Stages of nir and env. Manufacturing innovation through R&D
Research and development work (R&D) is a fundamental and applied research, pilot developments, the purpose of which is the creation of new products and technologies.
R&D: accounting and tax accounting in 2019
To accept R&D for accounting, certain conditions must be met (clause 7 PBU 17/02):
- the amount of R&D expenses is determined and can be confirmed;
- it is possible to document the performance of work (for example, there is an act of acceptance of work performed);
- the use of R&D results for production or management needs will lead to income in the future;
- the use of R&D results can be demonstrated.
If at least one of the conditions is not met, then the costs associated with R&D are written off to account 91 "Other income and expenses", subaccount "Other expenses".
Account 91 also includes those R&D expenses that did not produce a positive result.
Accounting for R&D as intangible assets
R&D expenses are collected on the debit of account 08 “Investments in non-current assets”, sub-account “R&D performance” from the credit of accounts:
- 10 "Materials";
- 70 “Settlements with personnel for wages”, 69 “Settlement for social insurance and security”;
- 02 "Depreciation of fixed assets";
- 60 "Settlements with suppliers and contractors", etc.
Completed R&D expenses are written off from account 08 to the debit of account 04 "Intangible assets".
From the 1st day of the month following the month in which the actual application of R&D results is started, R&D expenses are written off:
Debit of account 20 “Main production”, 25 “General production expenses”, 44 “Sale expenses” - Credit of account 04 “Intangible assets”.
R&D expenses are written off over the period that is set as the time period for the R&D benefits. In this case, a linear method or a write-off method is used in proportion to the volume of output (clause 11 PBU 17/02). It is important to keep in mind that this period cannot be more than 5 years (clause 11 PBU 17/02)
R&D tax accounting
R&D expenses for income tax purposes are recognized in the period in which these works are completed (
The term R&D (Research and Development) means "Research and Development" or R&D. These works are aimed at obtaining new knowledge and its application in practical life.
For companies that know firsthand what R&D is in management and, accordingly, are oriented towards R&D, this means being at the forefront in creating new types of products and (or) services and promoting them on the markets.
Common in Soviet period Research institutes and design bureaus carried out similar developments, mainly in the field of weapons. But not only, but, for example, in the fundamental fields of science and, practically, in all sectors of that economy. AT modern times also, many companies use R&D as an important element of their development strategy and detuning from competitors.
But this strategy has its problem areas. First of all, it is the cost of such projects and their payback periods. Modern business does not even make it possible to spend a lot of time on development, their development, implementation, and promotion. And what can we say about small and medium-sized businesses.
However, if a company considers R&D to be an important element of its development, then it should not skimp on such projects. Companies of this kind create their own research centers, attract leading specialists and scientists to them on a permanent basis and as temporary consultants. They create for them the conditions required for research, experimental development, industrial serial development.
Automobile companies, together with manufacturers of automotive components, create new car models, and this a prime example R&D.
Food companies, in cooperation with manufacturers of food components and raw materials, constantly offer their consumers new types of products, and this is also R&D.
Various gadgets (computers, smartphones, tablets, phones, etc.) are constantly developing, and this is also a consequence of ongoing R&D. Similar examples can be cited in any industry, in many areas of commercial and non-commercial activities enterprises.
The most important element of the R&D (Research and Development) strategy is the speed of research and development, you need to have time to do it ahead of competitors. And here protection becomes a very important element of the business of such companies. intellectual property so that developments are not used with impunity by competitors eager to be the first to make and offer consumers what more successful business rivals have invented and designed.
Despite the complexity of organizing R&D, despite the costs associated with "designing the future", many companies, including small ones, use R&D as a competitive tool. Not only new products are being designed, but also new types of services, which is also important in competition for consumers.
Large corporations under R&D (Research and Development) create not only individual divisions, but also entire enterprises, research institutes. Small companies can create R&D departments, or they can implement R&D functions in conjunction with marketing or production. That is, small companies may have an R&D function, but not have a dedicated unit for this in organizational structure. Regardless of the form of implementation, the R&D function, if it is present in the company, allows the enterprise to develop through the creation of new types of products and (or) services.
