Nier and surroundings Development work
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 profit taxation purposes are taken into account in the period in which these works are completed (clause 4, article 262 of the Tax Code of the Russian Federation), and are accepted as a reduction in the income tax base, regardless of their effectiveness. At the same time, if, as a result of R&D, an organization receives exclusive rights to the results of intellectual activity, then they are recognized as intangible assets and are subject to depreciation or are accounted for in other expenses within 2 years (
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.
Development work (R&D) and Technological work (TR) - a set of works for the development of design and technological documentation for a prototype, for manufacturing and testing prototype products made to specification.
1R&D stages
o 1.1Example of R&D steps
2Types 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;
· Prototype production;
· 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. Studying 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 conduct scientific research stipulated by the technical assignment of the customer.
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. At R&D implementation the performer 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 the level of development that determines the status of the result obtained as an object 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 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 research and development (R&D) is growing as the bulk of the value added in business is shifting from the production stage to the development stage. 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 monitor 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.
The abbreviation "R&D" stands for Research and Development. R&D is a full cycle of research. It starts with a problem statement, includes scientific research, new design solutions and the production of a prototype or a small series of samples.
The decisive factor for holding positions in the market of high-tech products and successful competitiveness is the constant renewal of products and, in parallel, the modernization of production. This is a qualitative transition from labor-intensive technologies to science-intensive ones. Where investments are made not in manual labor, but in scientific research for practical purposes.
How it works in practice
- The task of R&D is to create new principles for the manufacture of products, as well as the development of technologies for its production. Unlike fundamental research, R&D has a clearly defined purpose and is financed not from the state budget, but directly from the interested party. The R&D order includes the conclusion of an agreement, which specifies the terms of reference and the financial side of the project. In the course of such research, there are discoveries of previously unknown properties of materials and their compounds, which are immediately embodied in finished products and determine a new direction in the development of technological progress. Note that the customer in this case is the owner of the research results.
- The implementation of R&D consists of several stages and is associated with certain risks, since the most important role in successful work plays a creative component. There is a chance of getting a negative result. In this case, the customer decides to stop funding, or continue research. R&D is carried out according to an approximate scheme:
- study of existing samples, research, theoretical research;
- practical research, selection of materials and elements, experiments;
- development of structures, schemes, principles of work;
- development of appearance, sketches, creation of a prototype;
- coordination of technical and visual characteristics with the customer;
- prototype testing;
- drawing up technical documentation.
- Inventory, or R&D accounting is carried out within the framework of existing normative documents. In practice, it looks like this: PBU 17/02 (Accounting for expenses for research, development and technological work) regulates the accounting of all R&D expenses. This document is addressed to research customers, or organizations that carry out development on their own, without the involvement of third parties. PBU 17/02 is applied if, in the course of development, a result is obtained that does not fall under legal protection according to the law of the Russian Federation. R&D expenses are reflected in accounting as investments in non-current assets of the organization. R&D results are a unit of intangible assets and are accounted for separately for each topic in accordance with actual costs.
From the foregoing, it is clear that R&D is a risky but necessary investment item. They have become the key to successfully doing business abroad, while Russian industry just beginning to learn from this experience. Business leaders who look to the future, not limited to today, have the opportunity to rise to the top positions in their industry.
Since the organization of R&D involves completely new developments that are intangible value, the issue of copyright, intellectual property, etc. federal law on science dated 23.08.96 No. 127-FZ.
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The role of science is very important in modern society because it determines the development of society and the implementation of the results of scientific and technical progress in the economic sphere and everyday life of people. R&D, what is it? This is a combination of the first letters of some economic terms. R&D - stands for research and development work, understood as a set of works that are aimed at the emergence of new knowledge and their practical application in the development and creation new technology or products.
A large number of various organizations related to R&D. These are various research institutes and their subdivisions, test sites, design bureaus and experimental production facilities.
R&D is a financially costly sector of the economy. For its development, it requires a lot of financial and material resources, as well as a very high qualification of workers and therefore on a serious scale it is represented only in the most developed countries.
In the Soviet Union, much attention was paid to the development of research and development work. By the 90s of the 20th century, more than 2 million scientific staff. More than 70% of scientific developments and research in the Soviet Union took place in the Russian Federation. included three sectors: industry, university and academic. The industry sector was most developed, where military-industrial research institutes and design bureaus were represented mainly.
Science funding in Soviet time was carried out mainly from the state budget, which was sharply reduced in the 90s, which led to a significant reduction in the volume of development and research. The number of researchers in Russia in 2002 decreased by more than two times compared to 1990, and amounted to 420,000 people. Many workers from the scientific sphere went to work in other, "commercial" sectors: credit and financial activities, trade, etc. Some of them left to work in other countries.
Research and design organizations that were on the periphery found themselves in a particularly difficult situation. The demand for research and development in the field is very small. As a result, by the beginning of this century, there is an even greater concentration of research and development in (50% of all developments) and St. Petersburg (10% of all developments).
R&D in Russia is currently going through difficult times - the number of personnel engaged in development and research is being reduced. Nonetheless, Russian Federation still ranks fifth in the world in terms of the number of personnel employed in R&D and in terms of the number of researchers
R&D is a rather costly structure, and the state finances research and development in the first place, and therefore a decrease in volumes Money allocated for R&D can be explained simply - the state "saves" on science. But such "economy" only leads to the backwardness of the country in the economy. Private business, unfortunately, to funding scientific research does not connect. Another reason for the sharp decline in R&D spending is the reduction in military spending, including military research and development, which made up a significant part of R&D in Soviet times.
AT modern world big economy without a strong domestic science, which would be focused on its own advanced developments, at least in some leading areas, it will not be possible to achieve success in the development of the country, and therefore the Concept-2020 assumes an increase in research and development costs in 2020 to 3%.
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, in practice, 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 a very essential element of the business of such companies is the protection of intellectual property so that the developments are not used with impunity by competitors who are eager to be the first to make and offer consumers what was invented and designed by more successful business rivals.
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. Each project can be assigned a project manager who develops a project plan, attracts contractors 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 other 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 make any revolutions in the world of technology, continuing its smooth development.