R&D is Scientific Research and Development Works (abbreviation of the name by the first letters: "H", "I", "O", "K", "R")

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

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

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

Scientific Research Work (R&D),

Experimental Design Work (ROC),

Technological Work (TR),

other research work aimed at obtaining and using new knowledge.

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

The main difference between research and development (R&D) and related activities at the enterprise is the presence of an element of novelty in the development. In this case, we are talking specifically about the creation (development) of a new type of technology, products, services, etc.

What is R&D for?

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

A bit of history about R&D and attitudes towards it

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

World R&D market, general trends in the dynamics of the R&D market

According to research institutes, global R&D spending is growing worldwide and constitutes a market of more than a trillion USD (US dollars). The first places in terms of R&D volume are occupied mainly by countries with developed economies, such as the USA, Japan, Great Britain, European countries, etc. (their market shares and places in the rating are constantly changing).
Recently, emerging economies such as China and India have intensified their activity. Russia is one of the ten world leaders in R&D and its share in the market for R&D services is constantly increasing.
Due to the choice of a development course with a focus on the domestic market (import substitution), Russia has a special and primary interest in the development of the R&D market.

BASIC CONCEPTS AND DEFINITIONS IN THE DIRECTION OF R&D

Scientific development

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

Innovation - innovation

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

R&D life cycle

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

Evaluation of R&D efficiency

At evaluating the effectiveness of R&D the calculation period is used, which is divided into steps (0,1 ...) and is measured in years. It includes the following stages: scientific research, development work, production of industrial designs, batch production, use of manufactured products or technologies in industrial and economic practice, liquidation (disposal) of products.

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

R&D contractor

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

R&D efficiency

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

Types / types of R&D performance

There are different types of R&D efficiency:

commercial type of R&D efficiency,

social type of R&D efficiency,

environmental view of R&D efficiency,

... and other types of R&D efficiency.

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

R&D implementation program

R&D system implementation program- a complex of technical, economic and organizational measures providing for the practical use of scientific results. In general, it includes economic feasibility studies, R&D, production of prototypes, testing of new equipment, its experimental use in organizations, serial production, mass use, maintenance, repair and disposal (liquidation).

Investments

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

Operating (running) expenses

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

Cash flow

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

Cash inflow

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

Cash outflow

Cash outflow- costs associated with research and development and its implementation.

Discounting

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

Integral effect of R&D

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

R&D performance index

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

a) discounted costs of research and development;

b) discounted costs of conducting and implementing research and development.

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

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

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

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

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

Effectiveness of scientific developments

The effectiveness of scientific development should be assessed:

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

At the stage of completion of scientific development - to assess the obtained scientific results and resolve the issue of the appropriateness of their use;

At the stage of implementation - to determine the scale of implementation of the development, assess the actual results, proposals to stimulate the implementation of the development.

R&D expertise

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

Development of R&D rules at the enterprise / company

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

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

The assessment of the effectiveness of R&D is based on a comparison of the income and expenses of the organization / enterprise of the R&D customer associated with the conduct of R&D and the implementation of the obtained scientific results. Evaluation of the effectiveness of R&D can be carried out using basic and simplified methods.

Research effectiveness calculations should take into account the following basic terms and conditions:

R&D is assessed within the billing period;

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

In the calculations, it is assumed that the discount rate established by the customer at the time of assessment is the same for all considered scientific developments;

At the initial stage of research and development, only the forthcoming expenses and incomes associated with the conduct and implementation of scientific research are taken into account;

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

The system of prices is used, which is valid at the time of calculations, tariffs, taxes, etc. (with the obligatory indication of this moment), inflation is not taken into account;

The factors of uncertainty and risk are indicated, as well as the ways of their reflection in the calculations;

The principle of comparison "without a project (without innovation) and with a project (with an innovation)" is used, that is, an assessment of the effectiveness of scientific research is carried out by comparing the cash flows associated with the conduct of research and the use of its results with the cash flows that would occur if there would be no research and, accordingly, implementation;

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

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

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

At the stage of application for inclusion in the R&D plan and conclusion of a contract (assessment of the potential effect);

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

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

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

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

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

The implementation of scientific results can positively affect the main indicators of the organization / company through:

1. Increase in income from growth in product sales:

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

Increasing technological and organizational innovations and activities;

Increase in hydrocarbon production by increasing gas, condensate and oil recovery;

Increased productivity;

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

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

Increasing export opportunities;

Accelerating the pace of construction;

Saving expenses for own needs, and reducing losses;

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

2. Reducing material and energy costs due to:

Use of new equipment, new technologies and technological processes;

Innovations aimed at reducing the consumption of material resources;

Use of import-substituting materials;

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

Optimization of the schedules and production methods of major and current repairs;

Reducing the cost of capital and current repairs;

Improving the maintainability of equipment;

Innovations aimed at reducing penalties for non-conformity of product parameters;

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

3. Reducing the cost of living labor due to:

Use of new equipment, new technological processes;

Rational organization of production processes and personnel management;

Professional development of personnel;

Improvement of norms and standards, the system of incentives for workers' remuneration;

Reducing the loss of working time;

Reduction of occupational diseases and injuries.

