The order of execution of the env. Stages and stages of environmental control at an enterprise
Using . strictly defined. produced by a costly method with the possible use of analogues. When determining costs, it is necessary to take into account.
The state contract for the implementation of research and (or) development work for a defense order includes conditions on ownership rights to the results of intellectual activity and work.
The procedure for performing development work for defense purposes
The procedure for performing R&D of the State Defense Order is determined by 15.203-2001. This standard was adopted to replace GOST V 15.203 - 79 and GOST V 15.204 - 79 of the Soviet era.Each individual stage of development work combines work aimed at obtaining certain final results, and is characterized by signs of their independent target planning and financing.
When performing development work on military topics, the following stages are established:
- development of a preliminary design
- development of technical project
- development of working design documentation (DDC) for the manufacture of a prototype product
- manufacturing a prototype product and conducting 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
Advance projects in the development of military products
In cases where research work has not been carried out or there is no sufficient initial data for drawing up an assignment for development work, it is carried out preliminary project.Advance project is a complex of theoretical, experimental studies and design work to substantiate the technical appearance, technical and economic feasibility and feasibility of developing complex military products.
The purpose of the preliminary design is to substantiate the possibility and feasibility of creating a product, ensuring its high technical level, as well as determining the likelihood of realizing the conceptual plan for solving functional problems.
The main objectives of the preliminary project are to prepare a technical specification (TZ) project for the implementation of R&D, reducing time and reducing costs for the development of defense products.
VAT on R&D, R&D and TR of the State Defense Order
When determining the price and values of costing items when performing research and development work, it is necessary to take into account the taxation of the implementation of these works with value added tax (VAT).In accordance with Article 149 of the Tax Code, the implementation of scientific research (R&D), experimental design (R&D) and technological work(RT), related to defense orders are 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 records (separately account for the amounts of “input” VAT that are used in taxable and non-VAT-taxable transactions).
Accounting for research and development work on defense orders is carried out in accordance with PBU 17/02 “Accounting for expenses on research, development and technological work.”
Regulatory framework for R&D of defense orders
The procedure for carrying out research and development work in the field of state defense procurement is determined.Methodological recommendations approved by the Ministry of Science and Technical Policy of Russia on June 15, 1994 N OR-22-2-46 And Protocol of the Military Industrial Complex dated December 19, 2012 No. 13.
The procedure for determining the composition of costs for research and development work for defense purposes has been approved by order of the Ministry of Industry and Energy of Russia dated August 23, 2006 N 200 And protocol of the military industrial complex dated January 26, 2011 No. 1c.
Features of calculating the price of research and development work in the field of State Defense Order
The new Decree on state regulation of defense order prices, which came into force at the beginning of 2018, significantly changed the legislative framework in the field of pricing. However, .Pricing for research and development work according to Resolution No. 1465
In accordance with the current Regulations 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 method of indexation by cost items (clause 27 of the Regulations).The price of research and development work is the sum of reasonable costs for performing these works, included in the cost, and profit.
It is allowed to formulate the price of research and development work and (or) development work using. In this case, the dependence of the price of the selected analogue work on its basic consumer parameters must be determined. The cost of work must be calculated taking into account differences in technical characteristics, complexity, uniqueness and volume of work performed.
The basis for determining the price of work, individual species economic and mathematical models can serve as a basis for determining the costs or labor intensity of work.
Pricing for R&D of state defense orders until 2018
The price of development and research work in the field of defense procurement can be determined in several ways: the calculation method, the method of indexing cost items, , , as well as a combination of the above methods.Calculation is the main method for calculating prices for research and development work.
Prices for R&D, the duration of which exceeds one year, are determined by indexing by cost items based on the amount of costs for the entire period of work, calculated separately for each stage under the conditions of each year of their implementation.
And also on . The analogue pricing method is used in combination with calculation and indexing methods.
It is used to determine the price of work performed in the absence of the possibility of establishing it using methods of calculation, indexing, analogues or combinations thereof.
The price of development and research work is determined based on the reasonable costs of performing the work and the amount of profit. The R&D price as a whole is determined by summing up the prices of the stages of work carried out in accordance with the tactical and technical (technical) specifications.
Analogue method of pricing research and development work
Calculation of the price of development, research and technological work using the analogue method is carried out based on the composition and size actual costs previously completed similar work using the appropriate “novelty coefficients”.In this case, it is recommended to separately evaluate the labor intensity of previously performed similar work, the composition and qualifications of the direct performers.
A planned calculation of the price of research and development work using the analogue method is compiled for each stage of work.
Analog pricing method for military products
The unit price of a product is determined based on 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 skill level of workers and specialists.It is necessary to establish the dependence of its price on basic consumer parameters. Determining the price of modernized products using the analogue method is carried out based on price increments that ensure the achievement of specified values of various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).
