In addition to the provision of various design and construction and installation services, one of the promising areas of activity LLC "Neftegaziniring" is research and development-design work R & D.

The development of R & D at the enterprise leads to the creation of innovative products and technologies that find their practical application in the immediate implementation of their services. Specialists of LLC NGI are developing all types of research and development works of R & D, including both their own needs and third-party customer organizations.

Total goal It is the production of specially designed products, products, devices, including software and various technologies. For this, in the process of scientific research, exquisitions, experiments and trial output and testing on the effectiveness of prototype products / products are carried out.

The composition of the work of R & D.

Each of the R & D steps performs its functions and is necessary to perform the next step, which, as a result, will lead to the creation innovative and competitive product or technology For its further use, not only by the developer, but also a wide range of consumers.

In the process of creating a new product, our engineering specialists perform the following works of R & D.:

• research works Nir
• experimental design work OCP
• technical works Tr.

Research Aims to determine the technical ability to create a product / device with maximum efficiency. At this stage, the economic component of the development and production of a new product is also justified. To do this, in the course of the NIR, fundamental and applied research and development are carried out, namely, scientific and theoretical and theoretical studies and their applied application for the implementation of specific industrial problems.

In the process of execution experimental design and technical works The development of design and technical documentation for the product in accordance with the ECCD (unified system of design documentation) is carried out for the subsequent production and coordination in the registering state bodies.

Stages of the work of R & D.

To create the desired and maximum efficient product / device, a certain sequence of work is made, which, ultimately, contributes to widespread use. All work can be divided into:

• conducting search and research scientific and theoretical works to obtain a technical and economic substantiation of the feasibility of creating, production and introducing a new product.
• works on the development of a sketch and technical project, as well as design and other necessary documentation
• manufacturing and applied tests of a prototype product
• development of operational documentation on the product / device / technology
• organization and launch of serial production of products

The same works are carried out by our specialists and in the process of developing various technologies that are used in the field of automation of objects or carrying out the installation work of equipment and facilities of the oil and gas industry.

R & D Depends on the development of a particular product. Before starting to fulfill all works, a R & D program is created that structures the sequence of all stages, the composition of the work, their duration and main tasks.

Niocarian

Research and development work (acronym Niocarian) - A combination of works aimed at obtaining new knowledge and their practical application when creating a new product or technology.

R & D (in English is used term "Research & Development" (R & D.)) includes:

Study

• Research, development of technical proposal (advanced);
• Development of technical assignment on experimental design (technological) work.

Development

• Development of a draft project;
• Development of a technical project;
• Development of working design documentation for the manufacture of a prototype;
• Making a prototype;
• Testing of the prototype;
• Development documentation
• Approval of the working design documentation for the organization of industrial (serial) production of products.

Supply of products for production and operation

• Adjustment of design documentation on the fundamental disadvantages detected;
• Development of operational documentation.

Repairs

• Development of working design documentation for repair work.

Removal from production

• Development of working design documentation for disposal.

An example of the execution of the OCC

The order of the steps of the execution of the OCD on the optical-electronic device:

1. Study of existing products of this type
2. Studying the element base suitable for building the desired product
3. Selecting elemental base
4. Development of an optical product prototype scheme
5. Development of a structural electrical circuit of the prototype of the product
6. Development of product sketches
7. Coordination with the customer of the actual technical characteristics and appearance of the product
8. Development of electrical product concept
9. Study of the production base and capabilities of printed circuit boards
10. Development of test printed circuit board
11. Placing an order for the manufacture of test printed circuit board
12. Placing an order for the supply of an element base for the manufacture of the product
13. Placing an order to solder test printed circuit board
14. Development of test cable product
15. Production of a test cable product
16. Test test printed circuit board
17. Writing software for test printed circuit board and computer
18. Studying the production base and the possibilities of production of optical elements
19. Calculation of optical items of the product taking into account the possibilities of production
20. Studying the production base and the possibilities of producing plastic cases, metal elements and metis
21. Development of the design of the optical boxing housing of the product taking into account the possibilities of production
22. Placing an order for the manufacture of optical elements and body of optical boxing
23. Experienced build of optical boxing products with a connection of a test printed circuit board
24. Test modes of the test printed circuit board of the product and optical boxing
25. Correction of software, conceptual circuit diagrams and parameters of the optical part of the product, in order to obtain the specified parameters
26. Development of product housing
27. Development of a printed circuit board for the actual sizes of the body of the product
28. Placing an order for the manufacture of the body of the Product Prototype
29. Placing an order for the manufacture of printed circuit board of the product
30. Plipping and Printed Printing Board Products
31. Coloring Case Prototype Product
32. Production of the Product Prototype Cable
33. Final assembly of the prototype of the product
34. Testing of all parameters and reliability of the prototype of the product
35. Writing Production Technology Product
36. Writing user instructions for the product
37. Transfer of technical documentation, software and prototype of the product to the customer with the signing of the submission of the contract

Views of R & D

In accordance with the regulatory regulation by the method of accounting, R & D costs are divided into:

Product R & D. (Current, custom) - Works related to the usual type of organization activities, the results of which are intended to implement the customer.

