Stages of implementation of research and env. R&D or contracting? Component of env
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 innovation, 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
"Actual issues of accounting and taxation", 2012, N 16
The company has carried out development work (R&D) within the framework of the state defense order according to the terms of reference of a foreign customer (a Chinese company). The specificity of this transaction lies in the fact that, given the special regulation of relations in the field of military-technical cooperation with foreign states, it was concluded not directly with a foreign partner, but under a commission agreement with a state intermediary for the export (import) of military products.
Disputes with controllers on the issue of determining the place of implementation of these works for the purpose of taxing VAT reached the Presidium of the Supreme Arbitration Court of the Russian Federation. Looking ahead, let's say that the operative part of the decision at the time of publication of this material is already known. We will intrigue the reader - we will not immediately voice it. We believe that it is necessary to understand this complicated story step by step.
Circumstances of the dispute
So, the state-owned enterprise entered into a contract with a Chinese company for the import and export of products, assuming obligations to provide military-technical support for the work.
Due to the fact that this contract was concluded in the field of military-technical cooperation with foreign states, it was assumed that the transaction would be carried out by the enterprise as a state intermediary for the export (import) of military products on its own behalf, however (!) at the expense of the company with which this company has entered into commission agreement, in accordance with the terms of which the company undertakes to carry out development work on the terms of reference of a foreign customer and transfer a set of documentation and a prototype on the conditions provided for contract, imprisoned state-owned enterprise with a foreign customer.
Features of the sphere of interaction
Before delving into the dispute itself, which was the subject of litigation, we consider it necessary to note the following. The sphere of interaction between the three counterparties identified above (a foreign customer, a contractor and a company-consignor), namely military-technical cooperation, is very specific and not easy. It is possible to carry out only those types of activities that are expressly permitted, and by those persons who are expressly permitted to do so.
Relations in the field of military-technical cooperation of the Russian Federation with foreign states, state regulation and financing of work in it, the procedure for participation in the implementation of this cooperation of developers, manufacturers of military products is established by Law N 114-FZ<1>, in accordance with Art. 1 of which military-technical cooperation is understood as activities in the field of international relations related to the export and import, including the supply or purchase, of military products, as well as the development and production of military products, which are weapons, military equipment, works , services, results of intellectual activity, including exclusive rights to them (intellectual property) and information in the military-technical field. It also includes the results OKR on the creation, modernization and (or) destruction (disposal) of weapons and military equipment (paragraph 17, article 1 of Law N 114-FZ).
<1>Federal Law No. 114-FZ of July 19, 1998 "On military-technical cooperation between the Russian Federation and foreign states".
In accordance with the provisions of the State Military Standard of the Russian Federation GOST RV 15.203-2001<2>(hereinafter referred to as the Standard) R & D is recognized as a set of works on the development of design and technological documentation for a prototype of a military equipment (VT) product, the manufacture and testing of a prototype (pilot batch) of a military equipment product, performed during the creation (modernization) of a military equipment product according to the tactical and technical assignment state customer (customer) (clause 3.1.1 of the Standard).
<2>"The system for the development and production of products. Military equipment. The procedure for performing experimental design work to create products and their components." Entered into force on 01.01.2003.
Article 12 of Law N 114-FZ enshrines the right of organizations engaged in foreign trade activities in relation to military products to participate in the military-technical cooperation of the Russian Federation with foreign states. Thus, according to paragraph 1 of this article, foreign trade activities in relation to military products can be carried out by federal state unitary enterprises (state intermediaries) established by decision of the President of the Russian Federation, joint-stock companies, 100% of whose shares are owned by the Russian Federation or state corporations, as well as the state corporation Russian Technologies "<3>.
<3>The Russian Federation was created on the basis of the Federal Law of November 23, 2007 N 270-FZ "On the State Corporation "Russian Technologies".
Note. The implementation of foreign trade activities by Russian individuals is prohibited (clause 4, article 6 of Law N 114-FZ).