4. Development aimed at saving time:

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

Reducing the time to obtain high quality control information;

Increase in overhaul periods;

Increasing the level of intensification of production.

5. Savings on capital investments:

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

Increasing the useful life of machinery, equipment, vehicles and other types of fixed assets;

Optimization of corporate capital construction programs;

Use of progressive technical, technological and organizational solutions;

Optimization of gas transmission and transport flows.

6. Factors associated with improving the quality of finished products, price changes, optimization of financial flows and taxation.

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

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

Increase in the market value of the company's shares;

Increase in the total capitalization of the company;

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

Receiving income from the sale of patents and licenses;

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

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

Factors of conducting and implementing scientific developments

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

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

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

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

The duration of the increase in the volume of implementation and the dynamics of the volume of implementation;

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

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

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

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

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

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

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

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

We carry out a full range of R&D works (services)

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

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

It is thanks to these factors that Servotekhnika's clients are such companies as Gazprom, Rosatom, Russian Railways, Moscow State Technical University, Moscow Aviation Institute, as well as various other enterprises and universities.

PLACE AN ORDER FOR R&D SERVICES

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

Completed R&D projects

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

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

Implemented (completed) R&D projects

When manufacturing products, even at the development stage, companies are faced with the need to conduct research and development work. To understand the principle of R&D, it is necessary to decipher the abbreviations R&D and R&D, as well as highlight the features. In this article we will consider aspects of the tasks and goals of scientific works, efficiency factors and examples of implemented ones.

What is R&D: definition and features

The term R&D stands for research and development work. This is a set of experiments, theoretical ideas, searches, production of standard samples, a set of measures aimed at producing a finished product according to specified standards.

The scale of R&D reflects the competitiveness of companies, and the cost of such services is an indicator of the innovative activity of the manufacturer. Thus, it is possible to calculate the competitiveness of a particular product more.

Often, scientific research is used in the manufacture of state order products. In this case, activities, which presupposes strict adherence to the established plan, consisting of several stages. R&D is associated with the involvement of specialists in a particular area and the presence of a strict time frame.

Researchers identify the following most common activities and types of services for effective R&D:

• Intellectual activity, experiments, theoretical searches (R&D);
• Works aimed at the development of design and technological documentation for a product sample (ROC);
• Other research activities, the task of which is to acquire new knowledge and skills in a specific area;
• Technological processes (TR).

The difference between research and development work from other activities in industry is the widespread use of modern technologies and developments.

Novelty is the hallmark of any R&D. The output is a product that has no analogues (it can be a new type of technology, products or services).

Factors in the creation and implementation of scientific developments

The size in R&D is determined by the chosen strategy of the enterprise in scientific development, as well as the scale of research activities. The efficiency of work is influenced by the process of conducting and implementing modern developments.

There are five main factors that determine what the outcome of the entire process will be:

1. R&D expenses, as well as the distribution of expenses over time.
2. R&D strategy is a long-term program of concrete actions, on which the duration of work depends, from theoretical searches to obtaining the final result.
3. The volume of the information base and its distribution during the entire investment period.
4. Dynamics (rise and fall of investment in a scientific project) and the results of the implementation of scientific developments at certain stages.
5. Building connections between participants in a scientific project, the so-called organizational and economic mechanism. Particular attention is paid to the system of relations between the enterprise-customer of R&D and implementing centers.

Types of research work

To simplify the process of assessing the effectiveness and validity of the use of R&D, research work is divided into several main groups depending on the final result. According to most experts, the main criterion for separation is the effect that is achieved through ongoing research and experiments.

Also, one of the aspects of the formation of a particular group may be the number of products, type of enterprise, service sector and other factors.

Four main R&D groups and their features:

1. Group "A1", a distinctive feature of which is the commercial orientation of its activities. These can be scientific developments in the framework of improving equipment, as well as R&D management.
2. Group "A2" is scientific research aimed at eliminating urgent problems in various areas of the company. This also includes the solution of management problems, planning and implementation of developments in the work of the enterprise, drawing up documentation and technical processes.
3. Group "A3" includes research and development for the improvement and implementation of existing financial mechanisms, control over the conduct of individual transactions in the stock market. Most often, scientific developments in this category are used to create debt restructuring programs for a company or its subsidiaries.
4. Group "A4" is a research activity aimed at obtaining an applied effect, that is, the result can be determined only through the direct use of developments. Scientific research of this group is used to expand the base of applied research in the field of modern technologies, science and technology.

Within the framework of research work, certain patterns and connections are formed between various phenomena, which in turn leads to the creation of more and more new technical ideas.

It is also worth noting that R&D of the A4 group has no economic justification, that is, developments are not evaluated for financial benefits, but only set the direction of research.