Method of expert assessments for calculating R&D prices for state defense orders
The subject of expert assessment can be both the total price and costs for individual costing items or stages of work.The basis for making a decision to determine the price may be expert opinion scientific and technical council or topic leader (scientific supervisor of research work, chief designer of R&D).
When setting the price for research and development work using the method of expert assessments, one should take into account all the factors that may have an impact on the performance of the work and will allow one to justify the result obtained. To do this, it is necessary to separately evaluate the composition and qualifications of the only performers of research and development work, the availability of material and technical base, the labor intensity of the work, the need for material resources, composition and qualifications of performers planned to be attracted by the only performers of research and development work to carry out the components of research and development work.
Calculation of the cost of research and development work by expert method It is advisable to carry out at each stage of research and development work and in combination with other methods of determining prices.
Composition of the RCM set for military R&D
As a rule, the period for performing research and development work on a defense order exceeds one year. Therefore, justification for the price of work is drawn up using forms that allow data to be presented for each year of work performed separately. The numbering of such standard RCM forms uses the letter “ d».In addition, to justify the costs and prices of research and development work, information is presented separately for each.
RCM forms for research and development work until 2018
RCM set for justification R&D prices for defense orders carried out for more than one year, is drawn up according to the forms of Appendices No. 1d - 15d to the FTS order No. 44-a dated 02/09/2010 or according to the forms of the FTS order No. 469-a dated 03/24/2014 (Form No. 1 R&D, Form N 2 R&D, Form N 3 R&D, Form N 4 R&D, Form N 4.1 R&D, Form N 5 R&D, Form N 5.1 R&D, Form N 5.2 R&D, Form N 5.3 R&D, Form N 6 R&D, Form N 6.1 R&D, Form N 7 R&D, Form N 8 R&D, Form N 9 R&D, Form N 9.1 R&D, Form N 9.1.1 R&D, Form N 9.2 R&D, Form N 9.3 R&D, Form N 10 R&D, Form N 10.1 R&D, Form N 11 R&D) .The document forms put into effect by Order No. 469-a of the already disbanded FTS of Russia dated March 24, 2014, were developed in accordance with the Regulations on state regulation of prices for products supplied under the state defense order, approved by Government Decree Russian Federation dated December 5, 2013 No. 1119, which became invalid on March 7, 2017 (Resolution of the Government of the Russian Federation dated February 17, 2017 No. 208).
However, the validity of the document forms Order No. 469a was not canceled. Of the approved forms of this order, only the request form for forecast prices was canceled that year (Order of the Federal Antimonopoly Service of Russia dated July 17, 2017 No. 947/17).
The standard forms approved by FTS orders No. 44 and No. 469-a were 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 Cost calculation for research and development work, two special articles are provided: “costs of special equipment for scientific (experimental) work” (5) and “costs of work performed by third-party organizations” (13), including “costs of third-party organizations for the implementation of components" (13.1) and "other work and services performed by third parties" (13.2).
In addition, Order No. 116/18 introduced separate standard decoding forms for R&D: Form No. 7 (7d) R&D (R&D) “Decoding 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) “Deciphering the costs of special equipment”; Form No. 15.1 (15.1d) Research and development work (R&D) “Deciphering 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 person/hours.
Type of R&D price
The procedure and conditions for applying the type of price for carrying out 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 December 2, 2017).The choice of price type is carried out taking into account the type of work, its duration and the availability of initial data to determine an economically justified price.
When concluding a contract for carrying out research and (or) development work in promising areas of developing new types of military products, for conducting exploratory research in such areas, if at the time of concluding the contract it is impossible to determine the amount of costs associated with the implementation of these works, it is applied approximate (to be 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 work
Russian state national military standards are designated by the letters “RV” (GOST RV). New standards are being introduced to replace the Soviet ones, designated by the letter “B” (GOST V).Justification of the price of “non-GOZ” R&D
Order of the Ministry of Industry and Trade of Russia No. 1788 dated September 11, 2014 approved the Methodology for determining and justifying the initial (maximum) price of government contracts (NMTC) for the implementation of scientific research (R&D), experimental design (R&D) and technological work (TR). This method invoices for OCD and TR – 250% of the payrollScientific research work (R&D) – These are scientific developments related to searching, conducting research, experiments in order to obtain new knowledge, test hypotheses, establish patterns, and scientific substantiation of projects.
The implementation of research work is regulated by the following regulatory documents: GOST 15.101-98 “Procedure for carrying out research work”, GOST 7.32-2001 “Preparing a report on research work”, STB-1080-2011 “Procedure for carrying out research, development and experimental technological work on the creation of scientific and technical products” and etc. (Appendix 10).
Distinguish fundamental, search and applied Research
Fundamental and exploratory work is, as a rule, not included in the product life cycle, but on their basis ideas are generated that can be transformed into applied research.
Basic Research can be divided into “pure” (free) and targeted.