Capital R & D. (Initiative, for their own needs) - work, the costs of which are investments in the long-term assets of the organization, the results of which are used in their own production and / or are provided to use other persons.

Contract for the implementation of R & D

The procedure for performing commercial R & D is regulated by the Treaty on the implementation of research, development and technological works. The legislation of the Russian Federation allocates two types of this contract:

1. Agreement for research work (NIR). Under the contract for the implementation of the Nir, the Contractor undertakes to conduct scientific research due to the technical specifications of the customer.
2. Treaty for the implementation of development and technological works (OCD). Under the contract for the implementation of the OCD, the Contractor undertakes to develop a sample of a new product, design documentation for it or new technology.

The parties to the contract for the implementation of R & D are the performer and the customer. The performer is obliged to conduct scientific research personally. Attracts the execution of co-valves only with the consent of the customer. When executing OCP, the Contractor has the right to attract third parties, unless otherwise provided by the contract. To the relations of the artist with third parties, in case of their involvement of R & D, the rules on the General Contractor and the subcontractor are applied.

Unlike other types of obligations, contracts for the implementation of R & D are characterized by:

A specific feature of R & D is that the risk of non-receipt is large for these types of work, on objective reasons, the result established in the technical task. The risk of accidental impossibility of executing contracts for the implementation of R & D is the Customer, unless otherwise provided by law or the contract. The performer is obliged to immediately inform the Customer about the impossibility of finding expected results or on the inexpediency of continuing work. The obligation to proof the fact of the inability to obtain the provided result lies on the artist. The decision to terminate the work is made by the Customer.

When performing capital R & D, the functions of the customer and the artist are carried out by the same person and the compilation of the contract, therefore, is not required. Thus, the conditions for performing capital R & D are determined by the terms of reference and the calendar plan (scientific work plan) approved by the Executive Body of the Organization and / or Scientific and Technical Council. The fact of the completion of work and the result obtained are established in a technical act approved by the executive body of the Organization.

Statistical data

According to the data of the Battlele Memorial Institute, in 2011, global R & D expenses will increase by 3.6% and amount to 1.2 trillion. US dollars.

The first place in terms of R & D is occupied by the United States (382.6 billion; 2.7% of the volume of own GDP)

Structure of financing for all types of R & D in 1985

Sources of financing R & D in the United States

Structure of private investment in R & D in the US

Pension Funds and Insurance Companies	Corporate funds	Others
55%	10%	35%

Literature and regulations

• Federal Law of 23.08.96 No. 127-FZ "On Science and State Scientific and Technical Policy".
• GOST 15.105-2001 "System of development and supply of products for production. The procedure for performing the NIR and its component parts. "
• GOST 15.203-2001 "System of development and supply of products for production. The procedure for performing OCC on the creation of products and its component parts ".
• GOST 15.110-2003 "Documentation Reporting Scientific and Technical to Research, Avanproeks and Experienced Design Works".
• Order of FAP No. 95 dated September 16, 2004 "On approval of the rules of scientific and technical support and acceptance of performed research and development work."
• Myakinina L.N. Science, design from the point of view of scientific organizations and consumers.
• Potemkin S.Yu. Accounting and tax accounting in the innovation field: from the creation of scientific and technical results to the use of intellectual property rights. - Exam. - 2011. - 239 p. - ISBN 978-5-377-03928-0
• Cherickin G.N. Contracts for the implementation of research, development and technological work.
• Grigoriev M. N., E.Yu. Krasnova; Marketing Military Products: Textbook / Publishing Info-Yes, - SPb., 2011. - C.435 - ISBN 978-5-94652-344-8

Notes

see also

• Result of scientific and technical activities
• State Register of Scientific Discoveries of the USSR

Civil law contracts
Transaction invalidity of the transaction Contract Agreement Accept quasi-flow
for the transfer of property in ownership	purchase (retail supply of supplies for state and municipal needs of the contracting of the energy supply of real estate sales of an enterprise) Meals of the Darment of rent (permanent lifelong life-lifelong content with dependency) of the privatization of housing
for the transfer of property For use	rental (vehicles of enterprise of buildings and lease rental structures) Hiring residential loans
for performance	contract (domestic construction for project and survey work on work for state and municipal needs) participation in equity construction Niocarian
on the provision of services	actual compensated provision of transportation services for transportation expedition of trust management of property legal order of the Agency Commission financial factoring Loan Credit Banking Deposit Bank Account Insurance Obligation for non-cash settlements (payment order Letter of credit Accident Check)
by implementing results Intellectual activity	alienation of exceptional rights license author commercial concession
about joint activities	simple partnership constituent about the establishment of a limited liability company about the establishment of a joint stock company
other	action in someone else's interest without assignment of the assignment of the right claim for pledge (mortgage) Transaction of repo Foreign trade on the product sharing

Wikimedia Foundation. 2010.