Research functions

The innovation process in the modern world is based on scientific developments, which, as a rule, have a commercial effect. Thus, investment in technology and research projects leads to the creation of new products, technological processes and a modernized service sector. In the R&D industry, it is a factor in the formation of new specific benefits, as well as a key element of innovation.

It turns out that the main function of R&D is the practical application of the phenomena and processes obtained (this is especially characteristic of applied research). The purpose of research and development is to provide production with new goods or services for profit.

R&D is a pre-production life cycle of a product, a set of ideas and scientific developments for the subsequent sale of products on the market.

At the stages of R&D, other functions of research work can be distinguished. So, at the beginning, the process is aimed at creating competitive products. For this, marketing campaigns are carried out, the product range is assessed, which is based on new technological solutions. Further, the scale of distribution of the product is established, after which a complex of development work is carried out (experimental products, the result of which is a technological project).

Scientific and technical products include the results of completed R&D, including:

• Research, development and design work, as well as any stages of these works;
• and installation batches of new equipment and materials, manufactured according to the results of research and development work;
• High-tech products manufactured in small batches;
• Computer software;
• Scientific and production services using unique scientific equipment,
• Information technology services, services in the fields of metrology, certification and information technology;
• Consulting services and expertise of scientific, technical, economic, management properties;
• Intellectual property;
• Other types of work and services not prohibited by the legislation of the Russian Federation.

The main tasks of R&D

Accurate definition of the tasks of carrying out and implementing scientific developments allows to significantly increase and at the same time avoid possible errors even at the first stage of product creation. The following tasks of research work can be distinguished:

1. Expanding the information base in the field of modern technologies, science and technology, as well as obtaining new knowledge and skills in the study of society and nature with the aim of their subsequent application.
2. Determination of the competitiveness of a new product (product prototype) and the possibility of its materialization in a specific area of ​​production on the basis of theoretical searches and experimental activities.
3. An innovative process and practical implementation of the acquired knowledge and skills.

Analysts note that R&D provides an opportunity to increase the efficiency of resource use, increase the competitiveness of private and state enterprises and improve the standard of living of the population.

R&D stages and their characteristics

As already mentioned, scientific development is a lengthy process, consisting of. The following stages of R&D are distinguished:

• Formation of a fundamental base on the basis of theoretical and exploratory research (less often experiments);
• Applied scientific research;
• Project activities, the purpose of which is to create a new scientific and technical product (development work);
• Experienced or experimental (can perform in the previous stages).

It should be noted that the last stage involves checking the results obtained in order to manufacture and test a typical product sample. Carrying out this stage of R&D allows you to work out a modified technological process in reality, as well as assess the readiness of equipment, devices, installations for the subsequent production of goods.

Description of the main stages of R&D

The fundamental base is formed through theoretical and exploratory research.

The research stage is the substantiation of new processes and phenomena, as well as the formation of new theories. Exploratory research is aimed at developing new principles for the manufacture of goods and services (this also includes the use of management). This type of work is characterized by a precise definition of the goal and orientation towards specific theoretical foundations.

As for applied research, their main task is the practical application of scientific developments. With their help, technical problems are solved, mechanisms for resolving theoretical issues are established, the first results are achieved, which can subsequently be used to create standard product samples.

The final stage is considered OCD.

This is the transition from experimental to industrial production of a product. Here, a completely new product, materials or devices, technical processes or equipment improvement is carried out.

Organization of scientific research

The study of research and development work is carried out within the framework of the course "Innovation Management" with two fundamental tasks.

Firstly, it shows the competitiveness of the enterprise, allows you to complete the preparation of all the necessary documentation, as well as inform the organizers about the features of specific products and their implementation on the market.

Secondly, when organizing scientific research, the development of modern equipment with the introduction of new functions can be carried out.

There are five cross-sectoral documentation systems on which the organization of research and development work is based:

1. State standards in production.
2. Unified system for design documentation.
3. Uniform rules and norms that must be followed when drawing up documentation for technical developments.
4. Unified system of technological preparation.
5. State product quality standards.

These are the standards that are used in the preparation of R&D documents.

However, it should be noted that the results obtained are documented in accordance with a unified design documentation. During the development, safety requirements, production regulations, as well as positive experience in the preparation of documents for the products under development were taken into account.

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

The order of implementation of experimental design work for defense purposes

The procedure for the implementation of the ROC 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 ROC combines work aimed at obtaining certain final results, and characterized by signs of their independent target planning and financing.
When performing development work on a military topic, the following stages are established:

• development of a draft design
• development of a technical project
• development of working design documentation (RDC) for the manufacture of a prototype product
• production of a prototype product and preliminary tests
• conducting state tests (GI) of a prototype VT product
• approval of the RKD for a product for serial industrial production

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

Advance projects in the development of military products

In cases where research work has not been carried out or there is no sufficient initial data for drawing up a task for development work, it is performed preliminary project.
Avanproekt- is a complex of theoretical, experimental research and design work to substantiate the technical appearance, technical and economic feasibility and feasibility of developing complex military products.
The purpose of the preliminary design is to substantiate the possibility and feasibility of creating a product, to ensure its high technical level, as well as to determine the likelihood of implementing the conceptual idea of ​​solving functional problems.
The main tasks of the preliminary project are the preparation of the TTZ (TZ) project for the implementation of R&D, reduction of terms and cost reduction for the development of defense products.

