Stages of implementation of research and env. Stages and stages of R&D Financing an integral part of experimental design work
Introduction…………………………………………………………………….3
Research…………………………………………………………………………….4
Concept…………………………………………………………........4
Types of R&D………………………………………………………………4
Regulatory documents………………………………………….5
OKR…………………………………………………………………………….7
Concept………………………………………………………………7
Regulatory documents………………………………………….7
R&D Organization…………………………………………………………9
Values of R&D in the development of the country……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
R&D in Russia, investments…………………………………………...15
Conducting R&D in Russia. Myths and reality…………………...16
Conclusion…………………………………………………………18
References………………………………………………...19
Introduction:
Constant modernization and optimization of production is simply necessary and promises enterprises not only profit growth, but also the release of unique, superior products, which will lead to a leading position in the market. However, the interest in R&D in our country is negligible compared to Western countries. The state allocates hundreds of millions for scientific research and still the result is almost not noticeable. We, as students whose future work is closely related to innovations, need to understand: at what level is this system at the moment, what are the reasons for this and whether there are prospects for its development.
Research work (R&D): A set of theoretical or experimental studies carried out in order to obtain reasonable initial data, find principles and ways to create or modernize products.
The basis for the implementation of research is the terms of reference (hereinafter: TOR) for the implementation of research or a contract with the customer. The role of the customer can be: technical committees for standardization, organizations, enterprises, associations, associations, concerns, joint-stock companies and other business entities, regardless of the organizational and legal form of ownership and subordination, as well as government bodies directly related to the development, production, operation and maintenance of products.
There are the following types of R&D:
Fundamental R&D: research work, the result of which are:
Expansion of theoretical knowledge.
Obtaining new scientific data on the processes, phenomena, patterns that exist in the study area;
Scientific bases, methods and principles of research.
Exploratory R&D: research work, the result of which are:
Increasing the volume of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;
Discovery of ways to apply new phenomena and patterns.
Applied R&D: research work, the result of which are:
Solving specific scientific problems to create new products.
Determination of the possibility of conducting R & D (experimental design development) on the subject of research.
Research work is regulated by the following documents:
GOST 15.101 it reflects:
general requirements for the organization and implementation of research work;
the procedure for the implementation and acceptance of R&D;
stages of research, rules for their implementation and acceptance
GOST 15.201 it reflects:
TK requirements
GOST 7.32 it reflects:
Research report requirements
| stage number | Stage name | Main tasks and scope of work |
| Development of technical specifications for R&D | Drawing up a draft TK by the customer. Development of the draft TOR by the contractor. Establishment of a list of counterparties and coordination of private TK with them. Coordination and approval of TK. | |
| Technical proposal (is the basis for adjusting the TOR and performing a draft design) | Identification of additional requirements for the product, its technical characteristics and quality indicators that cannot be specified in the TOR: - study of the results of research; – study of scientific and technical information; - preliminary calculations and clarification of the requirements of the TOR. | |
| Preliminary design (serves as the basis for technical design) | Development of fundamental technical solutions: – selection of basic technical solutions; – development of structural and functional schemes of the product; – selection of the main structural elements. | |
| Engineering design | The final choice of technical solutions for the product as a whole and its components: - development of circuit diagrams; – 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 draft specifications (technical specifications) for the supply and manufacture of the product. | |
| 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 of a prototype; - tuning and complex adjustment of the prototype. | |
| Preliminary tests (without the participation of the customer) | Checking the compliance of the prototype with the requirements of the TOR and determining the possibility of presenting it for testing: - bench tests; - preliminary tests at the facility; - reliability tests. | |
| Tests with the participation of the customer | Assessment of compliance with the requirements of the TOR and the possibility of organizing production. | |
| Development of documentation based on test results | Making the necessary clarifications and changes in the documentation. Transfer of documentation to the manufacturer. |
For R&D, one of the key parameters is time, which in turn depends on the following groups of factors:
organizational: planning, control, coordination, personnel, finance;
· scientific and technical: technical equipment, depth of research work.
It is clear that by reducing the time spent on R&D, we increase the overall economic efficiency of the project (Fig. 3.4.).
Rice. 3.4. Impact of R&D project timing
on its commercial result
The main methods for reducing the development time of a new product:
1. R&D organization:
ensuring close communication between marketing and R&D services;
· parallel implementation of research and development processes;
Improving the quality of expertise;
prioritization of time control over cost control.
2. Control:
Orientation to management by objectives (MBO - Management By Objectives);
· strengthening of cooperation, improvement of corporate culture;
· professional development of personnel;
staff motivation.
3. Resources:
· Improvement of the material base of R&D;
Improving information support for R&D:
– introduction of special information systems for documentary support of research and development processes (Lotus Notes);
– use of special computer systems for project management (Microsoft Project).
Application of CAD (CAD tools). A computer-aided design system is such software with which you can perform all the design work. Currently, there are many varieties of CAD: for the design of structures (bridges, buildings, etc.), electrical circuits, hydraulic or gas networks, etc. Using CAD, you can not only draw the design of the object being designed, but also carry out the necessary engineering calculations: strength, hydrodynamic, calculations of currents in electrical networks, etc.
4. Product:
a clear R&D strategy - the better we imagine what should be the output of the design and development process, the better the result of this process will be;
· elaboration of a larger number of options in the R&D phase;
· minimization of changes after the R&D phase.
The last two approaches mean the following. As you know, in personnel management there are different styles of leadership, for example:
· democratic;
· permissive, etc.
The innovation project manager must be flexible enough to manage the team in different styles at different stages of the project. At the stage of research, the most appropriate is the democratic style of management, i.e. considering and taking into account all points of view, making a decision only after agreement, using persuasion rather than instructions, etc. What does this give? Generally speaking, this of course slows down the R&D process, but if at this stage we consider the maximum number of product options in terms of their advantages and disadvantages, then the chance of making a mistake that will be revealed at the R&D stage or, even worse, at the pre-production stage, is very decreases. Thus, it is better to spend more time on R&D than to lose much more time and money in case of discovering some error in the product at the subsequent stages of the innovation process.
