientific data about processes, phenomena, patterns existing in the area under study;

Scientific foundations, methods and principles of research.

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

Increasing the amount of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;

Discovering ways to apply new phenomena and patterns.

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

Resolving specific scientific problems to create new products.

Determining the possibility of conducting R&D (experimental design work) on research topics.

Research work is regulated by the following documents:

GOST 15.101 it reflects:

general requirements for the organization and implementation of research work;

procedure for performing and accepting research work;

stages of research work, rules for their implementation and acceptance

GOST 15.201 it reflects:

Requirements for technical specifications

GOST 7.32 it reflects:

Requirements for a research report

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

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

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

Theoretical and applied research

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

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

Who does this?

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

Outsourced R&D is especially attractive to small companies that have a new product concept but lack the resources and expertise to create and test it. Sole proprietors offering software as a service may be an example of such companies on a small scale, as they sometimes turn to third-party specialists to conduct research, which ultimately leads to the development of new software.

R&D and accounting

Unlike such things as death or taxes, scientific research cannot have a guaranteed outcome. A company could spend a large amount of money developing a new drug that is better than an existing one, or finding a more efficient way to do something, and end up not seeing any return on investment. Thus, R&D is not an asset. This is an expense item.

For this reason, general accounting standards require that all costs associated with research and development be expensed.

6.4. Scientific preparation of production

6.4.1. Scientific research work (R&D)

Scientific research can be divided into fundamental, exploratory and applied (Table 6.2).

Table 6.2

Research work

Types of research	Research results
Fundamental	Expansion of theoretical knowledge. Obtaining new scientific data about processes, phenomena, patterns existing in the area under study; scientific foundations, methods and principles of research
Search engines	Increasing the amount of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology; discovery of ways to apply new phenomena and patterns
Applied	Resolving specific scientific problems to create new products. Receiving recommendations, instructions, calculation and technical materials, methods, etc.

Applied research directly relates to the processes of creating new products.

Fundamental and exploratory research is usually not included in the complex of works on the creation and development of new products.

The procedure for carrying out scientific research work (R&D) of an applied nature is regulated by GOST 15.101.-80.

Main stages of research:

1) development of technical specifications (TOR) for research;
2) choice of research direction;
3) theoretical and experimental research;
4) generalization and evaluation of research results.

The specific composition of the stages and work on them is determined, naturally, by the specifics of the research work. An approximate list of works at the stages of research is given in Table. 6.3.

Table 6.3

Stages and scope of research work

Stages of research	Scope of work
Development of technical specifications for research	- scientific forecasting; - analysis of the results of fundamental and exploratory research; - study of patent documentation; - taking into account customer requirements
Choosing a research direction	- collection and study of scientific and technical information; - preparation of an analytical review; - conducting patent research; - formulation of possible directions for solving the problems posed in the technical specifications of the research work, and a comparative assessment; - selection and justification of the adopted direction of research and methods for solving problems; - comparison of the expected indicators of new products after the implementation of research results with the existing indicators of analogue products; - assessment of the estimated economic efficiency of new products; - development of a general methodology for conducting research (work programs, schedules, network models);
Theoretical and experimental studies	- development of working hypotheses, construction of models of the research object, justification of assumptions; - identifying the need to conduct experiments to confirm certain provisions of theoretical studies or to obtain specific values ​​of parameters necessary for calculations; - development of experimental research methods, preparation of models (models, experimental samples), as well as testing equipment; - conducting experiments, processing the obtained data; - comparison of experimental results with theoretical studies; - adjustment of theoretical models of the object; - carrying out additional experiments if necessary; - conducting feasibility studies; - preparation of an interim report
Generalization and evaluation of research results	- generalization of the results of previous stages of work; - assessment of the completeness of problem solving; - development of recommendations for further research and development work; - development of a draft technical specification for R&D; - preparation of the final report; - acceptance of research work by the commission.

6.4.2. Experimental design work (R&D)

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

Main stages of development work (GOST 15.001-73):

1. Development of technical specifications for development work.
2. Technical proposal.
3. Sketch design.
4. Technical design.
5. Development of working documentation for the manufacture and testing of a prototype.
6. Preliminary tests of the prototype.
7. State (departmental) tests of a prototype.
8. Development of documentation based on test results.