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

When determining the price and values ​​of the estimated cost items when performing research and development work, 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 scientific research (R&D), experimental design (R&D) and technological work (RT), defense orders are exempt from taxation with value added tax .
The executor of the State Defense Order, in accordance with Article 170 of the Tax Code, is obliged to keep separate records (separately take into account the amounts of "input" VAT that are used in taxable and non-taxable VAT transactions).
The accounting of 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."

R&D regulatory framework for defense orders

The procedure for performing research and development work in the field of state defense orders is determined.
Methodological recommendations on approved by the Ministry of Science and Technical Policy of Russia on June 15, 1994 N OR-22-2-46 and Protocol of the military-industrial complex of December 19, 2012 N 13.
The procedure for determining the composition of expenditures for research and development work for defense purposes is 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 of January 26, 2011 No. 1c.

Features of calculating the price of research and development work in the field of the state defense order

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

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

In accordance with the current Regulation approved by Resolution No. 1465, the fundamental method for determining the price of research and development 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 the justified costs for the performance of these works, included in the cost price, and profit.
It is allowed to form the price of research and development and (or) development work by means of. In this case, the dependence of the price of the selected work - an analogue on its main consumer parameters - should be determined. The calculation of the price of work must be made taking into account the differences in terms of technical characteristics, complexity, uniqueness and volume of work performed.
The basis for the formation of the price of work, certain types of costs or labor intensity of work can be economic and mathematical models.

R&D pricing of the state defense order until 2018

The cost of development and research work in the field of defense orders can be determined in several ways: by the calculation method, by the method of indexing cost items,,, as well as by a combination of the above methods.
Calculation is the main method for calculating prices for R&D and R&D.
Prices for R&D, the term of which exceeds one year, are determined by indexing by cost item 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 calculation and indexing methods.

It is used to determine the price of the work performed if it is not possible to establish it by calculation methods, indexing, analogs or their combinations.

The price of experimental design and research work is formed on the basis of the justified costs of the work and the amount of profit. The R&D price 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) assignment.

Analog method of formation of prices for research and development work

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

Analog pricing method for military products

The unit price is determined based on the price of products that are similar in their functional purpose. The calculations take into account differences in technical characteristics, complexity and uniqueness of types and volumes of work, as well as the level of qualifications of workers and specialists.
It is required to establish the dependence of its price on the main consumer parameters. 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 specified values ​​of various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).

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

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

When forming the price for research and development work by the method of expert assessments, one should take into account all the factors that can affect the performance of work and will justify the result obtained. To do this, it is necessary to separately assess the composition and qualifications of the only performers of research and development work, the availability of a material and technical base, the labor intensity of work, the need for material resources, the composition and qualifications of performers planned to be attracted by the only performers of research and development work to perform the constituent parts of research and development work.

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

Composition of the RCM kit for military R&D

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

Forms of RCM for research and development work until 2018

A set of RCMs for justifying the price of R&D for a defense order, performed for more than one year, is drawn up according to the forms of Appendices N 1d - 15d to the order of the Federal Tariff Service of 09.02.2010 N 44-a or according to the forms of the FTS order of 24.03.2014 N 469-a (Form N 1 R&D, Form N 2 R&D, Form N 3 R&D, Form N 4 R&D, Form N 4.1 R&D, Form N 5 R&D, Form N 5.1 R&D, Form N 5.2 R&D, Form N 5.3 R&D, Form N 6 R&D, Form N 6.1 R&D, Form N 7 R&D, Form N 8 R&D, Form N 9 R&D, Form N 9.1 R&D, Form N 9.1.1 R&D, Form N 9.2 R&D, Form N 9.3 R&D, Form N 10 R&D, Form N 10.1 R&D , Form N 11 R&D).
Forms of documents, put into effect by the Order of the already disbanded FTS of Russia dated March 24, 2014 No. 469-a, were developed in accordance with the Regulation on state regulation of prices for products supplied under the state defense order, approved by 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 document forms Order No. 469a was not canceled. Of the approved forms of this order that year, only the request form for forecast prices was canceled (Order of the FAS Russia dated July 17, 2017 No. 947/17).
The action of the standard forms approved by orders of the Federal Tariff Service No. 44 and No. 469-a was canceled in March 2018.