At the OKR stage, an authoritarian management style is required. As soon as there is certainty with the product in terms of its design, functionality, etc., then you need to stick to the decisions made. If the manager begins to take into account all points of view and endless disputes, alterations, etc. begin, then the project runs the risk of dragging on indefinitely, which will lead to the exhaustion of money and the cessation of all work, which cannot be allowed in any way - this will be regarded as a personal failure of the manager.
3.4. Preparation of serial production of new products
Preproduction in a serial manufacturing plant is the final stage of the part of the innovation life cycle that precedes the introduction of a new product or service to the market. Preparation of production in organizational terms is a process no less complicated than R & D, because. almost all departments of the plant are involved in its implementation. The input information for the preparation of production is a set of design documentation and a marketing assessment of the production program for a new product. As noted above, usually pre-production goes through two stages: small-scale production and in-line production.
Small-scale production is necessary in order to, firstly, create a small batch of products to perform trial marketing, and, secondly, to refine the production technology in order to solve various problems that may arise during the mass production stage.
Direct preparation of production includes the following types of work:
Design preparation of production (PPC);
Technological preparation of production (TPP);
Organizational preparation of production (OPP).
The purpose of the checkpoint is to adapt the design documentation of the R&D to the conditions of a specific production of the manufacturer. As a rule, R&D design documentation already takes into account the production and technological capabilities of manufacturers, but the conditions for small-scale and mass production have significant differences, which leads to the need for partial or even complete processing of R&D design documentation. Thus, the checkpoint involves working mainly with design documentation.
The following main tasks are solved in the CCI process:
development of the product for manufacturability;
· development of technological routes and processes;
development of special technological equipment;
Technological equipment of production;
· technical support for the production of a trial batch and in-line production.
The task of the CCI is to ensure the complete technological readiness of the plant for the production of new products with the specified technical and economic indicators:
high technical level of production;
required level of product manufacturing quality;
· minimal labor and material costs at planned production volumes.
OPP Functions:
· planned: calculations of equipment loading, movement of material flows, release at the stage of development;
Providing: personnel, equipment, materials, semi-finished products, financial resources;
· design: designing sites and workshops, planning the location of equipment.
Just as in the case of R&D, the key parameter of the pre-production process is time. To reduce the time for this work, special software is used for:
Improvement of design documentation;
preparation of technological systems and equipment;
production planning;
· coordination of the work of different departments involved in the preparation, etc.
In general, we can say that the more automated and computerized an enterprise is, the less time is spent preparing it for the release of new products.
3.5. Funding for innovation
activities and analysis of financial
efficiency of the innovation project
Sources of financing for innovation activities can be divided into two groups: private investors and public investors. Most Western European countries and the United States are characterized by an approximately equal distribution of financial resources for R&D between public and private capital.
Private investors include:
enterprises;
financial and industrial groups;
venture funds;
private individuals, etc.
State (budgetary) sources of financing of innovation activities that exist in Russia are presented in Fig. 1. 3.5.
Rice. 3.5. State (budgetary) sources of financing of innovation activity in Russia
The main organizational forms of innovation activity financing accepted in the world practice are presented below in Table 3.4. As can be seen from the table above, the available forms of financing of innovation activities for individual enterprises are equity and project financing.
Table 3.4.
Organizational forms of financing innovation
activities
| The form | Possible investors | Recipients of borrowed funds | Benefits of using a form | Difficulties in using the form in the conditions of our country |
| Scarce funding | Governments of foreign states. International financial institutions. Enterprises and organizations of the Russian Federation | Government of the Russian Federation | Possibility of state regulation and control of investments | Non-targeted nature of financing. Growth of external and internal public debt. Increase in the expenditure side of the budget |
| Equity (venture) financing | commercial banks. Institutional investors (technoparks, business incubators, venture funds) | Corporations. Enterprises | Variability in the use of investments by the enterprise | Non-targeted nature of investments. Work only in the securities market, and not in the market of real projects. High investor risk |
| Project finance | Governments. International financial institutions. commercial banks. domestic enterprises. Foreign investors. Institutional Investors | Investment project. Innovation project | Target nature of financing. Distribution of risks. Guarantees of states - participants of financial institutions. High level of control | Dependence on the investment climate. High level of credit risks. Unstable legislation and tax regime |
Project financing in world practice usually means this type of financing organization, when the income received from the project implementation is the only source of repayment of debt obligations.
If venture (risk) capital can be used to organize the financing of scientific activities at any of its stages, then the organizer of project financing cannot take such a risk.
Innovative venture business admits the possibility of failure of the funded project. As a rule, in the first years, the project initiator is not responsible to financial partners for the expenditure of funds and does not pay interest on them. For the first few years, venture capital investors are content with acquiring a stake in a newly established firm. If an innovative firm begins to make a profit, then it becomes the main source of remuneration for risk capital investors.
Funds invested in innovation are one of the forms of investment, therefore, all financial instruments created for the analysis of investment projects are applicable to an innovative project. However, when comparing the financial analysis of investment in industrial capacity and in R&D, the following difference can be noted. Financial information in a decision to build a plant, for example, is more reliable than for most science and technology projects, especially in the early stages. On the other hand, innovative projects have the advantage that they can usually be terminated with less financial loss.
In the process of developing an innovative project, there are certain “checkpoints”:
decision on the development of a complete set of working documentation;
decision on the production of a prototype;
decision to create a production base.
In the case of a positive decision, appropriate financial resources are allocated at each “control point”. Therefore, before moving on to the next phase of the project, it must be re-evaluated using the methods of financial analysis. At the same time, the purpose of the analysis is to reduce the economic and technical uncertainty of the project, i.e. risk reduction. Financial analysis also plays a very important role in the preparation of a business plan, because. one of its key sections is the "Financial plan". The data from this section have a decisive influence on the process of making a decision on financing an innovative project.
For the financial evaluation of an innovative project, the following system of indicators is most often used:
The integral effect
profitability index;
the rate of return;
payback period.
3.5.1. integral effect
The integral effect E int is the difference between the results and investment costs for the billing period, reduced to one, usually the initial year, that is, taking into account the discounting of results and costs.