“Pure” fundamental research- this is research main goal which is the discovery and knowledge of unknown laws and patterns of nature and society, the causes of phenomena and the discovery of connections 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 basic research are aimed at solving specific 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 understand the laws of nature and society, but also to explain phenomena and processes, to more fully understand the object being studied, and to expand human knowledge.
This basic research can be called goal-oriented. They retain the freedom to choose working methods, but unlike “pure” basic research there is no freedom to choose research objects; the area and purpose of the research are tentatively specified (for example, the development of a controlled thermonuclear reaction).
Basic Research carried out 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 work aimed at studying ways and means practical application results of fundamental research. Their implementation presupposes the possibility of alternative directions for solving an applied problem and the choice of the most promising direction her decisions. They are based on known results of fundamental research, although as a result of the search, their main provisions may be revised.
The main purpose of exploratory research– use of the results of fundamental research for practical application in various fields in the near future (for example, searching and identifying opportunities for using lasers in practice).
Exploratory research may include work on the creation of fundamentally new materials, metal processing technologies, research and development scientific foundations optimization of technological processes, search for new medicines, analysis of the biological effects of new chemical compounds on the body, etc.
Exploratory research has varieties: exploratory research of a broad profile without a special application to a particular production and of a narrowly focused nature for solving issues of specific industries.
Search work is carried out in universities, academic and industry research institutes. In individual sectoral institutes of industry and other sectors of the national economy specific gravity search work reaches 10%.
Probability practical use search research is about 30%.
Applied research (R&D) are one of the stages life cycle creating new types of products. These include research that is carried out for the purpose of practical use of the results of fundamental and exploratory research in relation to specific tasks.
The purpose of applied research is to answer the question “is it possible to create a new type of product, material or technological process based on the results of fundamental and exploratory research, and with what characteristics.”
Applied research is carried out mainly in industrial research institutes. results applied research– patentable schemes, scientific recommendations proving the technical feasibility of creating innovations (machines, devices, technologies). At this stage you can high degree likelihood of setting a market target. The probability of practical use of applied research is 75 - 85%.
Research work consists of stages (phases), 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 them are determined by the specifics of the research work.
According to GOST 15.101-98 “Procedure for carrying out research work,” the main stages of research work are:
1. Development of technical specifications (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, and customer requirements are taken into account. Based on the results of the analysis, areas of research and ways to implement the requirements that the product must satisfy are selected. A scientific report is being compiled technical documentation by stage, the necessary performers are determined, technical specifications are prepared and issued.
At the stage of developing technical specifications for research work, the following types of information are used:
· object of study;
· description of the requirements for the object of research;
· list of functions of the research object of a general technical nature;
· a list of physical and other effects, patterns and theories that may be the basis for the operating principle of a new product;
· technical solutions (in forecasting studies);
· information about the scientific and technical potential of the research performer;
· information about the production and material resources of the research performer;
· 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 timing of product updates;
· offers of licenses and know-how on the subject of research.
2. Choosing the direction of research– collection and study of scientific and technical information, drawing up an analytical review, conducting patent research, formulating possible directions for solving problems set in the research specifications and their comparative assessment, choosing and justifying the adopted direction of research and methods for solving problems, comparing expected indicators new products after the implementation of research results with existing indicators of analogue products, assessment of the approximate economic efficiency of new products, development of a general research methodology. Drawing up an interim report.
3. Conducting theoretical and experimental research– development of working hypotheses, construction of models of the research object, justification of assumptions, scientific and technical ideas are tested, research methods are developed, the choice of various types of schemes is justified, calculation and research methods are selected, the need for experimental work is identified, and methods for their implementation are developed.
If the need for experimental work is determined, the design and manufacture of mock-ups and an experimental sample are carried out.
Bench and field experimental tests of the sample are carried out using developed programs and methods, the test results are analyzed, and the degree of correspondence of the data obtained on the experimental sample to the calculated and theoretical conclusions is determined.
If there are deviations from the specifications, then the experimental sample is revised, additional tests are carried out, and if necessary, changes are made to the developed diagrams, calculations, and technical documentation.
4. Registration of research results– drawing up reporting documentation on the results of research work, including materials on the novelty and feasibility of using the results of research work, on economic efficiency. If positive results are obtained, then scientific and technical documentation and a draft technical specification 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, they are registered through the patent service, regardless of the completion of all technical documentation. Before presenting the research work to the commission, the topic leader draws up a notice of its readiness for acceptance.
5. Topic acceptance– discussion and approval of the research results (scientific and technical report) and signing of the customer’s act of 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 acceptance tests and acceptance certificates for a prototype (mock-up) of the product;
Calculations of economic efficiency of using 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.
Comprehensive research work 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 preparation of production, as well as significantly reduce the amount of modifications and the time required for the creation and development of new equipment.
Experimental design developments (R&D). A continuation of applied research is 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 are created, etc.
The conduct of R&D is regulated by:
· STB 1218-2000. Development and production of products. Terms and Definitions.
· STB-1080-2011. “The procedure for carrying out research, development and experimental-technological work to create scientific and technical products.”
