What is included in R&D expenses and how they are accounted for. What is R&D What is included in R&D

Those using . strictly defined. produced by a costly method with the possible use of analogues. When determining the costs, it is necessary to take into account.
The state contract for the performance of research and (or) R & D for a defense order includes conditions on ownership of the results of intellectual activity and work.

The procedure for performing experimental design work for defense purposes

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

draft design development
development of a technical project
development of working design documentation (RKD) for the manufacture of a prototype product
production of a prototype product and carrying out 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

To organize and control the implementation of R&D, a topic leader is appointed. For R & D - scientific leader, for R & D - chief designer.

Advanced projects in the development of military products

In cases where research work has not been carried out or there are no sufficient initial data for drawing up a task for development work, preliminary project.
Avan 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 expediency of creating a product, ensuring its high technical level, as well as determining the likelihood of implementing a conceptual idea for solving functional problems.
The main objectives of the preliminary project are the preparation of a draft TTZ (TK) for the implementation of R & D, reducing the time and cost of developing defense products.

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

When determining the price and values of cost items for R&D, it is necessary to take into account the taxation of the implementation of these works by value added tax (VAT).
In accordance with Article 149 of the Tax Code, the implementation of research (R&D), experimental design (R&D) and technological work (RT), related to the defense order, is 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 accounting (separately account for the amounts of "input" VAT that are used in taxable and non-VATable transactions).
Accounting for research and development work of the defense order is carried out in accordance with PBU 17/02 "Accounting for the costs of research, development and technological work."

Legal and regulatory framework for R&D of defense orders

The procedure for performing research and development work in the field of state defense orders is determined.
Guidelines for approved by the Ministry of Science and Technology Policy of Russia on June 15, 1994 N OR-22-2-46 and protocol of the military-industrial complex dated December 19, 2012 N 13.
The procedure for determining the composition of costs for research and development work for defense purposes was approved by order of the Ministry of Industry and Energy of Russia dated 23.08.2006 N 200 and protocol of the military-industrial complex dated January 26, 2011 No. 1c.

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

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

R&D pricing according to Decree No. 1465

In accordance with the current Regulation, 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 indexation method by cost items (clause 27 of the Regulations).
The price of research and development work is the sum of reasonable costs for the performance of these works, included in the cost price, and profit.
It is allowed to form the price of R&D and (or) R&D by means of . At the same time, the dependence of the price of the selected work - analogue on its main consumer parameters should be determined. The calculation of the price of work must be made taking into account differences in technical characteristics, complexity, uniqueness and volume of work performed.
Economic and mathematical models can serve as the basis for the formation of the price of work, certain types of costs or labor intensity of work.

R&D pricing of the state defense order until 2018

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

And also on . The analog pricing method is used in combination with the costing and indexing methods.

It is used to determine the price for the work performed in the absence of the possibility of its establishment by methods of calculation, indexing, analogues or their combinations.

The price of development and research works is formed on the basis of reasonable costs for the performance of 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) task.

Analogue method of R&D pricing

Calculation of the cost of experimental design, research and technological work by the analog method is based on the composition and magnitude of the actual costs of previously performed similar work using the appropriate "novelty factors".
At the same time, it is recommended to separately evaluate the labor intensity of previously performed similar work, the composition and qualifications of direct performers.
The planned calculation of the price of R & D or R & D by the analog method is compiled for each stage of work.

Analog pricing method for military products

The price of a unit of production is determined on the basis of 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 level of qualification of workers and specialists.
It is required to establish the dependence of its price on the main consumer parameters. The determination of the price for modernized products by the analog method is carried out on the basis of price increments that ensure the achievement of the specified values of various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).

Method of expert estimates for calculating prices for R&D of the state defense order

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

When setting the price for research and development work by the method of expert assessments, all factors that may have an impact on the performance of work and will justify the result obtained should be taken into account. To do this, it is necessary to separately assess the composition and qualifications of the sole R&D performers, the availability of the material and technical base, the laboriousness of the work, the need for material resources, the composition and qualifications of the performers planned to be engaged by the sole R&D performers to perform the components of R&D and R&D.

It is advisable to calculate the price of R&D or R&D by the expert method for each stage of R&D or R&D and in combination with other methods for determining the price.