,
T r - accounting year;
D t is the result in the t-th year;
З t – investment costs in the t-th year;
– discount factor (discount factor).
The integral effect also has other names, namely: net present value, net present or net present value, net present effect, and in the English literature is referred to as NPV - Net Product Value.
As a rule, the implementation of R&D projects and pre-production stretches for a significant period of time. This makes it necessary to compare cash investments made at different times, that is, discounting. Given this circumstance, projects that are nominally the same in terms of costs may have different economic significance.
For R&D, the typical discounting time is the project start time, while for a project involving production, usually all revenues are discounted at the start of mass production, and costs at the start of investment.
When choosing a project for financing, experts give preference to those that have the highest value of the integral effect.
The innovation profitability index has other names: profitability index, profitability index. In English literature, it is referred to as PI - Profitability Index. The profitability index is the ratio of income to investment costs as of the same date. The calculation of the profitability index is carried out according to the formula:
P - profitability index;
D t - income in period t;
З t is the amount of investment in innovation in period t.
The above formula reflects in the numerator the amount of income given by the time the implementation of innovations began, and in the denominator - the amount of investment in innovations discounted by the time the investment process began. Otherwise, we can say that two parts of the payment stream are compared here: income and investment.
The profitability index is closely related to the integral effect: if the integral effect E int is positive, then the profitability index P > 1, and vice versa. When P > 1, an innovative project is considered cost-effective. Otherwise (P< 1) – проект неэффективен.
In conditions of a severe shortage of funds, preference should be given to those innovative solutions for which the profitability index is highest.
Let's take an example of the difference between the integral effect and the profitability index. Suppose we have two innovative projects.
Table 3.5.
Comparison of integral effect and index
project profitability
As can be seen from Table 3.5, the projects do not differ from the point of view of the integral effect. However, judging by the profitability index, the second project is more attractive. Thus, if an investor has a choice between projects where he invests 100,000 and 50,000, and receives 110,000 and 60,000 as a result, then it is obvious that he will choose the second project, because. where investments are used more efficiently.
3.5.3. Rate of return
The rate of return Ep is the discount rate at which the amount of discounted income for a certain number of years becomes equal to investment investments. In this case, the income and costs of the innovation project are determined by reduction to the estimated point in time.
and 
The rate of return characterizes the level of profitability of a particular innovative solution, expressed as a discount rate at which the future value of the cash flow from innovations is reduced to the present value of investment funds. The rate of return also has the following names: internal rate of return, internal rate of return, rate of return on investment. In English literature, this indicator is called the internal rate of return and is referred to as IRR - Internal Rate of Return.
The rate of return is defined analytically as such a threshold value of profitability, which ensures that the integral effect calculated for the economic life of innovations is equal to zero.
The value of the rate of return is easiest to determine from the graph of the dependence of the integral effect on the size of the discount rate. To do this, it suffices to calculate two values of E int for any two values and construct a dependence in the form of a straight line passing through two points corresponding to two calculated values of E int. The desired value of Ep is obtained at the point of intersection of the graph with the abscissa axis, i.e. Ep = at E int = 0. More precisely, the rate of return is defined as a solution to the algebraic equation:
,
which is found using special numerical methods implemented in software used for financial analysis, such as Project Expert software.
It is clear that the higher the rate of return of the project, the more likely it is to receive funding.
The value of Ep found by calculation is compared with the rate of return required by the investor. The issue of making an investment decision can be considered if the value of Ep is not less than the value required by the investor.
Abroad, the calculation of the rate of return is often used as the first step in the quantitative analysis of investments, and for further analysis, those innovative projects are selected whose internal rate of return is estimated to be at least 15-20%.
If the initiator of the innovation acts as an investor, then the decision to invest, as a rule, is made based on restrictions, which primarily include:
· internal needs of production - the amount of necessary own funds for the implementation of production, technical, social programs;
· the rate of bank deposits (in the case of reliable banks such as Sberbank) or the yield on government securities;
Bank loan interest
conditions of sectoral and intersectoral competition;
the risk level of the project.
The management of an innovator company is faced with at least one investment alternative - to invest temporarily free funds in bank deposits or government securities, receiving a guaranteed income without additional high-risk activities. The rate of bank deposits or the yield on government securities is the minimum allowable value of the project's rate of return. This value can be obtained from official sources - the average returns on bank deposits and government securities are regularly published in specialized publications. Thus, the price of capital is defined as the net return on alternative investment projects.
If funds for the project are supposed to be obtained from a bank, then the minimum level of the project's rate of return should not be lower than the loan rate.
As for the influence of competition on the determination of the internal rate of return, when setting the rate of return on average profitability values, it must be commensurate with the scale of production. This is due to the fact that the average industry profitability can be higher than the production profitability of the innovator. Sometimes large companies will deliberately lower their prices in order to generate a sufficient amount of profit with significant sales volumes.
Investors who decide to finance innovative projects take into account the level of risk as a premium on the expected rate of return. The amount of this allowance can vary within very wide limits and depends to a large extent both on the nature of the project and on the personal characteristics of those who make investment decisions. Table 3.6 below. contains information that can be relied upon in determining the investor's expected return.
Table 3.6.
The dependence of the rate of return
investment project on the level of risk
| Investment groups | Expected return |
| Replacement investments - subgroup 1 (new machinery or equipment, vehicles, etc., which will perform functions similar to the equipment being replaced) | Capital cost |
| Replacement investments - subgroup 2 (new machinery or equipment, vehicles, etc., which will perform functions similar to the equipment being replaced, but are technologically more advanced, their maintenance requires highly qualified specialists, the organization of production requires other solutions) | Capital price + 3% |
| Replacement investments - subgroup 3 (new auxiliary production facilities: warehouses, buildings that replace old counterparts; plants located on a new site) | Capital price + 6% |
| New investments - subgroup 1 (new facilities or equipment associated with the main production, with the help of which old products will be manufactured) | Capital price + 5% |
| New investments - subgroup 2 (new facilities or machines that are closely related to existing equipment) | Capital cost + 8% |
| New investments - subgroup 3 (new facilities and machines or takeovers and acquisitions of other companies that are not related to the existing technological process) | Capital price + 15% |
| Investments in research and development - subgroup 1 (applied R&D aimed at certain specific purposes) | Capital price + 10% |
| Investments in research and development - subgroup 2 (fundamental R&D, the goals of which are not clearly defined and the result is not known in advance) | Capital price + 20% |
3.5.4. Payback period
The payback period To is one of the most common indicators for evaluating the effectiveness of investments. In English literature, it is referred to as PP - Pay-off Period. In contrast to the indicator “payback period of capital investments” used in domestic practice, it is based not on profit, but on cash flow, bringing the funds invested in innovation and the amount of cash flow to the present value.