Watch what is "R & D" in other dictionaries:

Research and experienced design work. Vocabulary of business terms. Academician. 2001 ... Business Terms Dictionary

Niocarian - Scientific research and experienced design works The most important element of the scientific and scientific technical capacity of the country, allowing to improve the technological level of production, create new types of products and new production, ... ... Foreign Economic Dictionary

Niocarian - Niiokr R & D Research and Experimental Design Works Scientific Research and Experimental Design Development of Wed. Nikitr Education and science R & D Dictionary: S. Fadeev. Dictionary of contractions of the modern Russian language. S. Pb.: ... ...

R & D and T. - Niocitr Niocar and Tr Scientifically research, experienced design and technological works of Wed. R & D education and science, tehn ... Dictionary of contractions and abbreviation

Using. Strictly defined. Performed method with possible use of analogs. When determining the values \u200b\u200bof costs, it is necessary to take into account.
The State Protection for the implementation of NIR and (or) OCC for defense order includes conditions for ownership of the results of intellectual activity and work.

The procedure for performing the development work of defense appointment

The procedure for the execution of the OCC of the Gosoboron Ray determines 15.203-2001. This standard was adopted in return for GOST at 15.203 - 79 and GOST at 15.204 - 79 of Soviet times.
Each individual stage of the OCD combines work aimed at obtaining certain end results, and characterized by signs of their independent target planning and financing.
When performing experimental design work on military topics, the following steps are set:

• development of a sketch project
• technical project development
• development of working design documentation (RKD) for the manufacture of a prototype product
• making a prototype product and preliminary testing
• conducting state tests (GI) prototype WP product
• approval of the RKD on the product for serial industrial production

For the organization and control of the implementation of R & D prescribed the head of the topic. According to Nir, the supervisor, by OCC - the main designer.

Avanproeks in the development of military products

In cases where scientific research works were not carried out or there are no sufficient source data to compile a task for experimental work performed avanproekt.
Avanproekt - This is a complex of theoretical, experimental research and design work on the rationale for the technical appearance, technical and economic possibilities and feasibility of developing complex military products.
The purpose of the execution of an externalproject is to substantiate the possibility and feasibility of creating a product, ensuring its high technical level, as well as the definition of the likelihood of the implementation of the conceptual intention of solving functional tasks.
The main tasks of the advanceproject are the preparation of the TTZ (TK) project for the implementation of the OCR, the reduction of the timing and reducing the cost of developing defense products.

VAT in NIR, OKR and TR Gosobonsek

When determining the price and values \u200b\u200bof the costs of costs, during the implementation of the NIR and OKR, it is necessary to consider the taxation of the implementation of these works by value added tax (VAT).
In accordance with Article 149 of the Tax Code, the implementation of research (NIR), development (OCD) and technological work (RT), related to defense order, is exempt from tax value added tax .
The executor of the state defense order in accordance with Article 170 of the Tax Code is obliged to lead separate accounting (separately consider the amount of "input" VAT, which are used in the taxable and non-taxable VAT operations).
Accounting of the NIR and the OCD of the defense order is conducted in accordance with PBU 17/02 "Accounting for expenditures on research, experimental design and technological work".

Regulatory Base R & D defense orders

The procedure for the implementation of the NIR and OCC in the field of state defense order is determined.
Methodical recommendations approved by the Ministry of Science and Technical Policy of Russia June 15, 1994 N OR-22-2-46 and mPC protocol of December 19, 2012 N 13.
The procedure for determining the composition of the costs of NIR and the OCD of the defense appointment is approved order of the Ministry of Industry and Commission of Russia of 23.08.2006 No. 200 and the TCD protocol of January 26, 2011 No. 1C.

Features Calculation Prices of Nir and OCC in the field of governmentality

A new decree on state regulation of the price of defense order, which has entered into force from the beginning of 2018, significantly changed the legislative base in the field of pricing. But, .

Pricing NIR and OCP according to Decree No. 1465

In accordance with the current state, approved by Resolution No. 1465, the fundamental method for determining the price of the NIR and OCP is the cost method. Moreover, in the following years, the formed price of work is not subject to indexation (p. 21 of the provisions), and cannot be determined by indexing on costs (clause 27).
The price of research and development works are the sum of the reasonable costs for the performance of these works included in the cost, and profits.
It is allowed to form the price of the NIR and (or) of the OCP through. At the same time, the dependence of the price of the selected work - analogue from its basic consumer parameters should be determined. Calculation of the work of work must be made taking into account differences in terms of technical specifications, complexity, uniqueness and volumes of work performed.
The basis of the formation of the price of work, individual types of costs or labor-intensity of work can serve as economic and mathematical models.

Pricing of R & D of the state defense order until 2018

The price of experimental and research and development work in the field of defense order can be determined in several ways: by calculation by the method of indexing costs of costs,, as well as a combination of listed methods.
Calculation is the main method of calculating prices for NIR and OCC.
Prices for R & D, the period of execution of which exceed one year, are determined by indexing on costs based on the amount of costs for the entire period of work, calculated separately for each stage in each year of their implementation.

As well as on. Analog pricing method is used in combination with calculation and indexing methods.

It is used to determine the price of completed work in the absence of the possibility of its establishment by methods of calculation, indexing, analogs or combinations thereof.