About R&D organization
In R&D (Research and Development), as a rule, design organization of work. Each the new kind product or service is a separate project. Projects may overlap or even merge into so-called mega-projects. To manage such projects or megaprojects, it is convenient to use project management methods, project organization of work. In each project, a project manager can be appointed, who develops a project plan, attracts executors to the project, forms and protects the project budget.
Unlike processes, which are one of the most modern forms enterprise management, projects can also be considered as processes, but having limited time existence. The project must always be completed, while the process can exist in the company almost indefinitely.
Completion of projects is their most important feature.
This is what allows, with the correct use of project management mechanisms, to achieve the completion of projects, and with a positive result. It should not be thought that the project itself is already a success. No. Success can only be considered a fully completed project, completed on time, within the planned budgets.
R&D example
An example of R&D is the experience of Apple, in which R&D (Research and Development) has been and still remains (?) the basis of its progressive development. Will it stay on? What do its leaders think about this topic after the departure of Steve Jobs - certainly one of the brightest project managers in the world?
This company has almost as long a history as Microsoft company, but in this case we are talking not only about computers, but about more a wide range appliances and electronics produced by this company.
Considering that it appeared in America, and sales go all over the world, this company can be called transnational and international, because most of parts for equipment is not produced in America, but in other countries. In addition, some of the models are not only produced, but also assembled abroad, which means that such a principle of operation definitely allows us to consider this corporation international. Besides a large number of employees who work in this company (and this is more than 65 thousand people) are multinational, so the question of how to call Apple in this case is resolved.
Until 2007, the second word was present in the company's name, but it was decided to remove it, since the company produced not only computers, but also other equipment. By the way, the range of products produced is quite wide, because if earlier it created only computers, now there are players, phones, laptops and netbooks, as well as tablets.
In addition, it is planned to create a number of devices that will also occupy their niche in the market. Well, it seems that the company has become very successful, because its phones are the most recognizable, and its computers, created on the principle of monoblocks, also have good characteristics.
At the same time, a lot of scandals are connected with the company, but everything that Apple now has was created or borrowed during the life of its founder, Steve Jobs. Currently, the development of the company has slowed down, despite the fact that the new management is trying to take the company to a new level.
Its revenues have not fallen, they are more than 25 billion dollars a year. But at the same time, the company has done almost nothing in the last two years, while before each year brought people new devices.
Now it remains only to wait for the moment when the next head of the company will make a decision on how to create new devices, and whether people need them. The company's shares have not risen to the level of two years ago, although all the products it announced are actively bought. At the same time, it does not produce any revolutions in the world of technology, continuing its smooth development.
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 at this moment is this system, 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 repair 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
Experimental design work (R&D) is a stage of innovative activity in the development of new or modernization of existing products, which includes work performed at all stages of the development of design documentation, the manufacture of a prototype, and testing. R&D is carried out both on the basis of the results of scientific research, and when implementing a new constructive idea, improving the product through the use of new structural materials or components.
Development work is regulated by the following documents:
GOST R 15.201 it reflects:
Development of technical specifications for R&D;
Development of documentation;
Manufacturing and testing of prototypes of products;
Acceptance of product development results;
Preparation and development of production.
GOST series 2.100 which reflect:
Types and completeness of design documents are established in accordance with GOST 2.102
Basic requirements for drawings in accordance with GOST 2.106,
Designation of products and design documents in accordance with GOST 2.201,
General requirements for text documents in accordance with GOST 2.105,
Forms and rules for the execution of text documents (VS, VD, VP, PT, TP, EP, PZ, RR) in accordance with GOST 2.106.