An approximate list of works at the stages of development work is given in Table. 6.4.

Table 6.4

Approximate list of works at the stages of development work

Stages of OCD	Main tasks and scope of work
Development of technical specifications for R&D	- drawing up a draft technical specification by the customer; - development of the draft technical specifications by the contractor; - establishing a list of counterparties and agreeing with them on private specifications; - coordination and approval of technical specifications
Technical proposal (is the basis for adjusting the technical specifications and performing a preliminary design)	Identification of additional or clarified requirements for the product, its technical characteristics and quality indicators that cannot be specified in the technical specifications: - elaboration of research results; - elaboration of forecasting results; - study of scientific and technical information; - preliminary calculations and clarification of technical specifications requirements
Schematic design (serves as the basis for technical design)	Development of fundamental technical solutions: - performing work at the technical proposal stage, if this stage is not performed; - selection of the development element base; - selection of basic technical solutions; - development of structural and functional diagrams of the product; - selection of main structural elements; - metrological examination of the project; - development and testing of prototypes
Technical design	The final choice of technical solutions for the product as a whole and its components: - development of basic electrical, kinematic, hydraulic and other circuits; - clarification of the main parameters of the product; - carrying out the structural layout of the product and issuing data for its placement on site; - development of draft specifications for the supply and manufacture of products; - testing mock-ups of the main devices of the product in natural conditions
Development of working documentation for the manufacture and testing of a prototype	Formation of a set of design documents: - development of a complete set of working documentation; - its coordination with the customer and the manufacturer of serial products; - checking design documentation for unification and standardization; - production of a prototype in pilot production: - setup and comprehensive adjustment of the prototype
Preliminary tests	Checking the compliance of the prototype with the requirements of the technical specifications and possible presentation for state (departmental) tests: - bench tests; - preliminary tests on site; - reliability tests
State (departmental) tests	Assessment of compliance with technical specifications and the possibility of organizing mass production
Development of documentation based on test results	- making necessary clarifications and changes to the documentation; - assignment of documentation to the letter " O 1"; - transfer of documentation to the manufacturer

6.5. Evaluating the effectiveness of research and development work

The probabilistic nature of R&D results complicates the assessment of economic efficiency and leads to their step-by-step determination with an increasing degree of accuracy. At the early stages of design work, calculations are predictive in nature and include:

Technical and economic analysis of expected results;
- choosing a base for comparison and bringing options to a comparable form;
- calculation of pre-production and capital costs in the field of production and operation;
- calculation and analysis of economic efficiency indicators.

Annual economic effect and economic efficiency when operating new products.

Methods for calculating the annual economic effect depend on whether the annual productivity of the products differs in the compared options. If their annual productivity is equal (Q H =Q A), the calculation of the annual economic effect is carried out on the basis of the absolute values ​​of capital investments K and operating costs (expenses) I:

At .

If in the new version the annual productivity of the product is higher than in the analogue, then the annual economic effect Eg is calculated on the basis of specific cost values ​​k, u:

At ,

where K is the absolute value of capital investments;
I is the absolute value of operating costs;
k - specific capital investments;
u - specific operating costs;
E n - rate of return.

When economically assessing a new product, the payback period for additional capital investments and the return on investment (in our case, capital investments) are also calculated (see Section 4.8 of Topic 4).

Investments (capital investments) are made in order to bring a profit greater than the cost of acquiring capital by an entrepreneur or when an investor invests capital in another business or places capital in a bank at interest. Therefore, to analyze new projects related to the need to make a profit, profitability rates corresponding to different types of capital investments are often used. The use of a particular rate of return in calculations completely depends on the entrepreneur and investor, the goals of the company and the specific market situation. However, we can recommend approximate values ​​of E n depending on the types of capital investments mentioned above (Table 6.5).

Table 6.5

Profitability rates depending on the type of investment

Estimated profitability(accounting rate of return) of capital investments are estimated by the ratio

Payback period is calculated as the reciprocal of the calculated profitability (accounting rate of return):

The value of the rate of return E n can also be taken equal to the actual return on investment of the best projects in a similar direction, the real interest rate on the capital market or bank interest. The real interest rate is the nominal interest rate expressed in current prices but adjusted for inflation.