The price of experimental and research works is formed on the basis of the reasonable costs for the performance of work and the magnitude of the profit. The price of R & D is generally determined by summing the prices of stages of work carried out in accordance with the tactical and technical (technical) task.

Analog method for the formation of prices of Nir and OKR

The calculation of the prices of experimental, research and technological work an analog method is made on the basis of the composition and the validity of the actual costs of previously performed similar works using the corresponding "novelty coefficients".
It is recommended to separately assess the complexity of previously performed similar works, the composition and qualifications of immediate performers.
Planned price calculation Nir prices or OCD analog method is drawn up for each stage of work.

Analog Pricing Method for Military Products

The price of the unit of products is determined on the basis of the price similar to its functional purpose of products. The calculations take into account differences in the technical specifications, complexity and uniqueness of species and volumes of work, as well as the level of qualifications of workers and specialists.
It is required to establish the price dependence on it from the main consumer parameters. The price definition of modernized products is carried out on the basis of price increments that ensure the achievement of the specified values \u200b\u200bof various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).

The method of expert assessments of the calculation of prices of R & D of the state defense

The subject of expert assessment can both the total price and costs of individual calculation items or stages of work.
The basis for the decision to determine the price may be the expert opinion of the Scientific and Technical Council or the head of the topic (the supervisor of the NIR, the chief designer of the OKR).

When forming the price of NIR and OCC, the method of expert assessments should take into account all the factors that may affect the performance of work and will enable the result obtained. To do this, it is necessary to separately evaluate the composition and qualifications of single performers and OCR, the presence of a material and technical base, the complexity of the performance of work, the need for material resources, the composition and qualifications of the performers planned to attract the unique performers and OCD to perform the components of the NIR and OCP.

Calculation of prices for NIR or OCD by an expert method is advisable to produce for each stage of the NIR or OCC and in combination with other price determination methods.

Composition of a set of RKM on military R & D

As a rule, the term of the implementation of the NIR and the OCD on the defense order exceeds one year. Therefore, the rationale for the work of the work is issued according to the forms that allow the data for each year the work of work separately. The numbering of such typical forms of RKM uses the letter " d.».
In addition, to substantiate the costs and prices of research and development, information is presented separately for each.

Forms of RKM in NIR and OCP until 2018

A set of RCM to substantiate the price of R & D on defense order performed more than one year is drawn up according to the forms of applications N 1D - 15D to the order of FTS of 09.02.2010 N 44-A or by the forms of the order of the FTS of 24.03.2014 N 469-A (form N 1 R & D, shape 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 , Form N 11 R & D).
The forms of documents enacted by order of the already disbanded FST of Russia dated March 24, 2014 No. 469, were developed in accordance with the Regulations on the State Regulation of Products, which came under the state defense order approved by the Decree of the Government of the Russian Federation of December 5, 2013 No. 1119 which has lost its strength on March 7, 2017 (Decree of the Government of the Russian Federation of 02/17/2017 №208).
Nevertheless, the action of the forms of documents Order No. 469A was canceled. From the approved forms of this order, only the form of a request for forecast prices was canceled (Order of the FAS Russia of July 17, 2017 No. 947/17).
The action of typical forms approved by the orders of FTS No. 44 and No. 469-A is canceled in March 2018.

Active forms of RKM on R & D

Order of the FAS Russia of January 31, 2018 No. 116/18 approved new typical forms. The order entered into force on March 3, 2018.
In typical forms Structures price and costing for research and development works are provided for two special articles: "Costs for special equipment for scientific (experimental) works" (5) and "costs of work performed by third-party organizations" (13), including "third-party costs Organizations on the implementation of components "(13.1) and" Other works and services performed by third-party organizations "(13.2).
In addition, the Order No. 116/18 for R & D was introduced separate typical form of decoding: Form No. 7 (7d) of the NIR (OCC) "Deciphering the costs of work (services) performed by co-valve organizations"; Form No. 9 Nir (OCC) "Decoding the main wage"; Form number 15 (15D) Nir (OCD) "Decoding costs for special equipment"; Form No. 15.1 (15.1d) Nir (OCD) "Decoding the cost of manufacturing special equipment on its own forces."
The presentation of information to justify the price of R & D and the cost of their implementation is made according to the standard forms separately for each stage of the work and by the years. It is allowed to determine the complexity of work in person / clock.

Type of price R & D.

The procedure and conditions for applying the type of price for research and (or) experimental design work is established by the Regulation on the state regulation of prices for products supplied under the state defense order (Government Decision of 02.12.2017 No. 1465).
The choice of type of price is carried out taking into account the type of work, their duration and availability of source data to determine the cost-effective price.
When concluding a contract for the implementation of NIR and (or) of OCD on promising areas for the development of new samples of military products, to conduct search research in such areas, if at the time of the contracting of the contract it is impossible to determine the cost of the costs associated with the implementation of these works, is applied approximate (refined) price or price, compensation costs.

Used abbreviations in the implementation of NIR and OCP in the sphere of goz

Russian military standards for NIR and OKR

Russian State National Military Standards are denoted by "RV" lites (GOST RV). New standards are entered instead of Soviet, denoted by the Litera "B" (GOST B).