Chapter 38 of the Civil Code of the Russian Federation reflects in it:
Article 769 of the Civil Code of the Russian Federation. Contracts for the performance of research, development and technological work
Article 770 of the Civil Code of the Russian Federation. Execution of work
Article 771 of the Civil Code of the Russian Federation. Confidentiality of information constituting the subject of the contract
Article 772 of the Civil Code of the Russian Federation. The rights of the parties to the results of work
Article 773 of the Civil Code of the Russian Federation. Contractor's obligations
Article 774 of the Civil Code of the Russian Federation. Customer Responsibilities
Article 775 of the Civil Code of the Russian Federation. Consequences of the impossibility of achieving the results of research work
Article 776 of the Civil Code of the Russian Federation. Consequences of the inability to continue development and technological work
Article 777 of the Civil Code of the Russian Federation. Contractor's liability for breach of contract
Article 778 of the Civil Code of the Russian Federation. Legal regulation contracts for the performance of research, development and technological work
R&D
In the process of performing R&D, sometimes it becomes necessary to conduct research. That is, the stages of R&D and R&D can alternate sequentially, and sometimes combined (R&D). Since the main objective of this work is to study the organization of R&D systems at the enterprises of the machine-building and metallurgical industries, we will not consider the stages of these works separately, but we will consider the stages of R&D.
Stages of R&D:
Conducting research, developing a technical proposal;
Development of technical specifications for development work.
Development
Development of a draft design;
Development of a technical project;
Development of working design documentation for manufacturing prototype;
Production of a prototype;
Testing a prototype;
Development of documentation
Approval of working design documentation for the organization of industrial production of products.
Supply of products for production and operation
Correction of design documentation for identified hidden shortcomings;
Development of operational documentation.
Development of working design documentation for repair work.
Retirement
Development of working design documentation for recycling.
The importance of R&D in the development of the country on the example of the metallurgical and engineering industries.
Metallurgy and mechanical engineering are comprehensive, interdependent industries.
The results of their activities have a significant impact on the well-being of the country. Therefore, for the stable development and prosperity of the state, constant modernization and optimization of production is necessary. During this process, the enterprise should pay attention not only to profit maximization, through development and research aimed at making it easier and more economical to obtain finished products, but also for the solution environmental issues. Such as: reducing emissions of harmful substances into the atmosphere, environmentally friendly disposal of production waste, reducing the level of water pollution, etc. For example Western countries the prospects for the development of R&D and attraction of investments from the private sector are clearly visible. It's no secret that Germany occupies a leading position in the international engineering market, and the efficiency of the economy of this country is highly dependent on success in this market. Such a situation would be simply impossible without the constant modernization of not only products but also production. More than 4,000 patent applications are filed by German mechanical engineering companies every year. It is especially noteworthy that the initiators of R&D are the enterprises themselves.
Relationships between R&D in metallurgy and mechanical engineering
First of all, it should be noted that the results of research and development activities in these industries have a mutual influence on each other. And, often, they act as initiators, and sometimes customers, for their implementation. For example: for the development of the military industry, which includes all branches of engineering, and, as a result, to increase the country's defense capability, new materials are simply needed that have unique, more advanced properties than the old models. Let's consider this process in more detail using the example of aviation technology: the first aircraft that took to the air had a simple in-line four-piston engine. Later, used for forty years. Of course, its design has undergone many changes during this time and was close to ideal, but the requirements for aviation continued to grow and it was impossible to satisfy them through further modernization. A new, innovative solution was required, and they became an air-jet engine. it was distinguished not only by technical characteristics, but also by the principle of operation, which, of course, is a merit in the developments of the engineering industry. However, despite the fact that aircraft equipped with this type of engine were faster than their predecessors and had a higher “ceiling”, their use did not become widespread at that time. The reason for this was that they were much heavier, required more fuel and had higher takeoff and landing speeds than their piston counterparts, which means they were less maneuverable, the flight distance was shorter, and they needed long airfields to take off. And, just at that moment, it became necessary to modernize not the design, but the material, to make it lighter, wear and heat resistant, to endow it with the necessary technical characteristics, which became the reason for research in the field of metallurgy.
R&D in metallurgy.