· TKP 424-2012 (02260). The procedure for developing and putting products into production. 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 development and production of products. Products for industrial and technical purposes. The procedure for developing and putting products into production.
· etc. (see Appendix 10).
The purpose of the development work is the development of a set of working design documentation in the volume and quality of development sufficient to launch production of a certain type of product (GOST R 15.201-2000).
Experimental design work for its purposes is a consistent implementation of the results of previously conducted applied research.
Development work is mainly carried out by design and engineering organizations. The tangible 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, which are included in the OKR:
1) preliminary design (development of fundamental technical solutions products that give general idea about the principle of operation and (or) design of the product);
2) technical design (development of final technical solutions that give a complete understanding of the design of the product);
3) design (design implementation of technical solutions);
4) modeling, experimental production of product samples;
5) confirmation of technical solutions and their design implementation by testing mock-ups and prototypes.
Typical stages OCD are:
1. Technical task – the source document on the basis of which all work on the creation of a new product is carried out, developed by the manufacturer of the product and agreed upon with the customer (main consumer). Approved by the leading ministry (to whose profile the product being developed belongs).
The technical specifications determine the purpose of the future product, carefully justify its technical and operational parameters and characteristics: productivity, dimensions, speed, reliability, durability and other indicators determined by the nature of the future product. It also contains information about the nature of production, conditions of transportation, storage and repair, recommendations for implementation necessary stages development of design documentation and its composition, feasibility study and other requirements.
The development of technical specifications is based on completed research work, information marketing research, analysis of existing similar models and their operating conditions.
When developing technical specifications for R&D, information similar to that used for developing technical specifications for research and development work is used (see above).
After coordination and approval, the technical specification is the basis for the development of a preliminary design.
2. Preliminary design consists of a graphic part and an explanatory note. The first part contains fundamental design solutions that give an idea of the product and the principle of its operation, as well as data defining the purpose, main parameters and overall dimensions. It gives an idea of the future design of the product, including drawings general view, functional blocks, input and output electrical data of all nodes (blocks) that make up the overall block diagram.
At this stage, documentation for the production of mock-ups is developed, their production and testing are carried out, after which the design documentation is adjusted. The second part of the preliminary design contains the calculation of the main design parameters, description operational features and an approximate schedule of work for technical preparation of production.
The product layout 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 preliminary design include the development of guidelines for ensuring manufacturability, reliability, standardization and unification at subsequent stages, as well as drawing up a list of specifications of materials and components for prototypes for their subsequent transfer to the logistics service.
The preliminary design goes through the same stages of coordination and approval as the technical specifications.
3. Technical project is developed on the basis of an approved preliminary design and provides for the implementation of graphic and calculation parts, as well as clarification of the technical and economic indicators of the product being created. It consists of a set of design documents containing final technical solutions that provide a complete understanding 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 the 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, justification 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 coordination and approval as the technical specifications.
4. Working draft is a further development and specification of the technical project. This stage is divided into three levels: development of working documentation for a pilot batch (prototype); development of working documentation for the installation series; development of working documentation for serial or mass production.
The result of R&D is a set of working design documentation (WDC) for launching production of a new type of product.
Detailed design documentation (DKD)– a set of design documents intended for the manufacture, control, acceptance, delivery, operation and repair of a 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 work documentation.
Thus, the result of R&D, or in other words, scientific and technical products (STP), is a set of design and development documents. Such a set of design documentation may contain:
· actual design documentation,
· software documentation,
· operational documentation.
In some cases, if provided for by the requirements of the technical specifications, technological documentation may also be included in the working technical documentation.
Various stages The R&D, as they are carried out, must contain their characteristic results, such results are:
· technical documentation based on the results of preliminary technical design;
· mock-ups, experimental and pre-production samples made during the implementation of development work;
· test results of prototypes: preliminary (PI), interdepartmental (MI), acceptance (PRI), state (GI), etc.
Related information.
Introduction……………………………………………………………………………….3
Research………………………………………………………………………………….4
Concept…………………………………………………………......4
Types of research………………………………………………………4
Regulatory documents…………………………………………………….5
OCD………………………………………………………………………………….7
Concept……………………………………………………………7
Regulatory documents…………………………………………………….7
Organization of R&D………………………………………………………9
The importance of R&D in the development of the country……………………………………11
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 increased profits, but also the production of unique, superior products, which will lead to a leading position in the market. However, 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 results are almost invisible. We, as students whose future work is closely related to innovation, need to understand: at what level this moment where this system is located, what are the reasons for this and whether there are prospects for its development.
Scientific research work (R&D): A set of theoretical or experimental studies conducted with the aim of obtaining reasonable initial data, finding principles and ways to create or modernize products.
The basis for carrying out research work is the technical specification (hereinafter: TK) for carrying out research work or a contract with the customer. The customer can be: technical committees for standardization, organizations, enterprises, 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 repair of products.