Payback period formula, where:
Z - initial investment in innovation;
D - annual cash income.
Investing in market conditions is associated with significant risk, and this risk is greater, the longer the payback period of investments. Both market conditions and prices may change too significantly during this time. This approach is invariably relevant for industries in which the rates of scientific and technological progress are the highest and where the emergence of new technologies or products can quickly devalue previous investments.
Finally, the focus on the “payback period” indicator is often chosen in cases where there is no certainty that an innovative project will be implemented, and therefore the owner of the funds does not risk entrusting investments for a long period.
Thus, investors prefer projects with the shortest payback periods.
3.5.5. Main characteristics of an innovative project
Among the characteristics of an innovative project, which are most often considered when performing a financial analysis, the following can be distinguished:
the sustainability of the project;
· sensitivity of the project in relation to change of its parameters;
The break-even point of the project.
The sustainability of the project is understood as the limiting negative value of the analyzed parameter, at which the economic feasibility of the project implementation is preserved. The project parameters used to analyze its sustainability include:
· capital investments;
· volume of sales;
· current expenses;
macroeconomic factors: inflation rate, dollar exchange rate, etc.
The stability of the project to a change in the analyzed parameter is calculated based on the condition that if the project parameters deviate by 10% for the worse from the nominal values, the integral effect remains positive.
Sensitivity to parameter change is also determined from the condition that the analyzed parameter changes by 10% towards a negative deviation from its nominal value. If after that Eint changes insignificantly (less than 5%), then innovation activity is considered insensitive to changes in this factor. If there is a significant change in E int (more than 5%), then the project is recognized as risky for this factor. For parameters with respect to which a particularly high sensitivity of the project has been identified, it is desirable to conduct an in-depth analysis in order to more accurately predict their changes during the implementation of the project. Such an analysis will make it possible to anticipate possible problems, plan appropriate actions, and provide the necessary resources for them, i.e. minimize project risk.
In addition to sustainability and sensitivity analysis, the break-even point of an innovative project is also often determined. It is determined by the volume of sales of products at which all production costs are covered. This parameter obviously reflects the degree of dependence of the project results on marketing risks - errors in determining demand, pricing policy and the competitiveness of a new product.
Currently, financial analysis is carried out, as a rule, using special software. For example, the Project Expert product, which is widely used in our country, allows you to carry out all the analyzes described above, as well as perform many other operations that require a special training course. The output of the Project Expert software is a ready-made business plan, drawn up in accordance with the standards accepted in our country.
* Commercial development of research organizations in Russia. - M.: SKANRUS, 2001, S. 231-237.
* Commercial development of research organizations in Russia. - M.: SKANRUS, 2001, S. 321-237.
Research work (R&D) – these are scientific developments related to the search, conducting research, experiments in order to obtain new knowledge, test hypotheses, establish patterns, and scientifically substantiate projects.
The implementation of R&D is regulated by the following regulatory documents: GOST 15.101-98 "Procedure for performing R&D", GOST 7.32-2001 "Preparation of a report on R&D", STB-1080-2011 "Procedure for performing research, development and experimental-technological work to create scientific and technical products” and others (Appendix 10).
Distinguish fundamental, search and applied R&D.
As a rule, fundamental and research works are not included in the life cycle of a product, however, on their basis, ideas are generated that can be transformed into applied R&D.
Basic Research can be divided into "clean" (free) and target.
"Pure" basic research- these are studies, the main purpose of which is the disclosure and knowledge of the unknown laws and patterns of nature and society, the causes of the occurrence of phenomena and the disclosure of the relationships between them, as well as an increase in the volume of scientific knowledge. In "pure" research, there is freedom to choose the field of research and methods of scientific work.
Targeted fundamental research are aimed at solving certain problems using strictly scientific methods based on available data. They are limited to a certain area of science, and their goal is not only to know the laws of nature and society, but also to explain phenomena and processes, to better understand the object under study, and to expand human knowledge.
This fundamental research can be called goal-oriented. They retain the freedom to choose methods of work, but unlike “pure” fundamental research, there is no freedom to choose objects of research, the area and purpose of research are tentatively set (for example, the development of a controlled thermonuclear reaction).
Basic Research conducted by academic research institutes and universities. Results of fundamental research - theories, discoveries, new principles of action. The probability of their use is 5 - 10%.
Exploratory research cover works aimed at studying the ways and means of practical application of the results of fundamental research. Their implementation implies the possibility of alternative directions for solving an applied problem and the choice of the most promising direction for its solution. They are based on the well-known results of fundamental research, although as a result of the search, their main provisions may be revised.
The main goal of exploratory research– using the results of fundamental research for practical application in various fields in the near future (for example, searching for and identifying opportunities for using a laser in practice).
Exploratory research may include work on the creation of fundamentally new materials, metal processing technologies, the study and development of scientific foundations for optimizing technological processes, the search for new drugs, the analysis of the biological effect of new chemical compounds on the body, etc.
Exploratory research has varieties: exploratory research of a wide profile without a special application to a particular industry and a narrowly focused nature to address issues of specific industries.
Search work is carried out in universities, academic and industry research institutes. In individual branch institutes of industry and other sectors of the national economy, the proportion of prospecting work reaches 10%.
The probability of practical use of exploratory research is about 30%.