The product being developed is economically efficient in operation if the inequality is observed.

Within the limits of compliance with this inequality, it is possible to change the price level of a new product depending on the goals pursued by entrepreneurs (developer and manufacturer).

If the strategy of capital owners is a “cream skimming” strategy, that is, extracting maximum profit during the billing period, then the most likely decision will be to set the maximum price for a new product that the market can withstand (the product will remain competitive and will be successfully sold during the billing period ).

With the strategy of “deep market penetration” (gaining market share), prices can be reduced to the minimum level at which the manufacturer maintains inequality.

If during the operation of a new development (new product) there is an increase in profit and a decrease in the cost of manufactured products or work (in an organization using the new development), the annual economic effect can be calculated using the formula

,

where P a is the annual profit from the operation of an analog product (machine, device, etc.) available at the enterprise;
Q - volume of production (work);
Q n - when operating a new product development;
Q a - when operating the product development available at the enterprise);
Z n, Z a - the cost of manufactured products, respectively, when operating a new product and an analogue product;
K - additional capital investments for new product development;
E n - rate of return.

When determining the annual economic effect, it is necessary to ensure the comparability of the compared versions of a new product and an analogue product in terms of such indicators as:

The volume of products (work) produced using a new product;
- quality parameters;
- time factor;
- social factors of production and use of products.

Comparability in terms of the volume of products produced using a new product and an analogue product was discussed earlier.

It is also necessary to take into account that the transition from single to serial and mass production significantly reduces the cost per unit of production by reducing the share of semi-fixed costs and increasing the level of mechanization of processes.

The analogue product and the newly developed product must be qualitatively comparable. Depending on the purpose and conditions of its operation, qualitative indicators of comparability can be, for example, reliability, durability, maintainability, power consumption, weight, dimensions, accuracy, speed, degree of automation, etc.

If an analogue product does not provide the performance of any function that is present in the new product, then it should be provided with additional means necessary to bring this indicator to the level of the new product.

In designed products, there may be several indicators that must be taken into account when determining the overall quality indicator. Usually, the relative importance of each indicator in the overall characteristics of a new development is determined. They are then assessed using a point system (for example, ten points). The scoring is carried out by experts (Table 6.6).

The integral indicator (coefficient) of quality (K and) of a new product is determined by the formula

where n is the number of product parameters;
a i is the weighting coefficient of the importance of the i-th parameter;
b iн, b ia - the values ​​of this parameter, respectively, of a new product and an analogue product, assessed by experts in points.

Calculation of the annual economic effect in the production of new products

Annual economic effect in the production (development) of new products E g

,

where P h is profit from the sale of new products after paying taxes and interest on loans;
K - capital investments.

In the case when a new product is introduced to replace an analogue product,

where is, respectively, the economic effect in the production of a new product and an analogue product.

If capital investments are associated with the introduction of fixed assets, depreciation charges (A g) can be taken into account when calculating the annual economic effect, then

In this case, the annual profitability of capital investments for the development of new products is estimated by the ratio

The criterion for making a decision on the development of new products in production is

(or ),

where and are, respectively, the payback period of investments: calculated and standard.

The indicator of economic effect from the production of new products must be a positive value, which means that the return on investment (capital investment) exceeds the standard E n.

When calculating when bringing income and costs to one point in time (t 0), you need to solve the following problem. Find the value at which the integral economic effect for the calculation period (economic life of the investment) Ei would be equal to zero:

at ,

where is the profit from the sale of new products in the t-th year;
- capital investments of the t-th year;
T is the number of years of the investment life cycle;
J q - discount factor.

This calculation method is discussed in detail in the course “Analysis of Economic Activity”.

Taking into account the time factor when assessing the economic efficiency of research and development work

When performing economic calculations at the stages of research and development, it is necessary to take into account that capital investments, as a rule, are made in the years preceding the start of production of new products from the manufacturer and preceding the start of operation of these systems. Therefore, all indicators of income and costs are considered to be based on one point in time - the first year of the billing period (the start of production or operation of new products). If necessary, such a reduction is made by dividing the indicators of a given year by the discount factor Jq:

where t is the number of years between year t to which this indicator relates and year “0” - the first year of the calculation period.