Justification of the price of "Nezozovsky" R & D

Order of the Ministry of Industry and Commission of Russia No. 1788 dated September 11, 2014 approved the Methodology for determining and justifying the initial (maximum) price of state contracts (NMCC) for research (R & D), experimental design (OCD) and technological work (TR). This method is invoiced for OCD and TP - 250% of the fot

overhead for NIR - 150% of Fot

other straight - 10% of the fot

profitability for OCD and TR - 15% of the cost

profitability for NIR - 5% of the cost

Introduction .............................................................................. .3.

Nir .................................................................................... .4.

The concept .................................................................. ........ 4

Types of Nir ................................................................................... 4

Regulatory documents ................................................ .5

OKR .................................................................................... .7.

1. The concept ........................................................................ 7.

2. Regulatory documents ................................................ .7

Organization R & D ............................................................... 9

R & D in the development of the country .......................................... 11

R & D in Russia, investment ................................................ ... 15

Conducting R & D in Russia. Myths and reality ..................... ... 16

Conclusion .................................................................. 18.

References .................................................................... ... 19

Introduction:

The constant modernization and optimization of production is simply necessary and promulits enterprises not only the growth of profits, but also the release of unique, superior analogs of products, which will lead to a leading position in the market. However, interest in R & D in our country is negligible, compared with the countries of the West. The state allocates hundreds of millions of scientific research and still the result is almost not visible. We, as SUTDENTAM whose future work is tested with innovation, it is necessary to understand: at what level is this system at the moment, what are the reasons for this and whether there are prospects in its development.

Research work (NIR): A complex of theoretical or experimental studies carried out in order to obtain informed source data, finding the principles and ways to create or upgrade products.

The basis for the implementation of the NIR is the technical task (hereinafter: TK) for the implementation of the NIR or the 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 property and subordination, as well as government bodies that are directly related to the development, Production, operation and repair of products.

The following types of Nir are distinguished:

Fundamental research: research work, which is the result of:

Expanding theoretical knowledge.

Obtaining new scientific data on processes, phenomena, patterns that exist in the investigated area;

Scientific basis, methods and research principles.

Search Nir: Research work, the result of which are:

Increased knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;

Opening ways to apply new phenomena and patterns.

Applied Nir: Research work, which is the result:

Resolving specific scientific problems for creating new products.

Determination of the possibility of holding an OCR (pilot design) on the subject of the NIR.

Research work is regulated by the following documents:

GOST 15.101 reflected in it:

general requirements for organizing and implementing research works;

the procedure for performing and accepting NIR;

stages of the implementation of the NIR, rules for their execution and acceptance

GOST 15.201 reflected in it:

Requirements for TK.

GOST 7.32 in it reflected:

Requirements for research on research work

Abbreviation "R & D" is decrypted as research and development and development. R & D is a full studies cycle. It begins with the setting of the task, includes scientific research, new design solutions and the manufacture of an experienced copy 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 updating of products and, in parallel, the modernization of production. This is a high-quality transition from labor-intensive technologies to high-tech. Where investments are invested not in manual labor, but in research scientific research.

1. The task of R & D is the creation of new principles of manufacturing products, as well as the development of technologies for its production. Unlike fundamental research, R & D has a clearly marked goal and are not funded due to the state budget, but directly interested parties. The R & D order includes the conclusion of a contract in which the technical task and financial side of the project is negotiated. During such studies, the openings of the previously unknown properties of materials and their compounds are occurring, which find an immediate embodiment in the finished products and determine the new direction of the development of technical progress. Note that the customer in this case is the owner of research results.
2. The implementation of R & D consists of several stages and is associated with certain risks, since the creative component is played in successful work. There is a chance to get a negative result.

   Expenses for R & D, which did not give a positive result

   In this case, the customer decides to stop financing, or continue research. R & D is carried out according to the approximate scheme:

   1. study of existing samples, research, theoretical surveys;
   2. practical research, selection of materials and elements, experiments;
   3. development of structures, schemes, principles of work;
   4. development of appearance, sketches, the creation of the prototype;
   5. coordination of technical and visual characteristics with the customer;
   6. testing experienced sample;
   7. drawing up technical documentation.
3. Inventory, or accounting R & D is carried out within the framework of existing regulatory documents.

   In practice, it looks like this: PBU 17/02 (accounting for research on research, experimental and technological work) regulates accounting of all expenses for R & D. This document is addressed to customers of research, or organizations performing developing on their own without the involvement of third parties. PBU 17/02 is used if the result obtained the result that does not fall under legal protection under the law of the Russian Federation. The costs of R & D reflect in accounting, as capital investments in non-current assets of the organization. R & D results are an unit of intangible assets and are taken into account apart from each topic in accordance with the actual expenses.

Of the foregoing, it is clear that R & D is a risky, but necessary article of investment. They became the key to the successful business of business abroad, while the Russian industry just begins to adopt this experience. The leaders of the enterprises that look in the future, not limited to today, have the opportunity to rise to leading positions in their industry.

Since the R & D organization involves completely new developments, which are intangible value, the question of copyright, intellectual property, etc. Decides on the development of development under the Federal Law on Science of 23.08.96 No. 127-FZ.