Applied Research (R&D) are one of the stages of the life cycle of creating new types of products. These include studies that are carried out with the aim of practical use of the results of fundamental and exploratory research in relation to specific tasks.
The purpose of applied R&D is to answer the question “is it possible to create a new type of product, materials or technological processes based on the results of fundamental and exploratory R&D, and with what characteristics”.
Applied research is carried out mainly in branch research institutes. The results of applied research are patentable schemes, scientific recommendations proving the technical feasibility of creating innovations (machines, devices, technologies). At this stage, a market target can be set with a high degree of probability. The probability of practical use of applied research is 75 - 85%.
R&D consists of stages (stages), which are understood as a logically justified set of works that has independent significance and is the object of planning and financing.
The specific composition of the stages and the nature of the work performed within their framework are determined by the specifics of R&D.
According to GOST 15.101-98 "Procedure for performing research" the main stages of research are:
1. Development of terms of reference (TOR)– selection and study of scientific and technical literature, patent information and other materials on the topic, discussion of the data obtained, on the basis of which an analytical review is compiled, hypotheses and forecasts are put forward, customer requirements are taken into account. Based on the results of the analysis, research directions and ways of implementing the requirements that the product must satisfy are selected. Reporting scientific and technical documentation for the stage is compiled, the necessary performers are determined, the terms of reference are prepared and issued.
At the stage of developing the terms of reference for research, the following types of information are used:
· object of study;
description of the requirements for the object of study;
List of functions of the object of study of a general technical nature;
a list of physical and other effects, regularities and theories that can be the basis of the principle of operation of a new product;
technical solutions (in predictive studies);
· information about the scientific and technical potential of the R&D performer;
information about the production and material resources of the research contractor;
· marketing research;
data on the expected economic effect.
Additionally, the following information is used:
methods for solving individual problems;
general technical requirements (standards, environmental and other restrictions, requirements for reliability, maintainability, ergonomics, and so on);
Projected terms of product renewal;
· offers of licenses and "know-how" on the object of research.
2. Choice of research direction- collection and study of scientific and technical information, drawing up an analytical review, conducting patent research, formulating possible directions for solving the problems set in the TOR of research and their comparative assessment, choosing and justifying the accepted direction of research and methods for solving problems, comparing the expected indicators of new products after implementation of research results with existing indicators of analogous products, assessment of the estimated economic efficiency of new products, development of a general methodology for conducting research. Preparation of an interim report.
3. Conducting theoretical, experimental research– development of working hypotheses, construction of models of the research object, substantiation of assumptions, scientific and technical ideas are tested, research methods are developed, the choice of various schemes is justified, calculation and research methods are selected, the need for experimental work is identified, methods for their implementation are developed.
If the need for experimental work is determined, design and manufacture of mock-ups and an experimental sample are carried out.
Bench and field experimental tests of the sample are carried out according to the developed programs and methods, the test results are analyzed, and the degree of compliance of the data obtained on the experimental sample with the calculated and theoretical conclusions is determined.
If there are deviations from the TOR, then the experimental sample is finalized, additional tests are carried out, if necessary, changes are made to the developed schemes, calculations, and technical documentation.
4. Registration of research results- preparation of reporting documentation on the results of research, including materials on the novelty and expediency of using the results of research, on economic efficiency. If positive results are obtained, then scientific and technical documentation and draft terms of reference for development work are developed. The compiled and executed set of scientific and technical documentation is presented to the customer for acceptance. If private technical solutions are new, then they are issued through the patent service, regardless of the completion of the preparation of all technical documentation. The leader of the topic, before presenting the research work to the commission, draws up a notice of its readiness for acceptance.
5. Subject acceptance– discussion and approval of the results of research (scientific and technical report) and the signing of the customer's act on acceptance of the work. If positive results are obtained and the acceptance certificate is signed, the developer transfers to the customer:
An experimental sample of a new product accepted by the commission;
Protocols of acceptance tests and acts of acceptance of a prototype (dummy) of the product;
Calculations of economic efficiency of using the development results;
Necessary design and technological documentation for the production of an experimental sample.
The developer takes part in the design and development of a new product and, along with the customer, is responsible for achieving the product performance guaranteed by him.
The comprehensive implementation of research on a specific target program allows not only to solve a scientific and technical problem, but also to create a sufficient reserve for more efficient and high-quality development work, design and technological pre-production, as well as significantly reduce the amount of improvements and the timing of the creation and development of a new technology.
Experimental design developments (R&D). Continuation of applied R&D are technical developments: experimental design (R&D), design and technological (PTR) and design (PR) developments. At this stage, new technological processes are developed, samples of new products, machines and devices, etc. are created.
R&D is regulated by:
· STB 1218-2000. Development and production of products. Terms and Definitions.
· STB-1080-2011. “Procedure for the implementation of research, development and development work on the creation of scientific and technical products”.
· TCP 424-2012 (02260). The procedure for the development and production of products. Technical code. The provisions of the technical code apply to work on the creation of new or improved products (services, technologies), including the creation of innovative products.
· GOST R 15.201-2000, System for the development and production of products. Products for industrial and technical purposes. The procedure for the development and production of products.
and others (see Appendix 10).
The purpose of the development work is the development of a set of working design documentation in the amount and quality of development sufficient to put a certain type of product into production (GOST R 15.201-2000).
Development work in its objectives is a consistent implementation of the results of previously conducted applied research.
Development work is mainly carried out by design and engineering organizations. The material result of this stage is drawings, projects, standards, instructions, prototypes. The probability of practical use of the results is 90 - 95%.
Main types of work that are included in the OKR:
1) preliminary design (development of fundamental technical solutions of the product, giving a general idea of the principle of operation and (or) the device of the product);
2) technical design (development of final technical solutions that give a complete picture of the product design);
3) design (design implementation of technical solutions);
4) modeling, pilot production of product samples;
5) confirmation of technical solutions and their design implementation by testing layouts and prototypes.
Typical stages OKRs are:
1. Technical task - the source document, on the basis of which all work is carried out to create a new product, developed by the manufacturer of the product and agreed with the customer (main consumer). Approved by the lead ministry (whose profile the product under development belongs to).
