The concept of research and development. Research and development

Scientific activity and everything connected with it has always been supported by the state. New technologies, developments, on which a whole staff of researchers are working, all this by leaps and bounds is included in modern life. And it is simply necessary for modern man.

Therefore, the state will always provide this activity financial support. Scientific institutes, doctors of sciences, developers, have always been required by the rule of law. And the activities of such structures are subject to a completely different tax. So, let's take a closer look at what the decoding of OKVED 72.19 means.

What do LLCs and institutions under this code do?

Turning to the All-Russian classifier, you can consider in more detail what this classifying code includes. The grouping implies the following work of institutions:

A variety of research and experiments in natural and technical disciplines. The group does not include biochemical studies.
Research in the medical field and agriculture. Development and experimentation in these areas.

Knowing how humanity needs new medical research, the fight against various deadly diseases, these areas will always find a response and material support from the Government and the President of Russia.

In order for a merchant to be able to engage in this research and development, a number of accreditations and permits are required. And then already registration in the state structure - the Tax Authority. But they do not register an individual, but strictly entity(LLC, OJSC).

In addition to the above studies, OKVED 72.19 is also divided into groups and subgroups, each of which allows you to engage in a certain scientific activity

Additional transcript

Each subgroup of the main OKVED is divided into the following groupings:

Research in the field of atomic and nuclear energy and application of developments in practice (72.19.1).
Practical application of scientific and research developments in the field atomic energy (72.19.)
Various scientific discoveries and developments in the field nuclear weapons (72.19.12).
Developments in the field of nanotechnology (72.19.3).
Research and various developments in the field of information data protection (72.19.4).
Other developments and studies not included in other groups (72.19.9).

Activity scientific institutes in such a complex area always finds support from the state. After all, all this new research and development is required modern society. The world does not stand still, new machines, materials are invented, and all this must be found and explored by someone.

Special attention should be paid to the research and testing of nuclear weapons, the use of the atom in real life. Making it not a weapon of extermination, but directing it to the creation and improvement of the quality of life of people. Therefore, certain institutions and companies with the necessary permission can engage in this type of activity.

Forms of organization of scientific research and development can be different. characteristic feature R&D organizations in countries with market economies is an inextricable link between the production and marketing activities of the company with scientific research. Estimates of R&D are primarily market, marketing indicators, and not just characteristics new technology and technology. The organization of research and development management is constantly changing. However, there are also a number common moments. In the very general view four forms of organization of corporate research units can be distinguished:

1. For companies with a homogeneous single-product area business activity and relatively poorly developed scientific divisions are characterized by the organizational principle of centralization. In such firms, research is carried out in single center headed by Vice President for 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 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. The sphere of business activity of firms is usually interconnected by a common underlying technology. This principle is typical for transnational corporations. Typical is the presence of a company-wide research and development center under the leadership of the Vice President for R&D. All fundamental and applied R&D is carried out in 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 has been wide use in the 80s. 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. Typically, this is a 2 year period. 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. Use by large corporations" innovative enterprises"allows you to combine its advantages with the advantages of a small research business. This form of organization is effective in industries where optimal size enterprises or the market are 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, seeking low level costs.

Consider the forms of organization of scientific research and development used in Russia.

Scientific research and development includes fundamental, applied research and developments in all fields of science - natural, technical, medical, agricultural, social and humanitarian. They are carried out by enterprises (institutions) whose main activity is the implementation of research and development, regardless of their belonging to a particular sector of the economy, legal form and form of ownership.

There are four main sectors in the structure of the scientific potential of Russia: state, business, higher education and private non-profit.

Government sector:

1. Organizations of federal (central) ministries and departments, including Russian academy sciences and branch academies).

2. Organizations of governing bodies of republics, territories, regions, Moscow, St. Petersburg.

3. Organizations of local (municipal authorities).

Entrepreneurial sector:

1. Branch research institutes.

2. Design, design, technological organizations.

3. Design and design and survey organizations.

4. Industrial enterprises.

5. Experience bases.

6. Others.

Higher education sector:

1. Universities and other higher education institutions.

2. Research institutes (centers) subordinated to higher educational institutions and (or) higher professional education management bodies.

3. Design, design organizations subordinate to higher educational institutions and (or) higher professional education management bodies.

4. Clinics, hospitals, others medical institutions at higher educational institutions.

5. Experienced (experimental) enterprises subordinated to higher educational institutions.

6. Others.

Non-profit sector:

1. Voluntary scientific and professional societies and associations.

2. Public organizations.

3. Charitable foundations.

4. Others.

The main form of organization of research in Russia is still scientific research institutes, isolated from higher educational institutions and enterprises. The share of independent research and design organizations accounts for about 70% of all scientific organizations. The share of higher educational institutions and industrial enterprises(namely, they dominate in the structure of research and development in countries with developed market economies) does not exceed 10 and 8%, respectively.

New for Russia was the emergence of a private non-profit sector of science. Development research activities in public organizations, professional learned societies Oh, charitable foundations happening rapidly. Today it has about 60 public academies of sciences, many of which have regional offices. Approximately 50 scientific societies are united in the Union of Scientific Societies.

promising organizational structure are state scientific centers(SSC).

Great importance has an organization of work at stages life cycle products. initial stage product life cycle are R&D (research developments), including a set of theoretical and experimental studies conducted according to a single technical assignment (TOR R&D). Research work consists of the following stages:

1. Development of technical specifications for research.

2. Choice of research areas.

3. Theoretical and experimental studies.

4. Generalization and evaluation of research results.

The terms of reference for R&D determines: the purpose, content, procedure for performing work at this stage and the method for implementing the results of R&D. This is - binding document to start R&D. It is agreed with the client. The completed R&D is discussed at the scientific and technical council or its section. The purpose of such a discussion is to determine the compliance of the work carried out with the R&D TOR. The validity of the conclusions and recommendations of R&D is also determined, an assessment of the conducted R&D is given and directions for further work are developed at the following stages of the life cycle: R&D (experimental design development) performed when creating products: OTR (experimental development) performed when creating materials, substances , products, raw materials.