This activity can be carried out by other Russian organizations, but subject to a number of conditions: firstly, they must be developers and manufacturers of military products; secondly, these persons must obtain the right to carry out foreign trade activities in relation to military products; thirdly, at least 51% of the shares (stakes) of such persons must belong to the Russian Federation.
Note! The subjects of civil law relations in the field of export of military products may not be any, but strictly defined persons who have received the right to do so in the prescribed manner.
Characters
As you can see, there are no strangers in this area. So, the characters of our story:
- a Chinese company (hereinafter referred to as a foreign customer);
- federal state unitary enterprise (hereinafter referred to as the executor). Indeed, the Rosoboronexport enterprise, which has concluded a contract with a foreign customer, is a state intermediary in the implementation of foreign trade activities in relation to military products (clause 1 of the Charter of the enterprise<4>), in accordance with Art. 1 Law N 114-FZ, which is a military product in order to implement the state policy in the field of military-technical cooperation of the Russian Federation with foreign states and profit from this activity (clause 10 of the Charter of the enterprise);
- a company with which the performer has entered into a commission agreement and which is the main character, since as a result of an on-site tax audit, disputes with controllers arose in relation to it, which led to a series of litigations. According to the commission agreement society(principal) is obliged to perform R & D, produce and supply design documentation for a special product, its mathematical model and prototype<5>on the terms stipulated by the contract concluded by the contractor with a foreign customer<6>.
<5>A prototype of a VT product is a VT product manufactured in the course of R&D according to the newly developed working design and technological documentation for adoption (supply, operation, intended use) and production (clause 3.1.11 of the Standard).
<6>State contract for the performance of R & D - a contract concluded by the customer and the performer of the R & D, which provides for the obligations of the parties and their responsibility for the performance of the R & D (clause 3.1.17 of the Standard).
Position of the taxpayer
The Company, believing that it performs R & D as part of the fulfillment of obligations to a foreign customer, proceeded from the fact that the territory of the Russian Federation is not recognized as the place for the implementation of these works (clause 4, clause 1.1, article 148 of the Tax Code of the Russian Federation) and, accordingly, these operations are not an object taxation of VAT (clause 1, article 146 of the Tax Code of the Russian Federation).
We remind readers that the above norms establish a rule for determining the place of sale of works (services). Here the main criterion is the location of the buyer's activities. Thus, the territory of the Russian Federation is considered the place of the buyer's activities in the event of his actual presence in the territory of the Russian Federation on the basis of state registration of the organization, and in its absence - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body, the place location of a permanent representative office (if the works (services) are provided through this permanent representative office) (paragraph 2, paragraph 4, paragraph 1, article 148 of the Tax Code of the Russian Federation). That is, if the buyer operates on the territory of the Russian Federation, the territory of the Russian Federation is recognized as the place of implementation of work and, accordingly, the amount of VAT is payable to the budget of the Russian Federation. This provision applies in particular to R&D. Thus, if the buyer of these services is a foreign person registered and operating in the territory of a foreign state, the territory of the Russian Federation is not recognized as the place of sale of services and, accordingly, these services are not subject to VAT in the Russian Federation (Letters of the Ministry of Finance of Russia dated 08.09.2011 N 03 -07-08 / 276, Federal Tax Service of Russia for Moscow dated May 19, 2011 N 16-15 / 49161).
The position of the tax authorities
The controllers, on the contrary, came to the conclusion about the unlawful application by the company of the provisions of Art. 148 of the Tax Code of the Russian Federation, which determine the place of sale of works (services), considering that the result of the fulfillment of obligations by the taxpayer was export supply through the commission agent of the military property complex (technical documentation and prototype). We believe that the basis for such conclusions was the following. The contractor (according to the commission agreement - the commission agent) under the agreement assumes, in particular, obligations for:
- providing legal and banking support for export operations related to the performance of work, the supply of property and documentation to the customer;
- ensuring, at the expense of the committent, obtaining an export license for the work performed, the supplied property and documentation, as well as issuing a transaction passport;
- registration by the customs broker of an export license with the customs authority, customs clearance of property and documentation;
- organization of ground handling of property and documentation at the airport of shipment, as well as the organization of air transportation and forwarding of property and documentation.