Valid R&D RCM Forms

By order of the FAS Russia dated January 31, 2018 No. 116/18, new standard forms were approved. The order entered into force on March 3, 2018.
In typical forms Price structures and Costing for research and development work, two special items are provided: “costs of special equipment for scientific (experimental) work” (5) and “costs of work performed by third-party organizations” (13), including “costs of third-party organizations for the implementation of component parts "(13.1) and" other work and services performed by third parties "(13.2).
In addition, Order No. 116/18 introduced separate standard forms for R&D: Form No. 7 (7d) R&D (R&D) “Breakdown of costs for work (services) performed by co-executing organizations”; Form No. 9 of R&D (ROC) "Deciphering the basic salary"; Form No. 15 (15d) R&D (R&D) "Deciphering the cost of special equipment"; Form No. 15.1 (15.1d) R&D (R&D) "Deciphering the costs of manufacturing special equipment on our own."
Submission of information to justify the cost of R&D and the cost of their implementation is carried out according to standard forms separately for each stage of work and for years of work. Determination of the labor intensity of work in man / hours is allowed.

R&D price type

The procedure and conditions for applying the type of price for research and (or) experimental design work is established by the Regulation 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 for determining the economically justified price.
When concluding a contract for conducting research and (or) R&D in promising areas for the development of new models of military products, for conducting exploratory research in such areas, if at the time of concluding the contract it is impossible to determine the amount of costs associated with the implementation of these works, it is applied indicative (to be specified) price or cost recovery price.

Abbreviations used in the implementation of research and development work in the field of state defense order

Russian military standards for research and development

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

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

Order of the Ministry of Industry and Trade of Russia No. 1788 of 09/11/2014 approved the Methodology for determining and justifying the initial (maximum) price of state contracts (NMCK) for the performance of scientific research (R&D), experimental design (ROC) and technological work (TR). This technique invoices for ROC and TR - 250% of the payroll

invoices for research and development work - 150% of the payroll

other direct - 10% of payroll

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

profitability for research and development - 5% of the cost

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Introduction

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

1.1 Research and development activities as components of innovation and innovation process

1.2 Stages of research and development work

1.3 Evaluation of the effectiveness of the R&D organization

Chapter 2. Organization of research and development work at the Federal State Unitary Enterprise Research Institute of Polymers

2.1 Characteristics of the enterprise

2.2 Evaluation of the effectiveness of the organization of R&D

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 faster, the lag in the practical use of modern scientific achievements and applied innovative 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 complexes. These divisions are engaged in fundamental and applied research, carry out development and experimental work, thereby increasing the scientific potential of the country. Currently, knowledge-intensive industries are one of the most profitable and growing areas of business.

A market economy requires an enterprise to have a competitive advantage. Competitive advantages can be created in various ways: low cost, high image of the company, 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 only 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 seeking to excel in the competition should continually seek and innovate.

The purpose of this work is to assess the effectiveness of R&D organization using 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 FSUE Research Institute of Polymers;

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

1.1 Research and development activities as components of innovation and innovation process

The innovation process is the process of transforming scientific knowledge into innovation, which can be thought of 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, since the innovation is being improved, made more effective, and acquires previously unknown consumer properties. This opens up new areas of application for him and new consumers who perceive the given product or technology as new.

Innovation is a materialized result obtained from the investment of capital in a new technique or technology, in new forms of organization of labor production, service, management, etc. Innovation (innovation) - the end result of innovation, which has received implementation in the form of a new or improved product sold on the market, a new or improved technological process used in practice. An indispensable feature of innovation is scientific and technical novelty. Therefore, it is necessary to distinguish between innovation and insignificant changes in products and technological processes (changes in color, shape, etc.); minor technical or external changes to the product, as well as its components; from the expansion of the range of products due to the development of production that were not previously produced at this enterprise, but already known on the market.

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

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

According to the stimulus of appearance (source), one can distinguish: innovations caused by the development of science and technology; innovation driven by the needs of production; market driven innovation.

According to the place in the system (at the enterprise, in the firm), it is possible to distinguish: innovations at the entrance of the enterprise (raw materials, equipment, information, etc.); innovations at the exit of the enterprise (products, services, technologies, information, etc.); innovation 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 prevail in the phases of dissemination and stable development of the scientific and technical cycle; modification (private) innovations aimed at partial improvement of outdated generations of equipment and technology.

Basic innovations are also distinguished, which relate to fundamentally new products; enhancing innovations, which involve significant improvements to existing products; and innovations related to the introduction of new or significantly improved production methods.

Innovation fulfills the following three functions: reproduction 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; the investment function means that the profit from innovation can be used to invest in various directions, 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 of 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 (PNT). The process begins with fundamental research (FI) aimed at obtaining new scientific knowledge and identifying the most significant patterns. The goal 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 the creation of new theories. Exploratory research includes research, the task of which 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 purpose of the planned work is known, but not specific directions. In the course of such research, theoretical assumptions and ideas are confirmed. The priority value of fundamental science in the development of innovative processes is determined by the fact that it acts as a generator of ideas, opens the way to new areas of knowledge. The positive PI yield in science is about 5%.