Russia occupies one of the leading places in the export of metallurgical products. Owners of enterprises set themselves the main task of obtaining as much profit as possible. Theoretically, for this, they must continuously modernize production, investing huge amounts of money in the development of new technologies for the search, extraction and processing of resources. But in practice, everything is different: our country is so rich in minerals that there is simply no need for these developments, and therefore investment in research and development from the private sector is negligible. The main investor in this industry is the state.
R&D in mechanical engineering.
In my opinion, the most promising and interesting area of mechanical engineering is the military industry. Firstly, it covers all branches of engineering, and secondly, the share of spending on national defense relative to GDP in 2011 was 3.01%, in 2012 - 2.97% and in 2013 - 3.39%, which is higher than the parameters of 2010 (2.84%). This indicates the interest of the state in the development of the military-industrial complex. The main investor in this area is the state.
Conducting R&D in Russia. Myths and reality.
As mentioned earlier, metallurgy and mechanical engineering are science-intensive, resource-intensive and energy-intensive industries. And carrying out even the simplest research requires huge financial costs. Unfortunately, in Russia the share of enthusiasts who come up with their own projects and seek funding is extremely small. Most often, R&D is carried out under government contracts. And most often according to the following scheme: State lots are formed for carrying out any research or design work, enterprises apply for their implementation. The main information specified in the applications is:
Deadline for the implementation of the state order;
The budget required for this (but not higher than the price of the state contract)
Then the most profitable option is selected on a competitive basis. But this is only in theory. In practice, it is impossible for a person without connections to get a lot, even if he is ready to do all the work for free. The thing is that the budget that the state is ready to allocate even for applied R&D, based on the already available results of previous studies and consisting in easy modernization, or research new area application is estimated at tens of millions of rubles. Which naturally leads to corruption. Bribes, kickbacks, bribes have long ceased to be something new and striking in the innovative activities of the state.
It is worth recalling that the TOR includes:
Goals and objectives for all stages.
how to work with all the characteristics of the equipment.
work plan.
However, after obtaining a contract by corrupt methods, the expediency, effectiveness and, in general, the necessity of some points already attract less attention. The main goal is to spend the allocated budget as fully as possible. Naturally on paper.
In practice, it is not uncommon for old equipment to be purchased at the price of new, unqualified personnel being hired, paying less than according to the documents. Save on everything you possibly can. In general, stealing the budget in other interesting ways that lack ingenuity, connections or impudence.
It is logical to assume that the state is trying to fight this. Quite often, the contract specifies how much of the cost should be covered by the allocated budget. Control occurs by providing in the report a certificate of extra-budgetary funds (VBS) spent on research. It is prohibited to use the budget of other R&D for EBS. It is forbidden in theory, in practice it turns out that no one controls it.
A striking example of such a “cut” of money is the scandal with the fall of the GLONASS satellite.
Forms of reporting and activity control It should be noted that the implementation and provision of R&D results to the customer is carried out in stages. The deadline for completing the work for each of the stages is agreed in advance. The method of control is a report on each of the stages. It includes:
Information on the VBS extrabudgetary
The report itself
Program documentation on the work done
Program-method. Plans for experiments.
Results of experiments with application protocols.
If the contractor does not have time to pass the stage on time, then the customer has the right to terminate the contract with him and demand a refund of the money spent.
Conclusion:
There are many examples that often the current level of development of enterprises does not correspond to the level that is necessary for squeezing out on the world stage. Taking the machine-building and metallurgical industries as an example, we can state with confidence that in some areas the development of the industry is extremely difficult without R&D. It is necessary to overcome a certain “fear” of spending money on research, it is necessary to convince private investors to invest in the development of R&D, which in turn will contribute to the stable development of the country's economy and reduce the gap with other states.
Research and Development (R&D; English Research and Development, R&D) - a set of works aimed at obtaining new knowledge and practical use when creating a new product or technology.
R&D includes:
Research work (R&D) - works of a search, theoretical and experimental nature, carried out in order to determine the technical feasibility of creating new technology in certain deadlines. R&D is divided into fundamental (obtaining new knowledge) and applied (applying new knowledge to solve specific problems) research.