In economic calculations of indicators after the accounting year, they are brought to the accounting year “0” by multiplying by the discount factor.

Determination of product production costs at the stages of research and development

At the stages of research and development there is still no data on the manufacturing technology of a new product, its labor intensity and material intensity, therefore, determining production costs at these stages presents certain difficulties. At the same time, comprehensive economic analysis in both production and operation is necessary to make decisions about the feasibility of new developments.

Approximate cost calculations in these cases are carried out by establishing analogies between the product being created and the previously created one based on an analysis of its parameters, elements and functions. Most often, the cost is calculated using one of the following methods:

According to specific indicators;
- according to specific weight costs;
- points;
- correlation;
- standard calculation.

Specific indicator method

When calculating using this method, it is assumed that costs change in proportion to changes in the defining parameter of the product (for example, power consumption, productivity, speed, etc.).

Usually such indicators as the cost per unit of weight, the cost per unit of power, speed, the cost of one function, etc. are used.

The specific cost of the selected parameter is determined in aggregate on the basis of statistical data of the analogue product.

The cost price of a new product Zn is defined as the product of the unit cost Zp by the value of the main parameter of the new product X n:

Calculations of this type can be clarified using differentiated specific indicators, such as the cost of materials Z m.sp and labor intensity tsp per unit of the main parameter. Then

where C t is the hourly wage rate of a piece worker (or the hourly rate of a time worker);
- coefficients taking into account shop, factory and non-production costs, respectively.

Unit weight cost method

This method is based on calculating one of the items for calculating the cost of a new product in a direct way, for example, the costs of basic materials and components, and determining the cost of a new product, based on the assumption that the share of this item in the cost structure of the new product will be equal to the share of this item in the cost structure of an analogue product:

Point method

The point method is based on the assessment of the main technical and operational characteristics of products by conditional points, for example, according to a ten-point system.

The scoring procedure is performed using line graphs (Fig. 6.8) or tables (Table 6.6).

Rice. 6.8 Graph of scoring parameters A and B for two types of materials M c and M d (n - new product; a - analogue product)

Table 6.6

Table of scoring parameters X i of a new product (N) and an analogue product (a)

Parameters Xi	Unit change	Weight coefficient importance a i	New product (N)			Analogue product(s)
			Numeric meaning	Number of points b in	Significance	Numeric meaning	Number of points	Significance
Parameter X 1
Parameter X 2
. . .
Parameter Xn
Total

The points established for each parameter by expert means are summed up for the new product and the analogue product separately.

The cost of a new product Zn is calculated using the formula

,

where is the value multiplier obtained by dividing the actual cost of the analogue product ZA by the amount of points corresponding to its technical characteristics:

where a i is the weighting coefficient of the importance of the i-th product parameter.

The point method is applicable in the early stages of design for approximate cost calculations only if the principle of proportional dependence of costs on parameters is preserved.

Correlation method

The method is based on the correlation between the cost and any parameters of the product.

This relationship can be expressed either as a linear equation

or in the form of a power-law dependence (with a curvilinear form of the correlation field)

When i=1, ..., n,

where Zn is the cost;
x i - parameter taken into account;
- constants, characterizing the degree of influence of the parameter taken into account on the cost.

Based on statistical data for 3-5 years on the production of analogous products, it is possible to determine trends in changes in cost and, if the results of research work do not radically change the structure and value of cost, determine the coefficients of the equation (by the least squares method).

So, for example, the equation for the relationship between the cost of Z n (for a group of semiconductor devices) with the labor intensity of manufacturing tpcs, the yield coefficient K v.g, the production volume Q and the year of manufacture T has the following form:

The process of establishing correlation dependencies is very labor-intensive and requires the selection of large statistical material on analogous products, but the accuracy of determining the cost of expenses in the early stages of design increases.

Standard calculation method

The standard costing method (see Topic 4, Section 4.3) is the most accurate method for determining the cost of products, but the lack of reliable standard data on actual production costs makes it impossible in the early stages of design.