Taking into account the specifics of legal regulation in the field of military-technical cooperation with foreign states, having analyzed the terms of the contract and the commission agreement submitted as part of the tax audit, as well as having studied the documents available in the case (invoices, customs declarations, etc.), the inspection established that the contractor under the contract was issued an opinion on the export of military products supplied under the commission agreement. The export of technical documentation was issued by licenses for the export of military products. In the contract, the parties agreed on the terms of delivery of products, requirements for the procedure for its delivery, container and packaging. In the opinion of controllers, the export of the technical project documentation is confirmed by the cargo customs declarations.
Tax officials drew attention to another important point. According to the provisions of Art. 1371 of the Civil Code of the Russian Federation, exclusive rights to an invention, utility model or industrial design created in the course of the execution of an R&D contract are granted to the customer, provided that the contract contains the appropriate condition. In the absence of such a condition, the exclusive rights belong to the performer. In this case, the customer has the right, unless otherwise provided by the contract, to use the invention, utility model or industrial design created in this way for the purposes for which the relevant contract was concluded, under the terms of a simple (non-exclusive) license during the entire term of the patent without payment for this is the use of additional rewards.
In the case under consideration, the exclusive rights in respect of intellectual property obtained in the course of R&D under an agreement with a foreign customer remained on the territory of the Russian Federation. As follows from the case file, the company transferred the documentation and a prototype product to the foreign customer, but (in accordance with the contract) did not transfer exclusive rights to the result of intellectual property. Moreover, due to the peculiarities of the concluded transaction, these rights remained with the contractor, that is, on the territory of the Russian Federation. The fact is that in accordance with the concluded contract, all exclusive rights to intellectual property, including inventions, samples and other scientific and technical results, belong to the contractor.
Due to the fact that the contractual relations in question cannot be qualified as the implementation of R & D, since the exclusive rights to the results of the work were not transferred to the foreign customer, the inspection considered that the export delivery of the product was carried out in his favor (design documentation for the special product, its mathematical model and prototype ). Accordingly, according to the tax authorities, the place of OCR implementation is Russia, and the transaction with a foreign counterparty is the export of goods, the sale of which is taxed at a rate of 0%.
As a result, the inspectorate charged the company with VAT at a rate of 18% due to the failure to submit, after 180 days, the documents necessary to confirm the zero rate (Article 165 of the Tax Code of the Russian Federation).
Fight to the bitter end
The courts of three instances upheld the position of the inspectors on the commission of actions by the company for the export supply of products. Nevertheless, we believe that the taxpayer initiated a review of this case in the Supreme Arbitration Court of the Russian Federation as efficiently as possible, especially since the price of the issue is considerable - for this episode of the case under consideration, it amounted to more than 15 million rubles. Challenging the conclusions of the courts, the company "played" on the peculiarities of the legal nature of the concluded contract.
Legal regulation of relations related to the creation of new results of intellectual activity is carried out by Ch. 38 of the Civil Code of the Russian Federation. The definition of the contract for the implementation of R & D is given in paragraph 1 of Art. 769 of the Civil Code of the Russian Federation, in accordance with the norms of which the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology, and the customer - to accept the work and pay for it. In other words, R&D contracts formalize relations for the creation of new results of intellectual activity, primarily scientific and technical products: new materials, devices, technologies, as well as direct research on their creation. The contractor undertakes, on the basis of the customer's technical assignment, to develop a sample of a new product, design documentation for it, and the customer - to accept the work and pay for it. Further, arguing in the given vein, the company distinguishes between the "contract for the performance of R & D" and the "delivery contract". In his opinion, the main difference lies in the fact that, under a supply agreement, the buyer receives an item purchased from third parties or manufactured by a supplier, but without individual features (serial model), while under an R & D agreement, a sample of a new product is developed in in accordance with the needs defined by the customer in the terms of reference. At the same time, the implementation of R&D is always associated with obtaining a certain result that has a materialized character - a sample of a new product or design documentation.