Experimental design work (R&D) and Technological work (TR) - a set of works on the development of design and technological documentation for a prototype, for the manufacture and testing of a prototype product, performed according to the terms of reference.
1 Stages of R&D
o 1.1Example of R&D steps
2 Types of R&D
3Contract for R&D
4Statistical data
5The role of R&D in modern business
6Literature and regulations
7Notes
· 8cm. also
R&D stages[edit | edit wiki text]
The R&D process may consist of one or more stages. In scientific and technical activity, a stage (stage) is understood as a set of works, characterized by signs of their independent planning and financing, aimed at obtaining the intended results and subject to separate acceptance. Each separate stage can be an independent result of intellectual activity, the fact of implementation of which does not depend on the moment of completion of the work as a whole. Depending on the life cycle products, the following typical stages of R&D can be distinguished:
Study
· Conducting research, development of a technical proposal (preliminary project);
· Development of technical specifications for experimental design (technological) work.
Development
· Development of draft design;
· Development of a technical project;
· Development of working design documentation for the production of a prototype;
· Production of a prototype;
· Testing a prototype;
· Development of documentation;
· Approval of working design documentation for the organization of industrial (serial) production of products.
Supply of products for production and operation
· Correction of design documentation for identified hidden shortcomings;
· Development of operational documentation.
Repair
· Development of working design documentation for repair work.
Retirement
· Development of working design documentation for disposal.
Example of R&D steps[edit | edit wiki text]
The order of the stages of performing R&D for an optoelectronic device:
1. Study of existing products of this type
2. Study of the element base suitable for building the required product
3. Choice of element base
4. Development of the optical design of the product prototype
5. Development of a structural electrical circuit of a product prototype
6. Development of sketches of the body of the product
7. Coordination with the customer of the actual specifications and appearance products
8. Development of the electrical circuit diagram of the product
9. Study of the production base and possibilities for the production of printed circuit boards
10. Development of a test printed circuit board of the product
11. Placement of an order for the production of a test printed circuit board of the product
12. Placement of an order for the supply of the element base for the manufacture of the product
13. Placing an order for soldering a test printed circuit board of the product
14. Development of product test cable
15. Making the test cable of the product
16. Product test circuit board test
17. Writing software for product and computer test circuit board
18. Study of the production base and opportunities for the production of optical elements
19. Calculation of the optical elements of the product, taking into account the possibilities of production
20. Study of the production base and possibilities for the production of plastic cases, metal elements and hardware
21. Development of the design of the body of the optical box of the product, taking into account the possibilities of production
22. Placement of an order for the manufacture of optical elements and the body of the optical box of the product
23. Experimental assembly of the optical box of the product with the connection of a test printed circuit board
24. Testing the operating modes of the test printed circuit board of the product and the optical box
25. Correction of software, circuit diagram and parameters of the optical part of the product, in order to obtain the specified parameters
26. Development of the body of the product
27. Development of a printed circuit board according to the actual dimensions of the product case
28. Placement of an order for the manufacture of a body of a prototype product
29. Placement of an order for the production of a printed circuit board of a product prototype
30. Desoldering and programming the printed circuit board of the product
31. Painting the body of the prototype product
32. Prototype cable production
33. Final assembly of the product prototype
34. Testing all parameters and reliability of the product prototype
35. Writing a product manufacturing technology
36. Writing user manual for the product
37. Transfer of technical documentation, software and product prototype to the customer with the signing of documents on the termination of the contract
R&D can be carried out in two forms: A and B. R&D in form A is carried out with simultaneous production of the developed product, in form B - subsequent production of the developed product or without production.
Types of R&D[edit | edit wiki text]
In accordance with regulation According to the method of cost accounting, R&D is divided into:
Commodity R&D(current, custom) - works related to normal look activities of the organization, the results of which are intended for implementation to the customer.
