R&D deciphering in innovation capacity. Contract for the implementation of research work. Basic concepts and definitions in the direction of R&D

The performance of research, development and technological work (R&D) on its own or with the involvement of a third-party organization can lead to the emergence of an intangible asset (IA) in accounting if the rights to such an asset are documented. However, without documents or upon receipt of a negative result in connection with the implementation of R&D, we are no longer talking about intangible assets. Then the costs are taken into account in the manner prescribed. What are the features of this order?

The concept of R&D

According to Art. 2 of the named law, scientific (research) is recognized as an activity aimed at obtaining and applying new knowledge. So, fundamental scientific research (referring to experimental or theoretical activity) is carried out in order to obtain new knowledge about the basic laws of the structure, functioning and development of a person, society, and the environment. Applied scientific research is primarily aimed at applying new knowledge to achieve practical goals and solve specific problems.

The purpose of scientific and technical activity is to obtain and apply new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, to ensure the functioning of science, technology and production as a single system.

Experimental development is understood as an activity that is based on knowledge acquired as a result of scientific research or on the basis of practical experience, and is aimed at preserving human life and health, at creating new materials, products, processes, devices, services, systems or methods, and at their further improvement.

From the presented definitions, it follows that research work is associated with the acquisition and application of new knowledge that can be used, for example, to create new materials and products.

Information about what should be considered R&D can also be gleaned from the Civil Code. According to paragraph 1 of Art. 769 of the Civil Code of the Russian Federation research work is scientific research, and experimental design and technological work is the development of a sample of a new product, design documentation for it or a new technology.

The presented calculations fit into the concepts used in IAS 38 Intangible Assets. It is this standard that regulates, among other things, the procedure for accounting for research and development costs. Please note: according to international rules, all R&D that has given a positive result is recognized as intangible assets.

Based item 5IAS 38 the purpose of research and development is to obtain new knowledge. Research is original planned research undertaken with the aim of obtaining new scientific or technical knowledge. Examples of research activities are:

• activities aimed at obtaining new knowledge;
• search, evaluation and final selection of areas of application of research results or other knowledge;
• search for alternative materials, devices, products, processes, systems or services;
• formulation, design, evaluation and final selection of possible alternatives to new or improved materials, devices, products, processes, systems or services.

• design, construction and testing of prototypes and models before production or use;
• designing tools, templates, molds and stamps that involve new technology;
• design, construction and operation of a pilot plant, the scale of which is not economically viable for commercial production;
• design, construction and testing of selected alternatives to new or improved materials, devices, products, processes, systems or services.

When does PBU 17/02 apply?

1. subject to legal protection, but not executed in the manner prescribed by law. According to paragraph 1 of Art. 1225 of the Civil Code of the Russian Federation the results of intellectual activity and equated means of individualization of legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property) are, in particular, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, secrets production (know-how). In the cases provided for by the Civil Code, the exclusive right to the result of intellectual activity or a means of individualization is recognized and protected subject to state registration of such a result or means ( paragraph 1 of Art. 1232 of the Civil Code of the Russian Federation);
2. not subject to legal protection in accordance with the norms of the current legislation.

1. unfinished R&D;
2. R&D, the results of which are accounted for in accounting as intangible assets. Intangible assets include R&D that gave a positive result and is executed in accordance with the procedure established by law, if the conditions listed in Clause 3 PBU 14/2007 "Accounting for intangible assets";
3. expenses of the organization for the development of natural resources (conducting a geological study of the subsoil, exploration (additional exploration) of the fields being developed, preparatory work in the extractive industries, etc.). Responsible for accounting for these expenses, in particular, PBU 24/2011 "Accounting for the development of natural resources". As stated in item 7IAS 38, exceptions to the scope of a standard may occur if the activities or transactions are so specialized that when they are reflected in accounting results in issues that require a special approach;
4. costs for the preparation and development of production, new organizations, workshops, units (start-up costs);
5. costs for the preparation and development of the production of products not intended for serial and mass production;
6. 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.

We collect expenses

According to clause 9 PBU 17/02 R&D expenses include all actual expenses associated with the performance of such work. Here is a more detailed list of expenses, it included:

• the cost of inventories and services of third-party organizations and individuals used in the performance of R&D;
• the cost of wages and other payments to employees directly employed in the performance of R&D under an employment contract;
• deductions for social needs (including insurance contributions to state off-budget funds);
• 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 R&D;
• 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 implementation of R&D;
• other costs directly related to R&D, including testing costs.