Have questions? Contact us.

Examination projects

We carry out independent examination of investment projects of construction or modernization of mining and metallurgical enterprises, cement and chemical plants

Technological audit

Technological and technical audit of mining and metallurgical, chemical, refineries and cement industries.

Industrial and semi-industrial tests

Nord Engineering performs work on the maintenance of semi-industrial and industrial tests in order to confirm the technological indicators and optimization of developed technologies

Development of project documentation

Nord Engineering in conjunction with the partner develops project documentation of mining and metallurgical and chemical industries.

Selection and delivery of equipment

Nord Engineering carries out the selection and supply of equipment for mining and metallurgical and chemical industries, as well as for analytical studies of any nature.

Installation, commissioning

Nord Engineering provides installation safety and commissioning services in the implementation of projects for the construction of enterprises.

Ready solutions

Nord Engineering has its own technological solutions and know-how for the processing of mineral and man-made raw materials with modern, environmentally friendly and waste-free methods.

Accounting for R & D spending

Rules of accounting for research, experimental and technological work are governed by the Regulation on accounting "Accounting for expenditures on research and development and technological work", approved by the Order of the Ministry of Finance of the Russian Federation of 19.11.2002 No. 115n (PBU 17/02 ).

The rules installed in PBUs 17/02 should be used only by those organizations that are implementing research, experimental and technological work on their own and / or are customers of the specified work under the contract (R & D).

Research work includes works related to the implementation of scientific (research), scientific and technical activities and experimental developments defined by the Federal Law of August 23, 1996 No. 127-FZ "On Science and State Scientific and Technical Policy".

The rules established in PBU 17/02 are applied only with respect to those R & D, for which results obtained:

• subject to legal protection, but not executed in established by law;
• not subject to legal protection in accordance with the norms of current legislation.

PBU rules 17/02 do not apply:

• to unfinished R & D;
• to R & D, the results of which are taken into account in accounting as intangible assets;
• regarding the organization's expenses for the development of natural resources, the costs of preparing and mastering the production, new organizations, shops, aggregates (launchers), the costs of training and mastering the production of products that are not intended for serial and mass production;
• with regard to expenses related to the improvement of technology and organization of production, with improved product quality, change in product design and other operating properties carried out during the production (technological) process.

An inventory facility is adopted as an accounting of accounting of expenses in R & D. The inventory object is considered a combination of expenses for the work performed, the results of which are independently used in the production of products (performance of work, services) or for the management needs of the organization.

R & D expenses include all the actual costs associated with the performance of these works.

The cost of the expenditures during the implementation of R & D can include:

• the cost of material and services of third-party organizations and persons used in the implementation of these works;
• salary costs and other payments to employees directly engaged in the implementation of the specified work on the employment contract;
• deductions for social needs;
• the cost of special equipment and special equipment intended for use as objects of tests and research;
• depreciation of fixed assets and intangible assets used in the implementation of these works;
• the costs of maintaining and operating research equipment, installations and structures, other facilities of fixed assets and other property;
• general expenditures in case they are directly related to the performance of these works;
• other expenses directly related to the implementation of R & D, including testing costs.

To recognize R & D expenses as such in accounting, a one-time implementation of the following conditions is necessary:

• there is a documentary confirmation of performance;
• the use of work results for production and / or managerial needs will lead to future economic benefits (income);

In case of non-fulfillment of at least one of the conditions for recognizing the costs of the organization as expenses related to the implementation of R & D, costs are recognized by other costs of the reporting period. Other expenses of the reporting period are also recognized the costs of R & D, which did not give a positive result.

In the process of implementing R & D, expenses for them must first be taken into account on a special subaccount 08-8 "Implementation of research, experimental design and technological work", followed by the assignment to the account 04 "Accounting for intangible assets" (for example, for a separate subaccount 04-2 " Costs are neither research and development, experimental and technological work ").

Taking into account the costs of R & D, the results of which are referring to the use of products in the production of products (performance of work, the provision of services) or for the management needs of the Organization, are reflected in the following records.

Analytical accounting of R & D spending on account 04 "Intangible assets" is conducted by types of R & D expenses, according to work, contracts (orders).

The costs of R & D, the results of which are not subject to use in the production of products (performance of works, services) or for the management needs of the Organization or for which positive results are not received, are written off by wiring: Dt 91-2 CT 08-8.

The expenses for R & D spending on the costs of ordinary activities should be made from the 1st day of the month following the month in which the actual application of the results obtained from the implementation of these works in the production of products (performance of works, services) is either for the management needs of the Organization.

Organizations are granted the right to independently determine the period for the write-off of R & D spending on the expected useful use of the obtained R & D results during which the organization may receive economic benefits (income), but not more than 5 years. In addition, the specified useful life may not exceed the life of the organization.

Write off spending on each R & D performed is made in one of the following methods:

• linear way;
• the method of writing off costs is proportional to the volume of products (works, services).

During the reporting year, the cost of R & D spending on costs for ordinary activities is carried out evenly in the amount of 1/12 annual amounts, regardless of the method of debiting the cost of spending.