OKRs are the second stage of the life cycle. At this stage, design documentation is developed. OKR consists of the following stages:

1. Technical proposal.

2. Draft design.

3. Technical project.

4. Working design documentation.

When performing OTR, normative and technical documentation (standards and specifications) and technological documentation are developed. As part of the OTR, R&D can be carried out to create technological equipment for the manufacture of prototypes and batches of products.

The next stage of the life cycle is the preparation of production and reaching capacity, which are defined by the standard as putting products into production. Here, a set of measures is carried out to organize the production of a new product or mastered by other enterprises.

The output to capacity begins after the completion of pre-production work. At the same time, following works:

1. Start-up and testing of technological equipment.

2. Launching into production of the pilot series (the first industrial batch of the product is manufactured to test the ability of this production to ensure the industrial production of products in the planned volumes in accordance with the requirements of scientific and technical documentation).

The considered stages of the life cycle are pre-production. They form the product, its quality, the technical level of the product, its progressiveness.

The penultimate stage of the life cycle is industrial production created product. The final stage is the transfer of the product to the consumer.

Any science is only alive by the fact that various studies and discoveries are being carried out. Without them, there is simply no strong rule of law. Therefore, the state allocates for science and research in various areas huge sums of money.

Of course, not everyone will be able to engage in this specific activity. Consider what the concept means Scientific research and development and who can do this work if they register a company under OKVED 72 .

The concept of scientific research

This concept includes the process of studying, experimenting and testing a theory. This is done in order to obtain certain scientific knowledge. Not all knowledge and research is scientific. The fact that a person studies in the course of observation does not mean that he conducts scientific development and research.

Scientific knowledge, first of all, must be confirmed by practice, and this will be research and development. These studies are classified on a variety of grounds:

Budgetary - money is allocated from the state. treasury.
Economic - contractual - money is allocated by the customer.
Not funded - personal research and development, of any institute or academician.

Based on the articles of the law on science, any legal entity that has chosen activities related to science as the basis of its activity can engage in scientific activities and development. To do this, you will also need to obtain a certificate of state accreditation. Let us consider into which groups and subgroups the main scientific work is divided.

Code groups and subgroups

An organization that wants to engage in development, research must use the main code - 72 when registering an LLC. In addition to it, additional codes can be used:

– research and diversified creation in areas such as natural and Technical science (72.1).
- developments and research directly related to science in the field of biotechnology (72.).
- other developments (72.19).
– fundamental research, experiments, scientific developments in the field of atomic and nuclear products (72.19.1).

The grouping itself may include the activities of various research work, and specifically three of their types.

Deep developments and tests, their theoretical and experimental work. All this should be aimed at obtaining new theories and should work for the benefit of society and the individual.
Research called applied. Such activities are aimed specifically at applying new knowledge and developments in practice and solving specific tasks.
Activities that are directly related to the conduct of experiments.

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

Study

Conducting research, development of a technical proposal (preliminary project);
Development of technical specifications for experimental design (technological) work.

Development

Development of a draft design;
Development of a technical project;
Development of working design documentation for the manufacture of a prototype;
Production of a prototype;
Testing a prototype;
Development of documentation;
Approval of working design documentation for the organization of industrial (serial) production of products.

Supply of products for production and operation

Correction of design documentation for identified hidden shortcomings;
Development of operational documentation.

Repair

Development of working design documentation for repair work.

Retirement

Development of working design documentation for recycling.

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 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 specifications and appearance products
Development of electrical circuit diagram products
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 product and computer test circuit board
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

R&D can be carried out in two forms: A and B. R&D in form A is carried out with simultaneous production of the developed product, in form B - subsequent production of the developed product or without production.

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 usual type of activity of the organization, the results of which are intended for sale to the customer.

Capital R&D(proactive, 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 carry out the stipulated terms of reference customer research.
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 calendar plan(plan scientific works), approved executive body organizations and/or 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

Share in R&D spending in 2013, % of global

According to the data research institute Battelle Memorial Institute, in 2011, global R&D spending will grow by 3.6% to $1.2 trillion.

The first place in terms of R&D is occupied by the United States (385.6 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 %

The role of R&D in modern business

The role of R&D is growing as the bulk of value added in business shifts from the production phase to the development phase. Based on the results of R&D, key decisions are made in high-tech business. Increasingly important is R&D for marketing, companies are tracking latest developments competitors and customer needs in order to align with them own research. The increased role of R&D in business processes is reflected in the position that has recently appeared in most large Russian companies - the director or manager of R&D. The functions of the R&D manager include the formation and implementation of an R&D program, the development of a program innovative development enterprises, organization technological processes Key words: development of technologies, designing. At the same time, R&D is one of the most difficult areas in terms of management, because distinctive feature most research is difficult predictability of the final results of research and their possible commercialization. As a result, higher R&D spending does not always guarantee higher profits or greater market share.

Notes

GOST 15.105-2001 “System for the development and supply of products for production. The procedure for performing research and development 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 "
Regulation on accounting "Accounting for the costs of research, development and technological work" PBU 17/02, approved by Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n.
Clause 1 of Article 769 of the Civil Code of the Russian Federation.
Paragraph 2 of Article 770 of the Civil Code of the Russian Federation.
Clause 1 of Article 772 of the Civil Code of the Russian Federation, Article 432 of the Civil Code of the Russian Federation.
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