To account for the costs associated with the implementation of R & D, in Instructions for using the Chart of Accounts it is proposed to use account 08 "Investments in non-current assets", sub-account 08-8 "Performance of research, development and technological work."

Let us find out whether all R&D costs need to be accumulated on account 08, subaccount 08-8, in order to subsequently take into account the result of R&D as a non-current asset.

Timing of recognition of R&D expenses

To assess whether a self-created intangible asset qualifies for recognition, due to 52IAS 38 an entity should divide the process of creating an asset into two stages: a research stage and a development stage (examples of research activities and development activities are given above). Moreover, if it is impossible to separate the research stage from the development stage within the framework of an internal project aimed at creating intangible assets, the enterprise should take into account the costs of this project as if they were incurred only at the research stage.

An intangible asset that is the result of research (or the implementation of a research stage within an internal project) is not subject to recognition. Research costs are recognized as an expense when they are incurred ( 54IAS 38).

An intangible asset is the result of development (or the development stage of an internal project) should be recognized when, and only when, the entity can demonstrate ( 57IAS 38):

• the technical feasibility of completing the creation of the intangible asset so that it can be used or sold;
• intention to complete the creation of intangible assets and use or sell it;
• the ability to use or sell intangible assets;
• how the intangible asset will generate probable future economic benefits. Among other things, an entity can demonstrate the existence of a market for the intangible asset's products or the intangible asset itself, or, if the asset is intended to be used internally, the usefulness of such an asset;
• availability of sufficient technical, financial and other resources to complete the development, use or sale of intangible assets;
• the ability to reliably estimate the costs associated with intangible assets during its development.

Please note that if R&D expenses were initially recognized as current period expenses, they cannot be recognized as non-current assets in subsequent reporting periods ( clause 8 PBU 17/02, 71IAS 38). This does not apply to cases of an error subject to correction according to the rules. PBU 22/2010 "Correction of errors in accounting and reporting".

R&D result as an inventory item

R&D expenses (as a result of work performed) in accordance with clause 7 PBU 17/02 are recognized in accounting under the following conditions:

• the amount of expenses 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.

R&D expenses that did not give a positive result are recognized as other expenses of the reporting period ( Debit 91-2 Credit 08-8). We are talking about the reporting period in which it becomes known that the work carried out did not lead to a positive result, that is, it will not be possible to obtain economic benefits (income) ( p. 19 PBU 10/99 "Expenses of the organization").

Example 1

The company decided to develop a sample of a new industrial product on its own. The work carried out did not give a positive result. The company's costs amounted to 367,256 rubles, including 98,500 rubles for materials, 157,000 rubles for employees' wages, 48,356 rubles for social contributions (insurance contributions), and depreciation of fixed assets used in the performance of work , 37,000 rubles, for general business expenses directly related to the performance of work, 26,400 rubles.

Write-off of the cost of an asset as an R&D result

The write-off of a specific R&D result is carried out in one of two ways (the chosen methods of write-off must be fixed in the accounting policy of the organization): in a linear way or by the method of writing off expenses in proportion to the volume of products (works, services). By the way, in the case of intangible assets, an organization can choose a third method: the reducing balance method.

Under the straight-line method, R&D expenses are written off on a straight-line basis over the accepted period. With the method of writing off expenses in proportion to the volume of products (works, services), the amount to be written off depends 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 research, development, technological work and the entire estimated volume products (works, services) for the entire period of application of the results of a particular work. During the period of application of the results of a particular work, it is impossible to change the accepted method of writing off expenses.

The term for writing off R&D expenses is determined by the organization independently, but taking into account the expected period of use of the results obtained, during which it is possible to obtain economic benefits (income). The established period cannot exceed 5 years and the period of the organization's activity (in relation to intangible assets, such time limits PBU 14/2007 not installed).

Let's pay attention to the next point. According to clause 14 PBU 17/02 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. If expenses are written off on a straight-line basis, this requirement is not difficult to meet. But with the method of writing off expenses in proportion to the volume of products (works, services), this is quite problematic, because the organization, most likely, does not know in advance what volume of products (works, services) will actually be received in the reporting year. In this regard, the Ministry of Finance clarifies: when using the method of writing off R&D expenses in proportion to the volume of products (works, services) during the reporting year, such write-off is carried out evenly in the amount of 1/12 of the annual amount in cases where the annual amount of expenses can be determined ( Letter No. 26.05.2011 07-02-06/91 ).