The following types of research work are distinguished:
Fundamental research: research work, the result of which is:
Expansion of theoretical knowledge.
Obtaining new scientific data about processes, phenomena, patterns existing in the area under study;
Scientific foundations, methods and principles of research.
Exploratory research work: research work, the result of which is:
Increasing the amount of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;
Discovering ways to apply new phenomena and patterns.
Applied research: scientific research work, the result of which is:
Resolving specific scientific problems to create new products.
Determining the possibility of conducting R&D (experimental design work) on research topics.
Research work is regulated by the following documents:
GOST 15.101 it reflects:
general requirements for the organization and implementation of research work;
procedure for performing and accepting research work;
stages of research work, rules for their implementation and acceptance
GOST 15.201 it reflects:
Requirements for technical specifications
GOST 7.32 it reflects:
Requirements for a research report
When performing OKR, the following stages are established:
1) development:
preliminary design (DS);
technical project (TP);
working design documentation (WDC) for the manufacture of a prototype product;
2) manufacturing a prototype of a product (a prototype of a midrange product) and conducting preliminary tests;
3) conducting state tests of a prototype product (interdepartmental tests of a prototype of a midrange product);
4) approval of working design documentation for organizing industrial (serial) production of products.
Stage of development of preliminary design
The EP development stage is carried out in accordance with the requirements of the technical specifications for R&D and the joint work plan for the implementation of R&D (if it was developed) in order to establish fundamental (design, circuit, technological, etc.) solutions for the product, giving a general idea of the operating principle and (or ) the design of the product and its components, the fulfillment of the requirements for their operational characteristics specified in the technical specifications, as well as the possibility of manufacturing in an industrial environment. At this stage, product options are being worked out and considered, while data, materials and results of previously conducted research and the latest achievements of science and technology, including foreign analogues, are analyzed.
The set of electronic design documents carried out during the development work includes design documents in accordance with the requirements of GOST 2.102 - 68 “ESKD. Types and completeness of design documents" and GOST 2.119-73 "ES KD. Preliminary design".
The preliminary design, in addition to design documentation, includes materials from expert and calculated assessments of product characteristics.
Product performance assessments included in the preliminary design:
Strength;
Environmental safety;
Resistance of the product to special factors;
Compliance of the technical level of the product being developed with advanced achievements of science and technology;
Assessing the manufacturability of the product and the correct choice of means and methods of control and testing;
Evaluation of the results of manufacturing and testing of product prototypes;
Assessment of product reliability based on the results of theoretical and theoretical experimental work, marking the principles of product operation.
Technical project development stage
This stage is carried out on the basis of an approved EP or technical specifications, if an EP has not been developed, and in accordance with the joint work plan for the implementation of development work. The purpose of the stage is to identify final technical solutions for the product, giving a complete picture of the design of the product (mid-range product) and fundamental technological solutions for its production in an industrial environment.
When performing technical tasks (if provided for in the technical specifications), the lead R&D executive develops proposals for promising areas for further improvement of the product, its components, taking into account their suitability for subsequent modernization, as well as, if possible, the creation of modifications based on the product being developed.
When performing TC, relevant documents must be developed. To be honest, the TP includes design documents in accordance with the requirements of GOST 2.102-68 “ESKD. Types and completeness of design documents" and GOST 2.120-73 "ESKD. Technical design”, provided for in the technical design statement.
Composition of the technical design of the product:
Design design documentation of the TP for the product (SP of the product) that meets the requirements of GOST 2.902 and solutions for the selected option from those considered in the EP;
Necessary calculations, including those confirming the fulfillment of the technical and economic requirements specified in the technical specifications;
Protocols (materials) for coordinating the use of purchased components;
Necessary circuit diagrams of connections, etc.;
Instructions on the rules for replacing and expanding software and information modules; list of modules to be included in the algorithm fund;
Report on patent research conducted;
Draft test program and methodology;
Proposals and design solutions to ensure modernization at the operational stage;
Applications for the development of new instrumentation, measuring instruments and materials used in the product under development (MF product);
Technical solutions to ensure reliability requirements established in the technical specifications and electronic documentation. if it was being developed;
Documentation for mock-ups, their production and testing;
Program and methods for conducting metrological examination; justified lists of measured parameters and characteristics of the product and its components, permissible deviations on them and measurement errors; justified methods and means of measurement, means (systems) of product control; proposals (with justification) for the need to develop new methods, measuring and control instruments; proposals (with justification) for the product metrological support program;
A table comparing the main technical characteristics and indicators of the created product and its components with corresponding and developed (including foreign) analogues;
Technology development program for inclusion in the product experimental development program (if the latter is developed in agreement with the customer);
List (composition) of educational and training facilities, as well as special repair and technological equipment and accessories intended to ensure operation, maintenance and routine repair of the product;
The technological part of the technological process with justification for its technological feasibility, including, if necessary, the final directive technological documentation;
Drawings of assembly units and product parts, if this is caused by the need to issue assignments for the development of specialized equipment for their manufacture.