Composition of the RCM kit for military R&D

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

RCM forms for research and development until 2018

A set of RCMs to justify the price of R & D for a defense order, performed for more than one year, is drawn up according to the forms of Annexes N 1d - 15d to the order of the FTS of 02/09/2010 N 44-a or according to the forms of the FTS order of 03/24/2014 N 469-a 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 forms of documents put into effect by the Order of the already disbanded FTS of Russia dated 03/24/2014 No. 469-a are developed in accordance with the Regulation on state regulation of prices for products supplied under the state defense order, approved by the Decree of the Government of the Russian Federation dated December 5, 2013 No. 1119 , which became invalid on March 7, 2017 (Decree of the Government of the Russian Federation of February 17, 2017 No. 208).
However, the validity of the forms of documents Order No. 469a was not canceled. Of the approved forms of this order, only the forecast price request form was canceled that year (Order No. 947/17 of the Federal Antimonopoly Service of Russia dated July 17, 2017).
The effect of standard forms approved by orders of the Federal Tariff Service No. 44 and No. 469-a was 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 Costing for research and development work, two special items are provided: “costs for special equipment for scientific (experimental) work” (5) and “costs for work performed by third parties” (13), including “costs of third-party component parts organizations” (13.1) and “other works and services performed by third parties” (13.2).
In addition, Order No. 116/18 for R&D introduced separate standard forms of transcripts: Form No. 7 (7d) R&D (R&D) “Explanation 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) “Explanation of costs for special equipment”; Form No. 15.1 (15.1d) R & D (R&D) "Explanation of 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 work. It is allowed to determine the labor intensity of work in man/hours.

R&D price type

The procedure and conditions for applying the type of price for 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 02.12.2017) .
The choice of the type of price is carried out taking into account the type of work, their duration and the availability of initial data to determine an economically justified price.
When concluding a contract for research and (or) R&D in promising areas for the development of new types of military products, for conducting exploratory research in such areas, if at the time of the conclusion of the contract it is impossible to determine the amount of costs associated with the implementation of these works, indicative (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

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

Justification of the price of "non-GOZ" R&D

By order of the Ministry of Industry and Trade of Russia No. 1788 dated September 11, 2014, the Methodology for determining and justifying the initial (maximum) price of government contracts (NMCC) for the implementation of research (R&D), experimental design (R&D) and technological work (TR) was approved. This method is overhead for OKR and TR - 250% of the payroll
invoices for research and development - 150% of the payroll

other direct - 10% of the payroll

profitability for R & D and TR - 15% of the cost

profitability for R&D - 5% of the cost

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 in 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.

Under research and development work (R&D) understand the totality of work aimed at obtaining new knowledge and its practical application in the creation of a new product or technology.

R&D is divided into the following stages:

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, creation of new theories.

In exploratory research, as a rule, theoretical proposals and ideas are confirmed.

The achievements of fundamental science are used in applied research.

Applied research is aimed at researching areas of practical application of previously discovered phenomena and processes. As a result of applied research, new production and information technologies, new equipment and other innovations appear. The recognition of the technical solution of an invention, industrial design, utility model is evidenced by a patent.

Development work (R&D) is aimed at the transition from experimental production to industrial production.

Forms of organization of scientific research and development can be different. A characteristic feature of the R&D organization in countries with a market economy is the inseparable (organic) connection between the production and marketing activities of the company and scientific research. Estimated indicators of R&D are, first of all, market, marketing indicators, and not only the characteristics of new equipment and technology. The organization of research and development management is constantly changing. However, there are a number of common points. In the most general form, four forms of organization of research units can be distinguished.