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

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

Development work (R&D) is understood as the application of PI results for the creation (or modernization, improvement) of samples of new equipment, material, technology. ROC is the final stage of scientific research; it is a kind of transition from laboratory work in experimental production to industrial production.

ROC include: development of the design of an engineering facility or technical system; development of options for a new facility and technological processes.

Thus, the purpose of the R&D project is to create samples of new equipment and technology, which 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, and samples of new products are manufactured and tested. Approximately 85% of research and development work gives results suitable for further practical application; at the ROC 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 new products, as well as technical and technological preparation of production.

At the stage of development, experimental, experimental work is carried out on the experimental basis of science. Their goal is to manufacture and test prototypes of new products and technological processes. Experimental work is aimed at the manufacture, repair and maintenance of special (non-standard) equipment, apparatus, instruments, 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 industries that perform experimental, experimental work. It is an integral part of the country's scientific potential, 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 conducting experimental, experimental work. Pilot production can be of various organizational forms - a plant, a workshop, a workshop, an experimental unit, an experimental station, etc .; have different locations, different degrees of economic independence, being on the balance sheet of a scientific organization or being a legal entity.

In general, in industry, only 5% of organizations are independently engaged in R&D. The state of the experimental base and 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.

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

After the stage of development, the process of industrial production (PP) 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 production development. Innovative enterprises, as a rule, carry out R&D under contracts with industrial enterprises. Customers and contractors are mutually interested in the results of the R&D being implemented into practice and generating income, i.e. would be sold to the consumer. If everything goes well, 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 the sale to consumers. The first stage is the direct social production of materialized achievements of scientific and technical developments on a scale determined by the needs of consumers. 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 the strictly centralized management of the national economy, this took place through planned distribution. In a market economy, new products are sold taking into account consumer demand and market prices. The production of innovations is followed by their use by the end user with the parallel provision of services and ensuring trouble-free and economical operation, as well as the necessary elimination of outdated production 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 technical achievements, as well as service maintenance, including technical and organizational measures that ensure the maintenance of a new product in a 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 must be replaced with a qualitatively new one, more efficient is called a life cycle.

Each link in the life cycle is relatively independent, has its own patterns, and performs a specific role. The starting point and defining point of this cycle is science, which generates ideas; technology - the next link - materializes these ideas in a specific system of machines and corresponding technology; production is the sphere of using scientific and technological achievements. In the life cycle, the stages of mastering new technology and organizing 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 advances.

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

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

The innovation activity is based on scientific and technical activity (STD), closely related to the creation, development, dissemination and application of scientific and technical knowledge in all fields 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, STD as an object of statistics covers three types of statistics: 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: scientific (scientific and technical) direction - the largest scientific work that has an independent character and is dedicated to solving an important task of developing this branch of science and technology. The solution of this or that 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 carried out in the form of a targeted scientific and technical program, which is a complex of coordinated resources, performers, and terms of work. The coordination of these works should be carried out by the leading scientific organizations; a scientific topic is a part of a problem that is solved, as a rule, within a scientific organization and acts as the main unit of a thematic plan in financing, planning and accounting for work. The purpose of the topic is to effectively solve 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 belonging to a particular branch of the economy, organizational and 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 enters into an agreement with the customer, monitors the implementation of the concluded contracts and makes financial settlements. Investors in the Russian Federation can 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. The main investors providing financing for investments are commercial banks. Designers are specialized organizations that develop design and estimate documentation. Responsible for the implementation of the entire complex of work is usually one organization called the general designer. Suppliers are organizations that provide logistics (procurement, procurement and delivery). The contractor (the executing company, or the contractor, or the subcontractor) is a legal entity that is responsible for the performance of work under the contract (including universities). Scientific and technical councils (STC) are leading specialists in thematic areas, responsible for the selection of scientific and technical solutions, the level of their implementation, completeness and complexity of measures to achieve the set goals, and organizing a competitive selection of performers, as well as technical expertise of the results. 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 (general 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 part of his functions, the developer may involve specialized organizations. Supporting units are organizations of various forms of ownership that assist the main participants in innovation to perform support functions and form, together with them, the infrastructure of innovative entrepreneurship. The supporting structures include: innovation centers (incubators), funds for supporting NT programs, consulting firms, independent examination bodies, patent-licensed and auditing 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 (STD) in the final sense must be understood as management aimed at ensuring the quality of scientific and technical products. Directly the objects of management in this case are the characteristics of scientific and technical products, factors and conditions affecting their level, as well as the processes of formation of product quality at different stages of its life cycle. The subjects of management are various organizational structures of management, functioning at different hierarchical levels and implementing the functions of quality management in accordance with the well-known principles and methods of management. The activities of these management structures are provided on the basis of information support and the integration of the processes of creating scientific and technical products.