When using a linear way, the debt of R & D spending is uniform during the received useful life.

Accounting for R & D spending

Example

When using a linear method, an average of one year an organization can write off on costs for ordinary activities 24,000 rubles. (120,000 rubles / 5 years).

During one reporting year, the organization can write a monthly 1/12 annual amount monthly, that is, 2000 rubles. (24 000 rubles / 12 months).

When using the method of debiting costs in proportion to the volume of products (works, services), the determination of the amount of expenses to be debited in the reporting period is made on the basis of the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for specific R & D and the entire estimated volume Products (works, services) for the entire use of the results of this R & D.

Example

The organization's expenses for the implementation of R & D amounted to 120,000 rubles. The expected use of R & D results is 5 years.

The estimated volume of output for the entire expected use of R & D results set by the organization is 400,000 units.

The actual output of products over 5 years of the period of use of R & D results amounted to 100,000 units in the first year, in the second year -80 000 units, on the third year -, 60,000 units, in the fourth year - 90,000 units., On the fifth year -70 000 units.

1st year - 120,000 rubles. x 100 000 units / 400 000 units. \u003d 30 000 rub.
2nd year - 120,000 rubles. x 80,000 units / 400 000 units. \u003d 24 000 rub.
3rd year - 120,000 rubles. x 60 000 units / 400 000 units. \u003d 18 000 rub.
4th year - 120,000 rubles. x 90,000 units / 400 000 units. \u003d 27,000 rubles.
5th year - 120,000 rubles. x 70,000 units / 400 000 units. \u003d 21 000 rubles.

The organization's chosen way to write off the R & D spending is reflected in the organization's accounting policy.

Operations for debiting expenses on R & D are recorded by the following entries.

If the organization ceases to use the results of a specific R & D in the production of products (performance, service, service) or for the management needs of the Organization or believes that it will not receive economic benefits in the future from their application, the remaining amount of expenses for such R & D, not referred to races The usual activities are written off as follows:

• the remaining amount of the costs of such R & D cannot be attributed to the costs of the usual activities, to write off on other expenses of the reporting period at the decision of the decision on the termination of the results of this work: Dt 91-2 CT 04-2.

Wring-off spending on R & D

Research, pilot design and technological work (R & D) conducted by organizations may have a different result. Regardless of this, all R & D should be reflected in accounting of the organization.

To write off the costs of R & D, there are several ways that you will learn from this article.

Commercial organizations, which are legal entities under the legislation of the Russian Federation (with the exception of credit institutions) performing R & D, should apply the Regulation on accounting "Accounting for research on research, experimental and technological work" PBU 17/02, approved by the Order of the Ministry of Finance of Russia from 11.11.2002 N 115n. Moreover, it should only be used by those organizations that perform R & D on their own or (s) are under the contract with the customer of these works (paragraph 1 of PBU 17/02).

So, PBU 17/02 on the basis of paragraph 2 of this provision applies to R & D:

• on which the results are obtained subject to legal protection, but not executed in the procedure established by law;
• for which results are obtained, not subject to legal protection in accordance with the norms of current legislation (a list of results of intellectual activity and means of individualization, which provides legal protection, contains Article 1225 of the Civil Code of the Russian Federation).

If, as a result of R & D, certain results were obtained, the costs of these work are subject to reflection in accounting as expenses for R & D, provided that they satisfy the criteria for recognizing the costs listed in paragraph 7 of PBU 17/02:

• the amount of consumption can be determined and confirmed;
• there is a documentary confirmation of the performance of work (act of acceptance of work performed, etc.);
• the use of work results for production and (or) managerial needs will lead to future economic benefits (income);
• the use of R & D results can be demonstrated.

How are the costs of R & D, for which the result is obtained?

According to paragraph 10 of PBU 17/02, R & D expenses are subject to debiting on costs for ordinary activities from the first day of the month following the month in which the actual application of the results obtained from the implementation of R & D processed in the production of products (performance of work). That is, if the work is completed in August 2012, and the use of the results began in October of this year, then to start writing off the R & D expenses from November 1 of the same year.

Clause 11 of PBU 17/02 To write off costs for each R & D fulfilled, two possible options are provided:

1. linear way;
2. the discretioning method is proportional to the volume of products.

The period during which the organization will write off the cost of R & D, it determines independently based on the expected use of the obtained R & D results during which it can receive income from their use.

At the same time, the period established by the Organization cannot exceed five years or its life.

With a linear method, the costs of R & D are discharged evenly during the prescribed period (clause 12 of PBU 17/02).

If the debt method is selected in proportion to the volume of production (works, services), determination of the amount of R & D spending to be debited in the reporting period, is made on the basis of the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses For specific R & D and the entire estimated volume of products (works, services) for the entire use of the results of a specific work (paragraph 13 of PBU 17/02). If the organization has chosen this method of debiting R & D spending, in accounting policies it is necessary to bring the write-off algorithm to be used.