| Stage number | Stage name | Main tasks and scope of work |
| Development of technical specifications for R&D | Drawing up a draft technical specification by the customer. Development of the draft technical specifications by the contractor. Establishing a list of counterparties and agreeing on private specifications with them. Coordination and approval of technical specifications. | |
| Technical proposal (is the basis for adjusting the technical specifications and performing a preliminary design) | Identification of additional requirements for the product, its technical specifications and quality indicators that cannot be specified in the technical specifications: – development of research results; – study of scientific and technical information; – preliminary calculations and clarification of technical specifications requirements. | |
| Schematic design (serves as the basis for technical design) | Development of fundamental technical solutions: – selection of basic technical solutions; – development of structural and functional diagrams of the product; – selection of main structural elements. | |
| Technical design | The final selection 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 on site; – development of technical specifications projects ( 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; – checking design documentation for unification and standardization; – production of a prototype; – setup and comprehensive adjustment of the prototype. | |
| Preliminary tests (without customer participation) | Checking the compliance of the prototype with the requirements of the technical specifications and determining the possibility of presenting it for testing: – bench tests; – preliminary tests on site; – reliability tests. | |
| Tests with customer participation | Assessment of compliance with technical specifications requirements and the possibility of organizing production. | |
| Development of documentation based on test results | Making necessary clarifications and changes to 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 project (Fig. 3.4.).
Rice. 3.4. Impact of R&D Project Implementation Timing
on its commercial result
Basic methods for reducing new product development time:
1. R&D organization:
· ensuring close communication between marketing and R&D services;
· parallel implementation of research and development processes;
· improving the quality of examination;
· priority of time control over cost control.
2. Control:
· focus on management by objectives (MBO – Management By Objectives);
· strengthening cooperation, improving corporate culture;
· staff development;
· staff motivation.
3. Resources:
· improving the material base of research;
· improvement information support R&D:
– introduction of special information systems for documentation support of research and development processes (Lotus Notes);
– use of special computer systems for project management (Microsoft Project).
· use of CAD tools. System computer-aided design- This is a software with which you can do all the design work. Currently, there are many types of CAD: for designing structures (bridges, buildings, etc.), electrical circuits, hydraulic or gas networks, etc. Using CAD, you can not only draw the structure of the designed object, but also carry out the necessary engineering calculations: strength, hydrodynamic, current calculations electrical networks and so on.
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;
· development of a larger number of options during the research phase;
· minimizing changes after the R&D phase.
The last two approaches mean the following. As you know, in personnel management there are different leadership styles, for example the following:
· democratic;
· conniving, etc.
Manager innovative project must be flexible enough to manage the team at different stages of the project different styles. At the R&D stage, the most appropriate management style is democratic, i.e. consideration and consideration of all points of view, making a decision only after agreement, using predominantly persuasion rather than instructions, etc. What does this one 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, which will be revealed at the R&D stage or, even worse, at the pre-production stage, is greatly decreases. Thus, it is better to spend more time on R&D than to later lose much more time and money if some error is discovered in the product at subsequent stages of the innovation process.
At the OCD stage it is required authoritarian style management. As soon as there is certainty about 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 risks dragging on indefinitely, which will lead to the depletion of money and the stopping of all work, which cannot be allowed to happen - this will be regarded as a personal failure of the manager.
3.4. Preparation of serial production of new products
Preparing for production at a serial manufacturing plant is the final stage part of the innovation life cycle that precedes the introduction of a new product or service to the market. Organizationally, production preparation is a process no less complex than R&D, because Almost all departments of the plant are involved in its implementation. The input information for pre-production is a set of design documentation and marketing assessment production program for a new product. As noted above, production preparation usually goes through two stages: small-scale production and flow production.
Small-scale production it is necessary, firstly, to create a small batch of products to carry out test marketing, and, secondly, to work out production technology to solve various problems that may arise during the continuous production A.
Direct production preparation includes the following types of work:
· design pre-production (KPP);
· technological preparation of production (TPP);
· organizational preparation of production (OPP).
The purpose of the checkpoint is to adapt the design documentation of the development and development work to the conditions of the specific production of the manufacturer. As a rule, design documentation for R&D already takes into account the production and technological capabilities of manufacturing enterprises, but the conditions of small-scale and continuous production have significant differences, which leads to the need for partial or even complete reworking of design documentation for R&D. Thus, the checkpoint involves working mainly with design documentation.
The following main tasks are solved during the TPP process:
· product testing 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 production line.
The task of the Chamber of Commerce and Industry is to ensure the full 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 product manufacturing quality;
· minimum labor and material costs for the planned production volumes.
Functions of OPP:
· planned: calculations of equipment loading, movement material flows, release at the development stage;
· providing: personnel, equipment, materials, semi-finished products, financial resources;
· design: design of sites and workshops, equipment layout.