Example 2

As a result of scientific research carried out by the order of the enterprise, a third-party organization (institute) obtained information about the new properties of the raw materials extracted by the enterprise. Based on the certificate of completion, signed in August 2013, the cost of the work amounted to 364,000 rubles. In the same month, the work was paid.

Expenditures for the conducted research are included in accounting as part of the costs of the main production.

Based on the data obtained in the period from September to November 2013, the company's own department carried out work on the development of a new product sample, costs (the cost of used raw materials, special equipment, employee wages and social contributions, depreciation of fixed assets, general business expenses) amounted to 876,000 rubles.

No legal protection is granted to a new product design.

Since January 2014, the company has started manufacturing new products. R&D results are written off on a straight-line basis with an expected useful life of 5 years.

The following entries will be made in the accounting records of the enterprise:

Termination of use of R&D result

If the results of a specific R&D are not subject to legal protection by law or are not formalized in the prescribed manner, as well as in a situation where R&D did not give a positive result, R&D expenses are accounted for according to the rules PBU 17/02. Despite the fact that this provision does not apply to R&D in progress, it can be used in terms of determining the composition of costs that will form the value of the R&D result as a non-current asset. At the stage of cost collection, it should be taken into account that, taking into account the requirements IAS 38(which the Ministry of Finance strongly recommends to focus on) research costs, in contrast to development costs, should be recognized as expenses at the time of occurrence, and not included in the cost of a non-current asset.

The cost of the result of R & D, reflected in the composition of non-current assets, is written off to expenses for ordinary activities starting from the 1st day of the month following the month of the start of its actual application, in a straight-line way or by the method of writing off expenses in proportion to the volume of products (works, services).

Expenditures on R&D that have not yielded a positive result are recognized as other expenses in the reporting period when it becomes clear that they will not bring economic benefits (income) in the future.

Main tasks research and development activities (R&D) are:

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

The implementation of these tasks will improve the efficiency of resource use, the competitiveness of organizations, and the living standards of the population. Basic principles R&D:

• implementation of the previously considered scientific approaches, principles, functions, methods of management in solving any problems, developing rational management decisions. The number of applied components of scientific management is determined by the complexity, cost of the control object and other factors;
• orientation of innovation activity towards the development of human capital.

R&D is divided into the following work stages:

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

results theoretical research are manifested in scientific discoveries, substantiation of new concepts and ideas, creation of new theories.

TO search include research whose task is to discover new principles for creating products and technologies; new, previously unknown properties of materials and their compounds; management methods. In exploratory research, the goal of the planned work is usually known, the theoretical foundations are more or less clear, but by no means specific directions. In the course of such research, theoretical assumptions and ideas are confirmed, although they can sometimes be rejected or revised.

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. But the probability of a positive outcome of fundamental research in world science is only 5%. In a market economy, branch science cannot afford to engage in these studies. Fundamental research should, as a rule, be financed from the state budget on a competitive basis, and extrabudgetary funds may also be partially used.

Applied research is aimed at exploring the ways of practical application of previously discovered phenomena and processes. They aim at solving a technical problem, clarifying obscure theoretical issues, and obtaining specific scientific results that will later be used in experimental design work (R&D).

OKR- the final stage of R & D, this is a kind of transition from laboratory conditions and experimental production to industrial production. Developments are understood as systematic works that are based on existing knowledge obtained as a result of research and (or) practical experience.

Development is aimed at creating new materials, products or devices, introducing new processes, systems and services, or significantly improving those already produced or put into operation. These include:

• development of a specific design of an engineering object or technical system (design work);
• development of ideas and options for a new object, including non-technical, at the level of a drawing or other system of symbolic means (design work);
• development of technological processes, i.e., ways of combining physical, chemical, technological and other processes with labor into an integral system that produces a certain useful result (technological work).

The composition of the development of statistics also includes:

• creation of prototypes (original models that have the fundamental features of the innovation being created);
• testing them for the time necessary to obtain technical and other data and accumulate experience, which should be further 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 studies.

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

Experimental base of science- a set of pilot productions (factory, workshop, workshop, experimental unit, experimental station, etc.) performing experimental, experimental work.

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

The final stage of R&D is the development of industrial production of a new product.

Consideration should be given to the following levels (areas) of implementation of R&D results.

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

R&D organization is based on the following intersectoral documentation systems:

• State Standardization System (FCC);
• Unified system for design documentation (ESKD);
• Unified system of technological documentation (ESTD);
• Unified system of technological preparation of production (ESTPP);
• System for the development and production of products (SRPP);
• State system of product quality;
• State system "Reliability in technology";
• The system of labor safety standards (SSBT), etc.