1. For companies with a homogeneous single-product business area and relatively underdeveloped scientific divisions, the organizational principle of centralization is typical. In such firms, research is carried out in a single center headed by a vice president of R&D.
2. Highly diversified companies (corporations) are guided by the principle of complete decentralization. Each product division of the company has its own research and development department, which operates in close cooperation with the production and sales departments. He also reports to the Vice President for R&D.
3. In firms leading an active scientific and technological policy, the principle of combined R & D centralization is applied. Business areas of firms are usually linked by a common underlying technology. This principle is typical for transnational corporations. Typical is the presence of a corporate-wide research and development center under the leadership of the vice president for R&D. All fundamental and applied research is carried out at the center, and bringing innovations to the consumer is carried out by the laboratories of the branches of firms subordinate to the vice president of this division.
4. The organization of science in the firm is associated with "innovative enterprises". This principle became widespread in the 1980s. For the development, industrial development and initial market penetration with a fundamentally new product or (service), special target groups are created. According to the conditions of creation, they are divided into "internal" and "external". "Internal target groups" are allocated from the structure of the corporation for the period of creation and commercial development of innovation. During this period, they are not subject to procedures (managerial, financial, etc.) that are mandatory for other divisions of the corporation, up to the acquisition of the status of an independent company. Members of the group are selected by the leader on a voluntary basis. "External target groups" (independent, small specialized companies dedicated to the development of advanced technology) are usually included in the scope of a large company. The use of "innovative enterprises" by large corporations allows them to combine their advantages with those of a small research business.

There are a number of factors that determine the viability of small scientific and technical entrepreneurship. This form of organization is effective in industries where the optimal size of the enterprise or the market is small, small firms are able to penetrate limited or specialized markets that are unprofitable or inefficient for large corporations; small firms often play the role of specialized suppliers of products or services to large firms, achieving low costs.

Organizations engaged in scientific research and development include units formed according to the areas and nature of work. Their staff consists of researchers, technicians and support staff.

The typology of scientific organizations is presented in Table. 8.1.

Table 8.1

Classification of scientific organizations by type

Sector of science (activities)	Organization type
Government sector	Organizations of federal (central) ministries and departments (including the Russian Academy of Sciences and branch academies). Organizations of governing bodies of republics, territories, regions, cities of Moscow, St. Petersburg. Organizations of local (municipal) governments
Entrepreneurial sector	Branch research institutes. Design, design and engineering, technological organizations. Design and design and survey organizations. Industrial enterprises. Experienced Bases.
Higher education sector	Universities and other higher educational institutions. Research institutes (centers) subordinated to higher educational institutions and (or) higher professional education management bodies. Clinics, hospitals, other medical institutions at higher educational institutions. Experimental (experimental) enterprises subordinated to higher educational institutions.
Private non-profit (non-profit) sector	Voluntary scientific and professional societies and associations. Public organizations. Charitable foundations.

Among the organizational structures of innovation management, a special role belongs to small enterprises. Small research business began to take shape in our country in the 1960s. At the same time, small and medium-sized research firms were created, for example, near large university centers.

Fatkhutdinov R. A. Innovation management: a textbook for universities. 6th ed. St. Petersburg: Piter, 2010. S. 379-380.
Innovation management / ed. S. D. Ilyenkova. 4th ed. M.: UNITI, 2012. S. 139.

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Introduction

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

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

1.2 Stages of research and development work

1.3 Evaluation of the effectiveness of the R&D organization

Chapter 2

2.1 Characteristics of the enterprise

2.2 Evaluation of the effectiveness of the R&D organization

Conclusion

Bibliography

Introduction

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Innovative activity - activity aimed at using and commercializing the results of scientific research and development to expand and update the range and improve the quality of products (goods, services), improve their manufacturing technology with subsequent implementation and effective implementation in domestic and foreign markets. Innovative activity associated with capital investment in innovation is called investment activity.

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

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

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

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

The main participants in the innovation process: the customer - the future owner and user of the results of the innovation process. Investors are individuals or legal entities that invest in innovation. The investor is usually the customer. If this is not the same person, then the investor concludes an agreement with the customer, controls the implementation of the concluded contracts and makes financial settlements. Investors in the Russian Federation may be: bodies authorized to manage state and municipal property; organizations and business associations and other legal entities of all forms of ownership; international organizations, foreign legal entities and individuals. Commercial banks are the main investors providing financing for investments. Designers are specialized organizations that develop design and estimate documentation. Responsible for the implementation of the entire complex of works is usually one organization, called the general designer. Suppliers are organizations that provide logistics (purchases, procurement and deliveries). The contractor (executing company, or contractor, or subcontractor) is a legal entity responsible for the performance of work under the contract (including universities). Scientific and Technical Councils (STCs) are leading specialists in thematic areas responsible for the selection of scientific and technical solutions, the level of their implementation, the completeness and complexity of measures to achieve the goals set, and organizing the competitive selection of performers, as well as technical expertise of the results obtained. The head (general manager) is a legal entity to which the customer delegates the authority to manage the work: planning, control and coordination of work. The specific composition of the powers of the head is determined by the contract with the customer. Chief designers (theme leaders) are a specific organizational structure headed by a leader (chief manager) and created for the period of implementation of an innovation in order to effectively achieve its goals. They are the main developers. To perform some of its functions, the developer may involve specialized organizations. Auxiliary units are organizations of various forms of ownership that assist the main participants in innovation to perform auxiliary functions and together form the infrastructure of innovative entrepreneurship. Supporting structures include: innovation centers (incubators), funds to support NT programs, consulting firms, independent examination bodies, patent-licensed and audit firms, as well as exhibition centers and chambers of commerce and industry.