Method of average cost of functional elements

The method is based on the limited set of functional elements in the manufacture of a product and is used mainly in instrument making. The average cost of some classes of functional elements varies slightly. The average costs of phase detectors, modulators, UPT triggers and other elements are almost the same for all radio equipment. This allows you to determine the cost of a product (device) by summing the costs of functional elements taking into account their class:

,

where n is the number of different classes in a given device;
N i - number of elements of one class;
S i - average cost of a functional element;
Z sb - costs for general layout and adjustment.

The values ​​of n and N i are most often known or can be determined at the preliminary design stage. The average cost of a functional element is determined by dividing the cost of a block of the same i-th class of an analogue device by the number of functional elements in the device. The costs associated with the general layout, setup and adjustment of the device are determined by any known methods for determining cost. The total error in the deviation of the actual cost from the calculated one is no more than 10%, which is quite acceptable for economic calculations at the early stages of design.

Taking into account price changes when determining costs (cost indexation)

To determine the general level of increase in costs, it is necessary to determine private indices of price changes for individual components and take into account the share of these costs in total costs. The summary index of changes in cost I can be determined by the formula

where n is the number of individual components;
- the share of material, labor costs and (or) costs of selling products and other costs;
- index of changes in prices for materials, consumer prices, average wages, product sales prices, etc.

When determining changes in cost, it is advisable to take into account only the main cost items, that is, those costs that are directly related to ensuring product output.

Calculation and comparison of capital investments for new products of compared options

The calculation of consumer capital investments was given earlier (Section 4.5 of Topic 4).

Calculation and comparison of specific capital investments

In cases where the annual productivity of new products (for example, devices) in the compared options is not the same, it is necessary to compare not absolute, but specific values ​​of capital investments:

,

where k - specific capital investments in the new (k n) and previous (k a) version;
K is the absolute value of capital investments in the new (K n) and previous (K a) options;
Q - annual productivity of the product (Q n - new; Q a - analogue).

6.6. Market testing of products (test marketing)

Upon successful completion of functional testing of a new product, many firms conduct market tests (trial marketing). The problem of conducting market tests of new products depends on many factors, the main of which are the following:

Goals and resources of the company;
- type of product, expected production volume and type of market;
- degree of reliability of marketing information and research;
- the degree of confidence of the company in the competitive success of the new product in the market;
- the company's policy regarding risk;
- assessment of the time delay of the full range of work on the creation and development of a new product.

Resolving questions about conducting (or not conducting) market tests, as well as deciding on which design documentation (prototype, serial production) and in what production (pilot or serial) a pilot batch of a new product will be manufactured for trial marketing and whether to suspend or continue pre-production work until the results of market tests are obtained - depend on the specific operating conditions of the company, its goals, resources, work methods and policies.

Purpose of market testing- testing the product under conditions of real use, identifying opinions, comments from consumers and sales workers about the features of its use and sales problems, as well as determining the size of the market and general sales forecast, i.e. production program.

Market test results and their use

Tests under market conditions provide management with information to make a final decision on the advisability of releasing a new product. If a company begins to launch commercial production, it will face large costs to complete the preparation of production, costs for capital assets and development of production, costs for distribution channels and promotion of sales of a new product. At the same time, she must solve the following main questions - when, where, to whom and how to sell a new product.

WHEN. The first decision is made on the timeliness of releasing a new product to the market. If the new product will undermine the sales of the firm's other similar products, or if additional improvements can be made to its design, it is likely that the new product's introduction to the market will be delayed.

WHERE. A decision is made to sell a product in certain geographic markets or on a national or international scale. In the absence of sufficient confidence, means and opportunities to enter the national market with a new product, a time schedule for the sequential development of markets is established.

TO WHOM. The most profitable markets in the group of markets are selected and sales promotion efforts are concentrated to develop them.

HOW. An action plan is being developed for the consistent introduction of a new product to the markets - a marketing plan.

The answers to these questions, simple in form, but extremely complex in nature, influence the further course of production preparation and the industrial development of new products, since they determine:

The production capacity of the company;
- type of production;
- production structure;
- production schedule by year.

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