The results of development work (R&D) are drawn up in accordance with the requirements of ESKD.

ESKD- this is a set of state standards that establish uniform interrelated rules and regulations for the preparation, execution and circulation of design documentation developed and used in industry, research, design organizations and enterprises. The ESKD takes into account the rules, regulations, requirements, as well as the positive experience in drawing up graphic documents (sketches, diagrams, drawings, etc.) established by the recommendations of international organizations ISO (International Organization for Standardization), IEC (International Electrotechnical Commission), etc.

ESKD provides for an increase in the productivity of designers; improving the quality of drawing and technical documentation; deepening intra-machine and inter-machine unification; exchange of drawing and technical documentation between organizations and enterprises without re-registration; simplification of forms of design documentation, graphic images, making changes to them; the possibility of mechanization and automation of the processing of technical documents and their duplication (ACS, CAD, etc.).

At the first stage of the product life cycle - the stage of strategic marketing - the market is being researched, competitiveness standards are being developed, and sections of the "Enterprise Strategy" are being formed. The results of these studies are transferred to the R&D stage. However, at this stage, the calculation step is reduced, the number of indicators of quality and resource intensity of products, the organizational and technical development of production is significantly expanded, and new situations arise. Therefore, at the R&D stage, it is recommended to conduct a study of the mechanism of action of the law of competition and antimonopoly legislation.

In addition to directly providing various design and construction and installation services, one of the promising areas of activity of Neftegazengineering LLC is research and development work R&D.

The development of R&D at the enterprise leads to the creation of innovative products and technologies that find their practical application in the direct implementation of their services. Specialists of LLC "NGI" carry out the development of all types of research and development work, R & D, including both for their own needs and for third-party organizations-Customers.

Final purpose of R&D is the production of specially designed products, products, devices, including software and various technologies. To do this, in the process of scientific research, research, experiments and trial production and testing for the effectiveness of prototype products / products are carried out.

Scope of R&D work

Each of the stages of R&D performs its functions and is necessary to perform the next stage, which, as a result, will lead to the creation innovative and competitive product or technology for its further use not only by the enterprise-developer, but also by a wide range of consumers.

In the process of creating a new product, our specialists-engineers perform the following R&D work:

• scientific research work
• R & D development work
• technical work TR

Research work aimed at determining the technical feasibility of creating a product/device with maximum efficiency. At this stage, the economic component of the development and production of a new product is also substantiated. To do this, in the process of conducting research, fundamental and applied research and development are carried out, namely, scientific-theoretical and theoretical-experimental research and their application for the implementation of specific production tasks.

In progress development and technical work the development of design and technical documentation for the product is carried out in accordance with the ESKD (Unified System for Design Documentation) for its subsequent production and approval by the registering state bodies.

Stages of R&D work

To create the desired and most effective product / device, a certain sequence of work is carried out, which, ultimately, contributes to its widespread use. All works can be divided into:

• conducting search and research scientific and theoretical work to obtain a technical and economic justification for the feasibility of creating, manufacturing and introducing a new product
• work on the development of a preliminary and technical design, as well as design and other necessary documentation
• production and applied testing of a prototype product
• development of operational documentation for the product/device/technology
• organization and launch of serial production of products

The same work is carried out by our specialists in the process of developing various technologies that are used in the field of automation of facilities or the installation of equipment and facilities in the oil and gas industry.

R&D scope depends on the development of a particular product. Before the start of all work, an R&D program is created, which structures the sequence of all stages, the scope of work, their duration and main tasks.

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.

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

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

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

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

The main difference between research and development (R&D) and related activities at the enterprise is the presence of an element of novelty in the development. At the same time, we are talking about the creation (development) of a new type of technology, product, service, etc.

What is R&D for?

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

A little history about R&D and attitude to it

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

Global R&D market, general trends in R&D market dynamics

According to research institutes, global spending on R&D is on the rise around the world and represents a market worth more than a trillion USD (US dollars). The first places in terms of R&D are occupied mainly by countries with developed economies, such as the USA, Japan, Great Britain, European countries, etc. (their market shares and positions in the ranking are constantly changing).
Recently, emerging economies such as China and India have become very active. Russia is among the top ten world leaders in R&D and its share in the R&D services market is constantly increasing.
Thanks to the choice of a development course with a focus on the domestic market (import substitution), Russia has a special and paramount interest in the development of the R&D market.