In the terms of reference, the purpose of the future product is determined, its technical and operational parameters and characteristics are carefully substantiated: performance, dimensions, speed, reliability, durability and other indicators due to the nature of the work of the future product. It also contains information on the nature of production, conditions of transportation, storage and repair, recommendations on the implementation of the necessary stages of development of design documentation and its composition, a feasibility study and other requirements.
The development of the terms of reference is based on the performed research work, marketing research information, analysis of existing similar models and their operating conditions.
When developing TOR for R&D, information is used similar to that for the development of TOR for R&D (see above).
After coordination and approval, the technical task is the basis for the development of a draft design.
2. Preliminary design consists of a graphic part and an explanatory note. The first part contains fundamental design solutions that give an idea about the product and the principle of its operation, as well as data that determine the purpose, main parameters and overall dimensions. It gives an idea of the future design of the product, including general drawings, functional blocks, input and output electrical data of all nodes (blocks) that make up the overall block diagram.
At this stage, documentation for the manufacture of mock-ups is developed, they are manufactured and tested, after which the design documentation is corrected. The second part of the preliminary design contains the calculation of the main design parameters, a description of the operational features and an approximate work schedule for the technical preparation of production.
The layout of the product allows you to achieve a successful layout of individual parts, find more correct aesthetic and ergonomic solutions and thereby speed up the development of design documentation at subsequent stages.
The tasks of the draft design include the development of guidelines for ensuring manufacturability, reliability, standardization and unification at subsequent stages, as well as the preparation of a list of specifications for materials and components for prototypes for their subsequent transfer to the logistics service.
The draft design goes through the same stages of approval and approval as the terms of reference.
3. Technical project is developed on the basis of an approved preliminary design and provides for the implementation of the graphic and calculation parts, as well as the refinement of the technical and economic indicators of the product being created. It consists of a set of design documents containing the final technical solutions that give a complete picture of the design of the product being developed and the initial data for the development of working documentation.
The graphic part of the technical project contains drawings of a general view of the designed product, assemblies in the assembly and main parts. Drawings must be coordinated with technologists.
The explanatory note contains a description and calculation of the parameters of the main assembly units and basic parts of the product, a description of the principles of its operation, a rationale for the choice of materials and types of protective coatings, a description of all schemes and final technical and economic calculations. At this stage, when developing product options, a prototype is manufactured and tested. The technical project goes through the same stages of approval and approval as the terms of reference.
4. working draft is a further development and concretization of the technical project. This stage is divided into three levels: development of working documentation for an experimental batch (prototype); development of working documentation for the installation series; development of working documentation for serial or mass production.
The result of the R&D is a set of working design documentation (RKD) for putting a new type of product into production.
Working design documentation (RKD)- a set of design documents intended for the manufacture, control, acceptance, delivery, operation and repair of the product. Along with the term "working design documentation", the terms "working technological documentation" and "working technical documentation" are used with a similar definition. Working documentation, depending on the scope of use, is divided into production, operational and repair design documentation.
Thus, the result of R&D, in other words, scientific and technical products (STP) is a set of design documentation. Such a set of RKD may contain:
actual design documentation,
software documentation
operational documentation.
In some cases, if it is provided for by the requirements of the terms of reference, the technological documentation may also be included in the working technical documentation.
The various stages of R&D, as they are carried out, should contain their characteristic results, such results are:
· technical documentation based on the results of preliminary design;
· layouts, experimental and prototypes made in the course of R&D;
The results of testing prototypes: preliminary (PI), interdepartmental (MI), acceptance (PriI), state (GI), etc.
Similar information.
The complex of works on designing a new product usually includes three relatively independent stages of R&D (Table 1): 1) preparatory; 2) development of project documentation; 3) development of working documentation.
Table 1 Stages and stages of R&D
|
Stage |
Stage |
Main tasks and scope of work |
|
Preparatory |
Development of technical specifications for R&D |
Drawing up a project by the customer Project development by the contractor Establishment of a list of counterparties and coordination of private TK with them Coordination and approval of TK |
|
Development of project documentation |
Technical Proposal (is the basis for the adjustment of the TOR and the implementation of the preliminary design) |
Identification of additional or refined requirements for the product, its technical characteristics and quality indicators that cannot be specified in the TOR:
|
|
Preliminary design (serves as the basis for technical design) |
Development of fundamental technical solutions:
|
|
|
Engineering design |
The final choice of technical solutions for the product as a whole and its components:
|
|
|
Development of working documentation |
Development of working documentation for the manufacture and testing of a prototype |
Formation of a set of design documents:
|
|
preliminary tests |
Checking the compliance of the prototype with the requirements of the TOR and determining the possibility of its presentation for state (departmental) tests:
|
|
|
State (departmental) tests |
Assessment of compliance with the requirements of the TOR and the possibility of organizing mass production |
|
|
Development of documentation based on test results |
Making the necessary clarifications and changes to the documentation Assignment of documentation letter O1 Transfer of documentation to the manufacturer |
First stage - preparatory. At the preparatory stage of designing a new product, the need for its creation is substantiated and the composition of its main technical and economic parameters is agreed upon. At this stage, the market situation is studied, marketing research is carried out, the demand for a new product is analyzed and forecasted, and technological restrictions on the conditions for the production of a new product are established.
The results of calculations and approvals are reflected in the approved terms of reference (TOR) for development. This most important document contains the most essential characteristics of the designed product, detailed by the following aspects: the composition of the product and the requirements for its configuration, performance indicators, requirements for reliability, safety, manufacturability, unification, etc. At the preparatory stage, the process of project implementation is regulated: determining the composition of stages and works, the sequence and calendar dates for their implementation, establishing the composition of performers and distributing tasks between them, identifying counterparties and planning cooperation. Planning and organization of work on the project includes determining the organizational form of work (independently or by a third-party organization), the formation of working groups, the preparation of calendar schedules for the project, the calculation of the required resources and their provision, etc. management experienced design development
Second stage - - provides for the implementation of a set of works that determine the conceptual solutions for a new product. This stage of product design involves the completion of three stages of development 1) technical proposal, 2) draft design and 3) technical design.