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:
· improvements to design documentation;
· preparation technological systems and equipment;
· production planning;
· coordinating the work of different departments involved in 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. Financing innovation
activities and financial analysis
effectiveness of the innovation project
Sources of financing innovation activities can be divided into two groups: private investors and public investors. Most countries in Western Europe 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 innovation activities that exist in Russia are presented in Fig. 3.5.
Rice. 3.5. State (budgetary) sources of financing innovation activities in Russia
The main organizational forms of financing innovation activities accepted in world practice are presented below in Table 3.4. As can be seen from the table above, the available forms of financing innovation activities for individual enterprises are equity and project financing.
Table 3.4.
Organizational forms financing innovation
activities
| Form | Possible investors | Recipients of borrowed funds | Benefits of using a form | Difficulties in using the form in our country |
| Deficit Financing | Foreign governments. International financial institutions. Enterprises and organizations of the Russian Federation | Government of the Russian Federation | Opportunity government regulation and investment control | Non-targeted nature of financing. Growth of external and internal public debt. Increasing budget expenditures |
| Equity (venture) financing | Commercial banks. Institutional investors (technology parks, business incubators, venture funds) | Corporations. Enterprises | Variability in the use of investments by an enterprise | Non-targeted nature of investments. Work only on the securities market, and not on the market of real projects. High level investor risk |
| Project financing | Governments. International financial institutions. Commercial banks. Domestic enterprises. Foreign investors. Institutional investors | Investment project. Innovation project | Targeted nature of financing. Risk distribution. Guarantees of participating states 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 implementation of the project is the only source of repayment of debt obligations.
If venture (risk) capital can be used to organize financing of scientific activity at any stage, then the organizer of project financing cannot take such a risk.
Innovative venture business allows for the possibility of failure of the funded project. As a rule, during 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, risk capital investors are content with purchasing a block of shares in a newly created company. If an innovative company begins to make a profit, then it becomes the main source of remuneration for risk capital investors.
Funds invested in innovation are a form 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 investments in industrial capacity and in R&D, the following differences can be noted. Financial information when making a decision, for example, to build a plant, is more reliable than for most scientific and technological 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, certain “control points” take place:
· decision to develop a complete set of working documentation;
· decision to produce a prototype;
· decision to create a production base.
In case of a positive decision, at each “control point” the corresponding financial resources. Therefore, before moving to the next phase of the project, it must be revalued using financial analysis methods. In this case, 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 preparing a business plan, because one of its key sections is “ Financial plan" The data from this section has a decisive influence on the decision-making process on financing an innovative project.
For the financial assessment of an innovative project, it is most often used next system indicators:
· integral effect;
· profitability index;
· rate of return;
· payback period.
3.5.1. Integral effect
The integral effect E int is the magnitude of the differences between results and investment costs for the calculation period, reduced to one, usually the initial year, that is, taking into account discounting of results and costs.
,
T r – accounting year;
D t – result in t-th year;
Z 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 English literature is referred to as NPV - Net Product Value.
As a rule, the implementation of R&D projects and preparation of production stretches over a significant period. This necessitates a comparison of cash investments made in different time, that is, discounting. Taking this into account, projects that are nominally the same in terms of costs may have different economic significance.
For R&D, the typical discounting time is the start of the project, and for a project that includes production, typically all revenues are discounted to the start of mass production and costs to the start of investment.
When choosing a project for financing, experts give preference to those that have highest value integral effect.
The innovation profitability index has other names: profitability index, profitability index. In English-language literature it is referred to as PI - Profitability Index. The profitability index is the ratio of present income to investment expenses given as of the same date. The profitability index is calculated using the formula:
P – profitability index;
D t – income in period t;
Z t – the amount of investment in innovation in period t.
The above formula reflects in the numerator the amount of income reduced to the moment of the start of innovation implementation, and in the denominator - the amount of investment in innovation, discounted by the time the investment process begins. In other words, we can say that two parts of the payment flow 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 severe shortage of funds, preference should be given to those innovative solutions for which the profitability index is the highest.
Let's look at the example of the difference between the integral effect and the profitability index. Let us have two innovative projects.
Table 3.5.
Comparison of the integral effect and index
profitability of projects
As can be seen from Table 3.5, from the point of view of the integral effect, the projects do not differ. 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, but ultimately receives 110,000 and 60,000, then it is obvious that he will choose the second project, because it uses investments more efficiently.
3.5.3. Profitability rate
The rate of return Ep represents the discount rate at which the amount of discounted income for a certain number of years becomes equal to investment. In this case, the income and costs of the innovation project are determined by reduction to the calculated point in time.
And 
The rate of return characterizes the level of profitability of a specific innovative solution, expressed by the discount rate at which the future value cash flow from innovation is reduced to the real value of investment funds. The rate of return indicator also has the following names: internal rate of return, internal rate of return, rate of return on investment. In the English-language literature, this indicator is called the internal rate of return and is designated as IRR - Internal Rate of Return.