BASIC CONCEPTS AND DEFINITIONS IN THE DIRECTION OF R&D

Scientific development

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

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

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

At evaluating the effectiveness of R&D the calculation period is used, which is divided into steps (0.1...) and measured in years. It includes the following stages: scientific research, development work, manufacturing of industrial designs, mass production, use of manufactured products or technologies in industrial and economic practice, liquidation (utilization) of products.

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

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

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

There are different types of R&D efficiency:

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

R&D System Implementation Program- a set of technical, economic and organizational measures, providing for the practical use of scientific results. It includes, in the general case, economic justifications, R&D, production of prototypes, testing of new equipment, its experimental use in organizations, serial production, mass use, maintenance, repair and disposal (liquidation).

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

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

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

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

Cash outflow- expenses associated with R&D and its implementation.

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

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

R&D efficiency index

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

a) discounted costs of R&D;

b) discounted costs for conducting and implementing R&D.

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

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

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

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

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

The effectiveness of scientific development should be assessed:

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

At the stage of completion of scientific development - to evaluate the obtained scientific results and decide on the appropriateness of their use;

At the stage of implementation - to determine the scope of implementation of the development, evaluate the actual results, proposals to stimulate the implementation of the development.

R&D expertise

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

Development of R&D rules at the enterprise/company

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

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

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

Calculations of the effectiveness of scientific research should take into account the following main provisions and conditions:

R&D assessment is given within the calculation period;

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

The calculations take into account the discount rate established by the customer enterprise at the time of evaluation, which is the same for all considered scientific developments;

At the initial stage of R&D, only future expenses and incomes related to the implementation and implementation of scientific development are taken into account;

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

The price system that is in effect at the time of the calculations, tariffs, taxes, etc. is used. (with the obligatory indication of this moment), inflation is not taken into account;

Uncertainty and risk factors are indicated, as well as ways to reflect them in the calculations;

The principle of comparison “without a project (without innovation) and with a project (with innovation)” is used, that is, the evaluation of the effectiveness of scientific research is carried out by comparing the cash flows associated with the conduct of research and the use of its results, with the cash flows that would take place if research and, accordingly, implementation would not be carried out;

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

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

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

At the application stage, inclusion in the R&D plan and conclusion of an agreement (assessment of the potential effect);

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

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

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

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

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

The implementation of scientific results can positively affect the main performance indicators of an organization/company due to:

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

Increasing technological and organizational innovations and activities;

Increasing the production of hydrocarbon raw materials by increasing gas, condensate and oil recovery;

performance increase;

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

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

Increasing export opportunities;

Accelerating the pace of construction;

Saving expenses for own needs, and reducing losses;

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

Use of new equipment, new technologies and technological processes;

Innovations aimed at reducing the consumption of material resources;

Use of import-substituting materials;

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

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

Reducing the cost of capital and current repairs;

Improving the maintainability of equipment;

Innovations aimed at reducing penalties for non-compliance with product parameters;

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

Use of new equipment, new technological processes;

Rational organization of production processes and personnel management;

staff development;

Improving the norms and standards, the system of stimulating the remuneration of workers;

Reducing the loss of working time;

Reducing occupational diseases and injuries.

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

Reducing the time to obtain high-quality control information;

Increase in overhaul periods;

Increasing the level of intensification of production.

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

Extending the useful life of machines, equipment, vehicles and other types of fixed assets;

Optimization of corporate capital construction programs;

Use of progressive technical, technological and organizational solutions;

Optimization of gas transport and transport flows.

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

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

Increasing the market value of the company's shares;

Increasing the total capitalization of the company;

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

Receiving income from the sale of patents and licenses;

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

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

Factors for the implementation and implementation of scientific developments

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

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

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

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

The duration of the period of growth in the volume of implementation and the dynamics of the volume of implementation;

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

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

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

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

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

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

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

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

We provide a full range of works (services) for R&D

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

• Accumulated experience. For more than 12 years, the engineering department of Servotechnika has been successfully developing various projects of any complexity for commercial and government organizations in various industrial fields.
• Wide range of equipment. The ability to use various mechanical components of both imported and domestic production for the implementation of projects allows not only to fulfill the task as accurately as possible, but also to do it at the lowest economic cost.
• Guarantees. The reputation of the company depends on the guarantee of the quality of its work in each particular case, so Servotekhnika strives for long-term and successful relationships with customers.

It is thanks to these factors that Servotekhnika's clients are such companies as Gazprom, Rosatom, Russian Railways, MSTU, MAI, as well as various other enterprises and universities.

ORDER FOR R&D SERVICES

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

Completed R&D projects

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

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

Implemented (implemented) R&D projects