Proving that the concluded contract by its nature is an agreement for the performance of R & D, the place of performance of which is the location of the customer (in this case, the territory of a foreign state), and motivating its point of view by the terms of the concluded contract, the company argues as follows. The contract establishes that in order to fulfill the technical specifications of the customer, the contractor will do the work, and also put him documentation and property. The content of these terms is also defined by the contract:
- the term "works" means R & D for the development of documentation, the manufacture of special products, services provided by the contractor to the customer for the delivery of property and documentation, as well as consultations based on the results of the work performed;
- the term "documentation" means a set of design documentation for a special product and a mathematical model developed by the contractor for transfer to the customer;
- the term "property" means a sample of a special product developed by the contractor in accordance with the terms of reference of a foreign customer.
Accordingly, the concluded contract, by its nature, is an agreement for the performance of R & D, the place of performance of which is the location of the customer (foreign state). And the fact that the exclusive rights to the result of the work were not transferred to a foreign customer cannot be considered as a basis for a different qualification of the subject of the contract.
The bottom line is this. The Board of Judges of the Supreme Arbitration Court of the Russian Federation in Ruling No. VAC-2296/12 dated May 10, 2012 on the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation, disagreeing with the conclusions of the lower courts, indicated that the resolution of the issue of ownership of the exclusive right to the results of intellectual activity created in the course of the R&D , does not affect the qualification of this agreement as a contract type agreement.
* * *
At a meeting held on 17.07.2012, the Presidium of the Supreme Arbitration Court of the Russian Federation canceled the decisions of the lower courts without remitting the case for a new trial. Note that at the time of preparation of the editorial material, only the operative part of the decision was known. However, in order to draw final conclusions regarding this situation, it is necessary to wait for the very text of the judicial act, the appearance of which we will inform the reader without fail.
N.V. Firfarova
Magazine editor
"Current Issues
accounting and taxation"
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 R&D unites works 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, significantly changed legal framework in the field of pricing. However, .R&D pricing according to Decree No. 1465
In accordance with the current Regulation, approved by Resolution No. 1465 , the fundamental method for determining the price of research and development work is the cost method. Moreover, in subsequent years, the formed price of work is not subject to indexation (clause 21 of the Regulations), and cannot be determined by the indexation method by cost items (clause 27 of the Regulations).The price of research and development work is the sum of reasonable costs for the performance of these works, included in the cost price, and arrived.
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, cost item indexing method, , , as well as 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 is established Regulations on state regulation of prices for products supplied under the state defense order (Government Decree No. 1465 dated December 2, 2017).The choice of the type of price is carried out taking into account the type of work, their duration and the availability of initial data to determine an economically justified price.
When concluding a contract for research and (or) R&D in promising areas for the development of new types of military products, for conducting exploratory research in such areas, if at the time of the conclusion of the contract it is impossible to determine the amount of costs associated with the implementation of these works, indicative (specified) price or cost-recovery price.
Abbreviations used when performing research and development work in the field of state defense orders
Russian military standards for research and development
Russian state national military standards are denoted by the letters "RV" (GOST RV). New standards are being introduced to replace the Soviet ones, denoted by the letter "B" (GOST V).Justification of the price of "non-GOZ" R&D
By order of the Ministry of Industry and Trade of Russia No. 1788 dated September 11, 2014, the Methodology for determining and justifying the initial (maximum) price of government contracts (NMCC) for the implementation of research (R&D), experimental design (R&D) and technological work (TR) was approved. This method is overhead for OKR and TR - 250% of the payroll| 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: - elaboration of research results; – 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. With the help of 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 regards the influence of competition on the determination of the internal rate of return, when setting the rate of return according to the average values of profitability, 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 which the previously manufactured 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 cost + 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.