Capital R&D(proactive, for own needs) - work, the costs of which are investments in long-term assets of the organization, the results of which are used in own production and/or provided for use by other persons.
R&D contract[edit | edit wiki text]
The procedure for performing Commodity R&D is regulated by the contract for the performance of research, development and technological work. The legislation of the Russian Federation distinguishes two types this agreement :
1. Contract for the implementation of scientific research work (R&D). Under the contract for the performance of research and development, the contractor undertakes to carry out the technical specifications of the customer Scientific research.
2. Contract for the performance of experimental design and technological work (R&D). Under the contract for the performance of R & D, the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology.
The parties to the R&D contract are the contractor and the customer. The contractor is obliged to conduct scientific research personally. It is allowed to involve co-executors in the performance of R&D only with the consent of the customer. When performing OKR, the contractor has the right to involve third parties, unless otherwise provided by the contract. The rules on the general contractor and subcontractor apply to the contractor's relations with third parties in case they are involved in R&D.
Unlike other types of obligations, R&D contracts are characterized by:
· Availability of terms of reference, which defines the scope of work, establishes the object of development, the practical use of the planned results, technical and economic parameters and requirements for the level of development of the object. In addition, the terms of reference establish the stages of work, the research program and the list of documentation and products to be handed over upon acceptance of work performed under the contract.
· Establishment of the distribution of the rights of the parties to the results of the work. The rights to the results obtained may belong to the customer or the contractor, or the customer and the contractor jointly.
· Establishing a level of development that determines the status of the result obtained as an object of intellectual property or an unprotected intellectual product.
· Obligations on confidentiality of information relating to the results of intellectual activity.
specific feature R&D is that for these types of work there is a high risk of non-obtainment, for objective reasons, of the result established in the terms of reference. The risk of accidental impossibility to execute R&D contracts shall be borne by the customer, unless otherwise provided by law or contract. The contractor is obliged to immediately inform the customer about the discovered impossibility to obtain the expected results or about the inexpediency of continuing the work. The obligation to prove the fact that it is impossible to obtain the intended result lies with the performer. The decision to stop work is made by the customer.
When performing Capital R&D, the functions of the customer and the executor are carried out by the same person and drawing up an agreement, therefore, is not required. Thus, the conditions for the implementation of Capital R&D are determined by the terms of reference and the calendar plan (plan scientific works) approved executive body organizations and/or scientific and technical council. The fact of completion of work and the result obtained are established in the technical act approved by the executive body of the organization.
Statistics[edit | edit wiki text]
General scientific production by countries of the world. .
According to the data research institute Battelle Memorial Institute
In 2011, global spending on R&D will grow by 3.6% to $1.2 trillion.
The first place in terms of R&D is occupied by the United States (385.6 billion; 2.7% of its own GDP)
Second place is occupied by China (153.7 billion; 1.4% of GDP)
Third place belongs to Japan (144.1 billion; 3.3% of GDP)
Russia closes the top ten world leaders (23.1 billion; 1% of GDP)
Reference:
In the USSR, domestic spending on R&D was 5% of GDP.
Financing structure for all types of R&D in 1985
US R&D Funding Sources
Structure of private investment in R&D in the United States
| pension funds and Insurance companies | Corporate Funds | Other |
| 55 % | 10 % | 35 % |
The role of R&D in modern business[edit | edit wiki text]
The role of R&D is growing as the bulk of value added in business shifts from the production phase to the development phase. Based on the results of R&D, key decisions are made in high-tech business. R&D for marketing is becoming increasingly important, as companies track the latest developments of competitors and consumer needs in order to align their own research with them. The increased role of R&D in business processes is reflected in the recent emergence in most major Russian companies position - director or manager of R&D. The functions of the R&D manager include the formation and implementation of an R&D program, the development of a program innovative development enterprises, organization technological processes Key words: development of technologies, designing. At the same time, R&D is one of the most difficult areas in terms of management, because distinctive feature most research is difficult predictability of the final results of research and their possible commercialization. As a result, higher R&D spending does not always guarantee higher profits or greater market share.