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

1.2 Stages of research and development work

The main stages of research:

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

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

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

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

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

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

The main stages of R&D:

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

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

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

4) technical design: the final choice of technical solutions for the product as a whole and for its components: development of basic electrical, kinematic, hydraulic and other circuits; clarification of the main parameters of the product; carrying out the structural layout of the product and issuing data for its placement at the facility; development of projects of specifications for the supply and manufacture of the product; testing models of the main devices of the product in natural conditions;

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

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

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

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

1.3 Evaluation of the effectiveness of the R&D organization

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

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

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

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

K n \u003d Z and / Z p, where K n is the coefficient of the scientific level of production; Zi - the amount of costs for innovation, rub.; Z p - the total amount of production costs, rub.

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

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

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

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

To assess the scientific level of production and determine the rational ratio of own and acquired developments, you can use the indicator of the specific ratio of own developments in the total number of implemented developments. This coefficient is calculated according to the formula: K sun = R vsr / R v.total, where K sun is the coefficient of application of the results of own developments; Rvsr - the number of own developments implemented at the enterprise; P v.total - the total number of implemented developments at the enterprise in this period, units.

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

Chapter 2

2.1 Characteristics of the enterprise

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

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

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

Directions of research work:

1. Study of the regularities of the processes of obtaining monomers and oligomers of the (meth)acrylic series according to the reactions of (re)esterification and pernitrilation, the reactivity and properties of the obtained (meth)acrylates;

2. Studying the conditions for obtaining ethers of polyhydric alcohols and their physical and chemical properties; research in the field of quantitative relationships between the structure and properties of polyol esters;

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

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

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

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

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

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

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

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

The main directions of research and production activities of the Institute:

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

2) Solving issues of hardware design of technological processes;

3) Design and creation of experimental and industrial small-tonnage installations;

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

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

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

2.2 Evaluation of the effectiveness of the R&D organization

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

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

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

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

The total cost of production of all types of products amounted to 61762974 rubles, of which 53913314 rubles. was the sum of the costs of innovation activities.

K n \u003d Z and / Z p

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

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

K cf \u003d R vsr / R osr

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

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

K sun \u003d R sun / R v.total

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

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

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

Conclusion

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

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

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

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

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

Bibliography

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Example of R&D steps

The order of the stages of performing R&D for an optoelectronic device:

Study of existing products of this type
Study of the element base suitable for building the required product
Element base selection
Development of the optical design of the product prototype
Development of a structural electrical circuit of a product prototype
Development of sketches of the body of the product
Coordination with the customer of the actual technical characteristics and appearance of the product
Development of the electrical circuit diagram of the product
Study of the production base and possibilities for the production of printed circuit boards
Development of a test printed circuit board of the product
Placement of an order for the production of a test printed circuit board of the product
Placement of an order for the supply of the element base for the manufacture of the product
Placing an order for soldering a test printed circuit board of the product
Product test cable development
Making a product test cable
Product test circuit board test
Writing software for a test printed circuit board of a product and a computer
Study of the production base and opportunities for the production of optical elements
Calculation of the optical elements of the product, taking into account the possibilities of production
Study of the production base and possibilities for the production of plastic cases, metal elements and hardware
Development of the design of the body of the optical box of the product, taking into account the possibilities of production
Placement of an order for the manufacture of optical elements and the body of the optical box of the product
Experimental assembly of the optical box of the product with the connection of a test printed circuit board
Testing the operating modes of the test printed circuit board of the product and the optical box
Correction of software, circuit diagram and parameters of the optical part of the product, in order to obtain the specified parameters
Product body development
Development of a printed circuit board according to the actual dimensions of the product case
Placement of an order for the manufacture of a prototype body
Placement of an order for the manufacture of a printed circuit board of a product prototype
Desoldering and programming the printed circuit board of the product
Painting the body of the prototype product
Prototype cable manufacturing
Final assembly of the product prototype
Testing of all parameters and reliability of the product prototype
Writing a product manufacturing technology
Writing user manual for the product
Transfer of technical documentation, software and product prototype to the customer with the signing of documents on the termination of the contract