1.2 Stages of research and development work

The main stages of research work:

1) development of technical specifications (TOR) of research work: scientific forecasting, analysis of the results of fundamental and exploratory research, study of patent documentation, consideration of customer requirements;

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

3) theoretical and experimental studies: development of working hypotheses, construction of models of the object of research, justification of assumptions, identification of the need for experiments to confirm certain provisions of theoretical studies or to obtain specific values ​​of parameters necessary for calculations, development of experimental research methods, preparation of models (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 assessment of research results: generalization of the results of previous stages of work, assessment of the completeness of problem solving, development of recommendations for further research and development work, development of a draft technical specification for development work, drawing up a final report, acceptance of research work by a commission.

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

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

The main stages of OCD:

1) development of TK for R&D: drafting TK by the customer, working out the draft TK by the contractor, establishing a list of contractors and agreeing with them private TK, agreeing and approving TK;

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

3) preliminary design: development of fundamental technical solutions: performance of work at the stage of the technical proposal, if this stage is not performed; selection of the element base for development; selection of basic technical solutions; development of structural and functional diagrams of the product; selection of basic structural elements; metrological expertise 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 component parts: development of fundamental electrical, kinematic, hydraulic and other schemes; 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 TU projects for the supply and manufacture of a product; testing layouts of the main devices of the product in full-scale conditions;

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

6) preliminary tests of the prototype: checking the compliance of the prototype with the requirements of the TK 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 technical specifications and the possibility of organizing serial production;

8) working out the documentation based on the test results: making the necessary clarifications and changes to the documentation, assigning the letter "O 1" to the documentation, 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 characterizing 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; the share of products with high quality characteristics; average terms of launching new products on the 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 innovation strategy: ensuring the compliance of the product structure by stages of the life cycle with the structure of R&D by stages of completion; identification of sources of innovation (own developments or attracted from outside); ensuring rational proportions between innovations of various types; countering threats of functional and technological substitution.

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

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

K n = Z and / Z p, where K n is the coefficient of the scientific level of production; Зи - the sum of expenses for innovation activity, rubles; З п - the total amount of production costs, rubles.

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 reflecting the share of the implementation of its own developments in the total number of completed in-house developments:

K cf = P csr / R csr, where C cf is the coefficient of implementation of own developments; R vsr - the number of implemented own developments, units; Р OSR - the total number of completed own developments, units.

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

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

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

Chapter 2. Organization of research and development work at the Federal State Unitary Enterprise Research Institute of Polymers

2.1 Characteristics of the enterprise

FSUE NII Polymers is a 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, relying on the latest scientific achievements and many years of experience of employees in the field of technology development and production of products.

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

Research directions:

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

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

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

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

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

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

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

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

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

10. Investigation of the influence of prescription and technological factors on the physicomechanical, 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 the issues of hardware design of technological processes;

3) Design and creation of experimental and industrial low-tonnage plants;

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.

Manufactured products: adhesives, sealants, adhesives, compounds; organic glass; PVC compounds, plastisols, PVC compositions; acrylic (co) polymers and dispersions of Latacryl®; (meth) acrylic monomers. Oligoester acrylates; organic synthesis products; SINERS® water-soluble technological lubricants; products for medicine, pharmacology and hygiene.

2.2 Evaluation of the effectiveness of the organization of R&D

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

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

The average time for bringing new products to market is from 1 to 3 years, that is, they are within 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 53,913,314 rubles. was the sum of the costs of innovation activities.

K n = W and / Z p

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

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

K cf = P csr / R csr

K cf = 27040/40000 = 67.6%. This testifies to the 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 was 52,897 units.

K sun = R vsr / R v.total

K sun = 27040/52897 = 51.1%.

With the help of the K sun indicator, 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 the weak activity of enterprises in the development and implementation of research works.

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

Conclusion

Research work of an applied nature aims to solve a technical problem, clarify unclear theoretical issues, obtain specific scientific results, which will later be used as a scientific and technical groundwork in experimental design work. Development 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 research and development and 8 stages of research and development, as a result of which the product or work goes into production and sale.

The indicators characterizing 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; the share of products with high quality characteristics; average terms of launching new products on the market, etc.

Methods and methods for assessing the effectiveness of the organization of R&D at an enterprise are based on the comparison of costs and final results. In this case, the assessment of the organization of R&D can be carried out in the following areas: 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 producing innovative products, but a decent percentage of it is development to order or assistance in development by other organizations.

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, to expand the range of areas of its research.

Bibliography

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

2. Bykovsky V.V. Organization and financing of innovations: textbook / V.V. Bykovsky, L.V. Minko, O. V. Korobova, E.V. Bykovskaya, G.M. Zolotareva. - Tambov: Publishing house of Tamb. state tech. University, 2006 .-- 116 p.

3. Valdaitsev S.V. Valuation of intellectual property. M .: Economics, 2008.

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

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

6. Dorofeev V.D., Dresvyannikov V.A. Innovation management: Textbook. allowance - Penza: Publishing house Penz. state University, 2003.189 p.

7. Zharikov V.V. Management of innovation processes: textbook / V. V. Zharikov, I. A. Zharikov, V. G. Odnolko, A. I. Evseichev. - Tambov: Publishing house of Tamb. state tech. University, 2009 .-- 180 p.