The rate of profitability is defined analytically as a threshold value of profitability that ensures that the integral effect calculated over the economic life of innovation is equal to zero.
The value of the rate of return is most easily determined by the graph of the dependence of the integral effect on the value of the discount rate. To do this, it is enough 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 the 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 profitability is defined as the solution of 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 project’s rate of return, the greater its chances of receiving financing.
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, calculating the rate of return is often used as a first step. quantitative analysis investments and for further analysis those innovative projects are selected whose internal rate of return is estimated to be no lower than 15-20%.
If the initiator of innovation acts as an investor, then the decision to invest, as a rule, is made based on restrictions, which primarily include:
· internal production needs - the volume of necessary own funds for the implementation of production, technical, social programs;
· rate of bank deposits (in the case of reliable banks such as Sberbank) or profitability on government securities;
· interest on a bank loan;
· conditions of industry and inter-industry competition;
· project risk level.
The management of an innovative company is faced with at least one investment alternative - to invest temporarily available 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 acceptable value of the project's rate of return. This value can be obtained from official sources - average yields 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 financial investment projects.
If funds for the project are expected 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 determining the internal rate of profit, when establishing the rate of profit based on average profitability values, it must be commensurate with the scale of production. This is because average industry profitability may be higher than the innovator's operating profitability. Sometimes large companies deliberately lower prices, providing 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 to the expected rate of return. The amount of this premium can vary within very wide limits and largely depends on both the nature of the project and the personal characteristics of those making investment decisions. The table below shows 3.6. contains information that can be relied upon when determining the investor's expected return.
Table 3.6.
Dependence of the rate of profit
investment project on the risk level
| Investment groups | Expected return |
| Replacement investments - subgroup 1 (new machinery or equipment, vehicles etc., which will perform functions similar to the equipment being replaced) | Cost of capital |
| Replacement investments - subgroup 2 (new machines or equipment, vehicles, etc., which will perform functions similar to the equipment being replaced, but are technologically more advanced, their maintenance requires more highly qualified specialists, the organization of production requires other solutions) | Cost of capital + 3% |
| Replacement investments - subgroup 3 (new auxiliary production facilities: warehouses, buildings that replace old analogues; factories located on a new site) | Cost of capital + 6% |
| New investments - subgroup 1 (new facilities or equipment associated with the main production, with the help of which previously produced products will be produced) | Cost of capital + 5% |
| New investments - subgroup 2 (new facilities or machines that are closely related to existing equipment) | Cost of capital + 8% |
| New investments - subgroup 3 (new capacities and machines or takeovers and acquisitions of other firms that are not related to the existing one technological process) | Cost of capital + 15% |
| Investments in scientific research - subgroup 1 (applied research aimed at certain specific purposes) | Cost of capital + 10% |
| Investments in scientific research work - subgroup 2 (fundamental research work, the goals of which are not precisely defined and the result is not known in advance) | Cost of capital + 20% |
3.5.4. Payback period
Payback period This is one of the most common indicators for assessing 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 with the reduction of 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 involves significant risk, and this risk is greater the longer the investment payback period. Both market conditions and prices may change too significantly during this time. This approach is invariably relevant for industries in which the pace of scientific and technological progress and where the emergence of new technologies or products can quickly depreciate previous investments.
Finally, focusing on the “payback period” indicator is often chosen in cases where there is no confidence that the innovative project will be implemented, and therefore the owner of the funds does not risk entrusting the investment for a long period.
Thus, investors give preference to projects that have the shortest payback periods.
3.5.5. Main characteristics of the innovative project
Among the characteristics of an innovative project that are most often considered when performing financial analysis are the following:
· sustainability of the project;
· sensitivity of the project in relation to changes in its parameters;
· project break-even point.
Project sustainability means the utmost negative meaning the analyzed parameter, at which the economic feasibility of the project is maintained. 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 changes 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 changes is also determined from the condition that the analyzed parameter changes by 10% towards a negative deviation from its nominal value. If after this E int 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 considered risky for this factor. For parameters in relation to which a particularly high sensitivity of the project has been identified, it is advisable 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 predict possible problems, plan appropriate actions, provide the necessary resources for them, i.e. minimize project risk.
In addition to stability and sensitivity analysis, the break-even point of an innovative project is often also determined. It is determined by the volume of product sales 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 competitiveness of the new product.
Currently, financial analysis is carried out, as a rule, using a special software. For example, the Project Expert product, widely used in our country, allows you to carry out all the analysis described above, as well as perform many other operations, the consideration of which requires a special training course. The output of the Project Expert software is ready business plan, designed in accordance with the standards accepted in our country.
* Commercial development of research organizations in Russia. – M.: SCANRUS, 2001, pp. 231-237.
* Commercial development of research organizations in Russia. – M.: SCANRUS, 2001, pp. 321-237.