Types of R&D

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

Commodity R&D(current, custom) - work related to the normal activity of the organization, the results of which are intended for sale to the customer.

Capital R&D(initiative, for own needs) - work, the costs of which are investments in long-term assets of the organization, the results of which are used in their own production and / or provided for use by other persons.

R&D contract

The procedure for performing Commodity R&D is regulated by the contract for the performance of research, development and technological work. The legislation of the Russian Federation distinguishes two types of this agreement:

Contract for the implementation of scientific research work (R&D). Under the contract for the performance of research and development, the contractor undertakes to conduct scientific research stipulated by the customer's technical assignment.
Contract for the performance of experimental design and technological work (R&D). Under the contract for the performance of R & D, the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology.

The parties to the R&D contract are the contractor and the customer. The contractor is obliged to conduct scientific research personally. It is allowed to involve co-executors in the performance of R&D only with the consent of the customer. When performing OKR, the contractor has the right to involve third parties, unless otherwise provided by the contract. The rules on the general contractor and subcontractor apply to the contractor's relations with third parties in case they are involved in R&D.

Unlike other types of obligations, R&D contracts are characterized by:

A specific feature of R&D is that for these types of work there is a high risk of not obtaining, for objective reasons, the result established in the terms of reference. The risk of accidental impossibility to execute R&D contracts shall be borne by the customer, unless otherwise provided by law or contract. The contractor is obliged to immediately inform the customer about the discovered impossibility to obtain the expected results or about the inexpediency of continuing the work. The obligation to prove the fact that it is impossible to obtain the intended result lies with the performer. The decision to stop work is made by the customer.

When performing Capital R&D, the functions of the customer and the executor are carried out by the same person and drawing up an agreement, therefore, is not required. Thus, the conditions for the implementation of Capital R&D are determined by the terms of reference and the calendar plan (scientific work plan) approved by the executive body of the organization and / or the scientific and technical council. The fact of completion of work and the result obtained are established in the technical act approved by the executive body of the organization.

Statistical data

According to the research institute Battelle Memorial Institute, in 2011, global spending on R & D will grow by 3.6% and amount to 1.2 trillion. US dollars.

The first place in terms of R&D is occupied by the United States (382.6 billion; 2.7% of its own GDP)

Financing structure for all types of R&D in 1985

US R&D Funding Sources

Structure of private investment in R&D in the United States

Pension funds and insurance companies	Corporate Funds	Other
55%	10%	35%

Literature and regulations

Federal Law No. 127-FZ of August 23, 1996 “On Science and State Science and Technology Policy”.
GOST 15.105-2001 “System for the development and supply of products for production. The procedure for the implementation of research and its components.
GOST 15.203-2001 “System for the development and supply of products for production. The procedure for performing R & D for the creation of products and its components ".
GOST 15.110-2003 "Reporting scientific and technical documentation for research, advance projects and development work".
Order of the Federal Antimonopoly Service No. 95 dated September 16, 2004 "On approval of the rules for scientific and technical support and acceptance of completed research and development work" .
Myakinina L.N. Science, design from the point of view of scientific organizations and consumers.
Potemkin S.Yu. Accounting and tax accounting in the innovation sphere: from the creation of the results of scientific and technical activities to the use of intellectual property rights. - Exam. - 2011. - 239 p. - ISBN 978-5-377-03928-0
Chernichkina G.N. Contracts for the implementation of research, development and technological work.
Grigoriev M.N., E.Yu. Krasnova; Marketing of military products: textbook / Info-da Publishing House, - St. Petersburg, 2011. - P. 435 - ISBN 978-5-94652-344-8