Second stage - development of project documentation. This stage provides for the implementation of a set of works that determine the conceptual solutions for a new product: the choice of the principle of operation, the overall layout of the product, the requirements for the composition of nodes and functional blocks, engineering and cost analysis of the functional structure of the product, experimental work and testing of individual nodes and layout solutions, etc. .d. This stage of product design involves the completion of three stages of development 1) technical proposal, 2) draft design and 3) technical design.
Technical Proposal - a set of design documents containing a feasibility study for the development of the necessary product documentation based on the analysis of the technical specifications, various options for possible design solutions, patent research, etc. Documents are assigned the letter " P».
Preliminary design includes documents containing fundamental design solutions that give an idea about the device and the principle of operation of the product, as well as data that determine its main parameters and overall dimensions. Documents are assigned the letter " E».
Technical project - a set of documents that should contain the final technical solutions that give a complete picture of the design of the product, and the initial data for the development of working documentation. If necessary, models of experimental samples are made and tested. Documents are assigned the letter " T».
Completion of each of the listed stages is accompanied, as a rule, by the preparation of the relevant Project Documentation, and the holding of agreements with the customer on the achieved intermediate results.
At the third stage - developing working documentation- a set of design documentation is being prepared, which is necessary for the material implementation of the designed product. Working design documentation is developed separately for a prototype, for single, serial and mass production. With a single type of production, working design documents are assigned the letter " And».
The working draft provides for the most complete detailing of the design being developed, which provides the possibility of manufacturing, control and acceptance of individual parts and assemblies, as well as assembly, testing and operation of the product at the consumer. Working documentation includes the preparation of working drawings of parts, assembly units and assemblies of the product, production and operational documentation (product passport, user description, operating instructions, service maintenance documents, warranty documentation, etc.). When carrying out engineering calculations, the choice of a system of tolerances is justified, dimensional chains, optical, mechanical, electrical and other parameters, characteristics of individual parts and assemblies are checked. At this stage, among other documentation, consolidated specifications of parts and assemblies of the designed product are compiled, which are necessary for organizing its production, coding of the structural elements of the new product and design documentation is carried out.
Specifications are drawn up in the form of special lists of parts and assemblies of the product, and can also be presented in graphical form, reflecting the hierarchical structure of the product. The graphical representation of the specification is carried out in the form of a hierarchical diagram of the nodal and detailed composition of products. The design specifications of a new product are the most important result of R&D, widely used in production management for organizing new production, scheduling calculations in production departments and planning the supply of components and assemblies for cooperation.
Those using . strictly defined. produced by a costly method with the possible use of analogues. When determining the costs, it is necessary to take into account.
The state contract for the performance of research and (or) R & D for a defense order includes conditions on ownership of the results of intellectual activity and work.
The procedure for performing experimental design work for defense purposes
The procedure for the implementation of the OKR of the State Defense Order is determined by 15.203-2001. This standard was adopted to replace GOST B 15.203 - 79 and GOST B 15.204 - 79 of the Soviet era.Each separate stage of the R&D combines work aimed at obtaining certain final results, and characterized by signs of their independent targeted planning and financing.
When performing experimental design work on military topics, the following stages are established:
- draft design development
- development of a technical project
- development of working design documentation (RKD) for the manufacture of a prototype product
- production of a prototype product and carrying out preliminary tests
- carrying out state tests (GI) of a prototype of a VT product
- approval of design documentation for a product for serial industrial production
Advanced projects in the development of military products
In cases where research work has not been carried out or there are no sufficient initial data for drawing up a task for development work, preliminary project.Avan project is a complex of theoretical, experimental research and design work to substantiate the technical appearance, technical and economic feasibility and feasibility of developing complex military products.
The purpose of the preliminary project is to substantiate the feasibility and feasibility of creating a product, ensuring its high technical level, as well as determining the likelihood of implementing a conceptual idea for solving functional problems.
The main objectives of the preliminary project are the preparation of a TTZ (TK) project for the implementation of R & D, reducing the time and cost of developing defense products.
VAT on R&D, R&D and TR of the State Defense Order
When determining the price and values of cost items for R&D, it is necessary to take into account the taxation of the implementation of these works by value added tax (VAT).In accordance with Article 149 of the Tax Code, the implementation of research (R&D), experimental design (R&D) and technological work (RT), related to the defense order, is exempt from value added tax .
The executor of the State Defense Order, in accordance with Article 170 of the Tax Code, is obliged to keep separate accounting (separately account for the amounts of "input" VAT that are used in taxable and non-VATable transactions).
Accounting for research and development work of the defense order is carried out in accordance with PBU 17/02 "Accounting for the costs of research, development and technological work."
Legal and regulatory framework for R&D of defense orders
The procedure for performing research and development work in the field of state defense orders is determined.Guidelines for approved by the Ministry of Science and Technology Policy of Russia on June 15, 1994 N OR-22-2-46 and protocol of the military-industrial complex dated December 19, 2012 N 13.
The procedure for determining the composition of costs for research and development work for defense purposes was approved by order of the Ministry of Industry and Energy of Russia dated 23.08.2006 N 200 and protocol of the military-industrial complex dated January 26, 2011 No. 1c.
Features of the calculation of the price of research and development work in the field of the State Defense Order
The new Decree on state regulation of defense order prices, which entered into force at the beginning of 2018, has significantly changed the legislative framework in the field of pricing. However, .R&D pricing according to Decree No. 1465
In accordance with the current Regulation, approved by Resolution No. 1465, the fundamental method for determining the price of research and development work is the cost method. Moreover, in subsequent years, the formed price of work is not subject to indexation (clause 21 of the Regulations), and cannot be determined by the indexation method by cost items (clause 27 of the Regulations).The price of research and development work is the sum of reasonable costs for the performance of these works, included in the cost, and profit.
It is allowed to form the price of R&D and (or) R&D by means of . At the same time, the dependence of the price of the selected work - analogue on its main consumer parameters should be determined. The calculation of the price of work must be made taking into account differences in technical characteristics, complexity, uniqueness and volume of work performed.