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

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

10. Mizikovsky E.A., Motriy E.N. Accounting for the cost of R&D quality // Audit statements. - 2008. - No. 11. - S. 53-58.

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

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

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

14. Sadovskiy KA Transition to modern methods of R&D organization // CAD and graphics. - 2009. - No. 12. - P. 82.

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Research and Development (acronym R&D)- a set of works aimed at obtaining new knowledge and their practical application when creating a new product or technology.

R&D (the term "Research & Development" (R&D) is used in English) includes:

1. Scientific research work (R&D)- exploratory, theoretical and experimental work carried out to determine the technical feasibility of creating new technology within a certain time frame. Research work is subdivided into fundamental (obtaining new knowledge) and applied (applying new knowledge to solving specific problems) research.
2. Development work (ROC) and Technological work (TR)- a set of works on the development of design and technological documentation for a prototype product, manufacturing and testing of a prototype product, carried out according to the terms of reference.

R&D (research and development work) is the most important element of the scientific and scientific and technical potential of the country, which makes it possible to improve the technological level of production, create new types of products and new industries, without which it is impossible to maintain competitiveness in world markets. In the context of scientific and technological development in industrialized countries, expenditures on R&D have increased significantly. At the same time, a significant part of them are financed by the state, including almost completely fundamental research. The position of the country in the markets of technologies and modern science-intensive products largely depends on expenditures on R&D. Developing countries that are unable to carry out their own research are doomed to technical lagging behind and the development of industries that do not use high technologies.

R&D is the activity of research and development organizations and relevant departments of the enterprise participating in theoretical, experimental, scientific research and development to create new products and advanced technology, taking into account the use of the achievements of scientific and technological progress, improving the organization and management of production.

The R&D process can consist of one or more stages. In scientific and technical activities, a stage (stage) is understood as a set of works characterized by signs of their independent planning and financing, aimed at obtaining the intended results and subject to separate acceptance. Each separate stage can be an independent result of intellectual activity, the fact of implementation of which does not depend on the moment of completion of the work as a whole. Depending on the life cycle of products, the following typical R&D stages can be distinguished:

Study:

• 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;
• documentation processing
• approval of working design documentation for the organization of industrial (batch) production of products.

Delivery of products for production and operation:

• correction of design documentation for identified hidden deficiencies;
• development of operational documentation.

Repair:

• development of working design documentation for repair work.

Discontinuation from production:

• development of working design documentation for disposal.

An example of the stages of an OCD

The order of the stages of performing the development work on the optoelectronic device:

1. Study of existing products of this type.
2. Study of the element base suitable for building the required product.
3. The choice of the element base.
4. Development of the optical scheme of the product prototype.
5. Development of a structural electrical diagram of a product prototype.
6. Development of sketches of the product body.
7. Coordination with the customer of the actual technical characteristics and appearance of the product.
8. Development of the electrical schematic diagram of the product.
9. Study of the production base and the possibilities of manufacturing printed circuit boards.
10. Development of a test printed circuit board of the product.
11. Placing an order for the manufacture of a test printed circuit board of the product.
12. Placing an order for the supply of an element base for the manufacture of a product.
13. Placing an order for soldering the test PCB of the product.
14. Development of the product test cable.
15. Making a test cable for the product.
16. Testing the test PCB of the product.
17. Writing software for the test printed circuit board of the product and the computer.
18. Study of the production base and the possibilities for the production of optical elements.
19. Calculation of the optical elements of the product, taking into account the production capabilities.
20. Study of the production base and the possibilities for the production of plastic cases, metal elements and hardware.
21. Development of the design of the case of the optical box of the product, taking into account the production capabilities.
22. Placing an order for the manufacture of optical elements and the case of the optical box of the product.
23. Experimental assembly of the optical box of the product with the connection of a test printed circuit board.
24. Testing the operating modes of the test printed circuit board of the product and the optical box.
25. Correction of software, schematic diagram and parameters of the optical part of the product, in order to obtain the specified parameters
26. Development of the product body.
27. Development of a printed circuit board according to the actual dimensions of the product body.
28. Placing an order for the manufacture of the body of the product prototype.
29. Placing an order for the manufacture of a printed circuit board of a product prototype.
30. Unsoldering and programming of the printed circuit board of the product.
31. Painting the body of the prototype product.
32. Prototype cable manufacturing.
33. Final assembly of the product prototype.
34. Testing of all parameters and reliability of the product prototype.
35. Writing a technology for the production of a product.
36. Writing the user manual for the product.
37. Transfer of technical documentation, software and a prototype of a product to the customer with the signing of documents on the end of the contract.

Types of R&D

In accordance with the regulatory framework, according to the method of accounting for R&D costs, they are subdivided into:

1. Commodity R&D (current, custom)- work related to the normal activity of the organization, the results of which are intended for implementation to the customer.
2. 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 are provided for use by other persons.