Economic and mathematical models can serve as the basis for the formation of the price of work, certain types of costs or labor intensity of work.
R&D pricing of the state defense order until 2018
The price of development and research work in the field of defense orders can be determined in several ways: by the calculation method, by the indexation of cost items , , , and also by a combination of the above methods.Calculation is the main method for calculating prices for research and development.
Prices for R&D, the completion period of which exceeds one year, are determined by indexing by cost items based on the sums of costs for the entire period of work, calculated separately for each stage in the conditions of each year of their implementation.
And also on . The analog pricing method is used in combination with the costing and indexing methods.
It is used to determine the price for the work performed in the absence of the possibility of its establishment by methods of calculation, indexing, analogues or their combinations.
The price of development and research works is formed on the basis of reasonable costs for the performance of work and the amount of profit. The price of R&D as a whole is determined by summing up the prices of the stages of work carried out in accordance with the tactical and technical (technical) task.
Analogue method of R&D pricing
Calculation of the cost of experimental design, research and technological work by the analog method is based on the composition and magnitude of the actual costs of previously performed similar work using the appropriate "novelty factors".At the same time, it is recommended to separately evaluate the labor intensity of previously performed similar work, the composition and qualifications of direct performers.
The planned calculation of the price of R & D or R & D by the analog method is compiled for each stage of work.
Analog pricing method for military products
The price of a unit of production is determined on the basis of the price of a product similar in its functional purpose. The calculations take into account differences in technical characteristics, complexity and uniqueness of the types and volumes of work, as well as the level of qualification of workers and specialists.It is required to establish the dependence of its price on the main consumer parameters. The determination of the price for modernized products by the analog method is carried out on the basis of price increments that ensure the achievement of the specified values of various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).
Method of expert estimates for calculating prices for R&D of the state defense order
The subject of an expert assessment can be both the total price and the costs for individual costing items or stages of work.The basis for making a decision on determining the price may be the expert opinion of the scientific and technical council or the leader of the topic (scientific supervisor of research, chief designer of R&D).
When setting the price for research and development work by the method of expert assessments, all factors that may have an impact on the performance of work and will justify the result obtained should be taken into account. To do this, it is necessary to separately assess the composition and qualifications of the sole R&D performers, the availability of the material and technical base, the laboriousness of the work, the need for material resources, the composition and qualifications of the performers planned to be engaged by the sole R&D performers to perform the components of R&D and R&D.
It is advisable to calculate the price of R&D or R&D by the expert method for each stage of R&D or R&D and in combination with other methods for determining the price.
Composition of the RCM kit for military R&D
As a rule, the term for performing research and development work on a defense order exceeds one year. Therefore, the justification of the price of work is drawn up in forms that allow you to submit data for each year of work performed separately. The numbering of such standard forms of the RCM uses the letter " d».In addition, to justify the costs and prices of research and development work, information is provided separately for each.
RCM forms for research and development until 2018
A set of RCMs to justify the price of R & D for a defense order, performed for more than one year, is drawn up according to the forms of Annexes N 1d - 15d to the order of the FTS of 02/09/2010 N 44-a or according to the forms of the FTS order of 03/24/2014 N 469-a N 1 R&D, Form N 2 R&D, Form N 3 R&D, Form N 4 R&D, Form N 4.1 R&D, Form N 5 R&D, Form N 5.1 R&D, Form N 5.2 R&D, Form N 5.3 R&D, Form N 6 R&D, Form N 6.1 R&D Form N 7 R&D Form N 8 R&D Form N 9 R&D Form N 9.1 R&D Form N 9.1.1 R&D Form N 9.2 R&D Form N 9.3 R&D Form N 10 R&D Form N 10.1 R&D , Form N 11 R&D).Forms of documents put into effect by the Order of the already disbanded FTS of Russia dated 03/24/2014 No. 469-a are developed in accordance with the Regulations on state regulation of prices for products supplied under the state defense order, approved by Decree of the Government of the Russian Federation dated December 5, 2013 No. 1119 , which became invalid on March 7, 2017 (Decree of the Government of the Russian Federation of February 17, 2017 No. 208).
However, the validity of the forms of documents Order No. 469a was not canceled. Of the approved forms of this order, only the forecast price request form was canceled that year (Order No. 947/17 of the Federal Antimonopoly Service of Russia dated July 17, 2017).
The effect of standard forms approved by orders of the Federal Tariff Service No. 44 and No. 469-a was canceled in March 2018.
Current RCM forms for R&D
Order No. 116/18 of the Federal Antimonopoly Service of Russia dated January 31, 2018 approved new standard forms. The order came into force on March 3, 2018.In standard forms Price Structures and Costing for research and development work, two special items are provided: “costs for special equipment for scientific (experimental) work” (5) and “costs for work performed by third parties” (13), including “costs of third-party component parts organizations” (13.1) and “other works and services performed by third parties” (13.2).
In addition, Order No. 116/18 for R&D introduced separate standard forms of transcripts: Form No. 7 (7d) R&D (R&D) “Explanation of costs for work (services) performed by co-executing organizations”; Form No. 9 R&D (R&D) "Deciphering the basic salary"; Form No. 15 (15d) R&D (R&D) “Explanation of costs for special equipment”; Form No. 15.1 (15.1d) R & D (R&D) "Explanation of the costs of manufacturing special equipment on our own."
Submission of information to justify the price of R & D and the costs of their implementation is carried out according to standard forms separately for each stage of work and by year of work. It is allowed to determine the labor intensity of work in man/hours.
R&D price type
The procedure and conditions for applying the type of price for research and (or) development work are established by the Regulations on state regulation of prices for products supplied under the state defense order (Government Decree No. 1465 dated 02.12.2017) .The choice of the type of price is carried out taking into account the type of work, their duration and the availability of initial data to determine an economically justified price.
When concluding a contract for research and (or) R&D in promising areas for the development of new types of military products, for conducting exploratory research in such areas, if at the time of the conclusion of the contract it is impossible to determine the amount of costs associated with the implementation of these works, indicative (specified) price or cost-recovery price.