At first, the organization determines the amount of expenses for R & D, to be debited, for the year:

C \u003d OS: OP X OP
R & D Niocar Niocar OG
where C is the amount of R & D spending for the reporting year;
R & D
OS - the total amount of expenses for R & D;
Niocarian
OP - volume of products for the entire use of R & D results;
Sun
OP - volume of products for the reporting year.
og

Then the monthly amount of R & D spending is determined:

C \u003d C: 12.
R & D. R & D

We should not forget that, regardless of the selected method, the costs of R & D are charged to the costs of the usual activities monthly in the amount of 1/12 of the annual amount (paragraph 14 of PBU 17/02). Let me remind you that the costs of ordinary activities are determined in accordance with Section. 2 PBU 10/99 "organization expenses", approved by the Order of the Ministry of Finance of Russia of 06.05.1999 N 33.

Example. The organization during the III quarter of the current year conducted R & D to create and test the sample of a new device for welding, which will reduce the complexity of welding work by 17%. Work using the new device is planned to be performed for three years.

The actual use of a new device for welding work began on October 11, the costs of its creation - 273,600 rubles.

The organization's accounting policy is determined that a linear method is applied to write off the costs of R & D.

The amount of costs payable to monthly write-off when applying a linear method will be:

273 600 rubles. : 3 g .: 12 months. \u003d 7600 rub.

Change the conditions and suppose that the organization will write off the costs of R & D on the creation of a new adaptation in proportion to the volume of products.

With the use of the device, it is planned to produce 9000 conventional units of products, including until the end of the current year - 650 units.

Using the calculation algorithm given above, we define the amount of R & D spending to be debited until the end of the current year:

273 600 rubles. : 9000 SL. units. Prod. x 650 SL. units. Prod. \u003d 19 760 rub.

Until the end of the current year, the device will be used within three months. It means that monthly, from October to December inclusive, as part of the costs of ordinary activities should be considered:

19 760 rub. : 3 months. \u003d 6586.67 rub.

Regardless of how many units of products will be released in each month of the reporting year, the cost of R & D should be written off monthly in the amount of 1/12 annual sum.

Elected version of accounting for debiting expenses for R & D management should consolidate in its accounting policies. Keep in mind that in the future, it is impossible to change the adopted method of write-off on specific expenditures on R & D, according to which paragraph 14 of PBU 17/02, according to which the change in the adopted method of writing off costs for specific R & D during the term of applying a specific work is not produced.

It has already been noted above that R & D expenses are subject to debiting on the costs of ordinary activities from the first day of the month following the month in which the actual application of the results obtained from the implementation of these works in the production of products (performance of works), or For managerial needs of the organization.

Given this, in accounting policies it is necessary to indicate what document the organization confirms the fact of the beginning of the use of R & D results. In my opinion, it may be the order of the head or other administrative document of the company. Do not forget to note what documents confirm the end of the work on R & D, the presence of the result, as well as the adoption of the costs of R & D expenses.

Since unified forms confirming these facts in terms of R & D, there are no organizations, organizations should develop forms of such documents on their own and consolidate their use in an order on accounting policies.

Please note: independently developed forms of primary accounting documents can be used only in the absence of a typical analogue, and only under the condition that all obligatory details of the primary document listed in paragraph 2 of Art are taken into account in the form. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting".

The requirement to compulsory applying unified forms of primary accounting documents is valid until December 31, 2012, as well as the law N 129-FZ itself. From January 1, 2013, a new Federal Law of 06.12.2011 N 402-FZ "On Accounting" will come into force, Art. 9 which also stipulates that every fact of economic life is subject to the registration of the primary accounting document. But with the adoption of this law, organizations will not be restricted on the use of independently developed forms of primary accounting documentation containing mandatory details of the primary accounting document. That is, the organization will be able to use independently developed forms of primary accounting documents approved by its head, even with the presence of a unified form of the required document.

The costs of R & D produced by the organization are recognized as investments in non-current assets (paragraph 5 of PBU 17/02). Such expenses are reflected separately at the debit of account 08 "Investments in non-current assets" on a separate subaccount 08-8 "Implementation of research, development and technological work", provided for for these purposes by a plan for accounting accounts of financial and economic activities and instructions for Its application approved by the order of the Ministry of Finance of Russia from 31.10.2000 N 94n.

The conduct of analytical accounting on subaccount 08-8 should be carried out by the Organization on the types of R & D implemented, under contracts or orders for the implementation of R & D.

Unit of accounting costs for R & D in accordance with P.

6 PBUs 17/02 is an inventory facility, which is considered a set of expenditures on the work performed, the results of which are independently used in the production of products (performance, services) or for the management needs of the Organization.

In other words, the inventory of the costs of R & D spending will be a combination of expenses for completed R & D, and the results of these works should be independently used in the production of products (performance, service provisions).

R & D expenses are initially taken into account, as mentioned above, on subaccount 08-8, and only when the results are completed and obtained, it is transferred from the loan of this subaccount in the amount of actual costs in the debit of account 04 "Intangible assets". Score 04 is intended to plan accounts to summarize information about the availability and motion of intangible assets of the organization, as well as on R & D expenses, which are taken into account separately. That is, analytical accounting by expenses on R & D, taken into account on account 04, and will be accounting for individual inventory objects.

Write off the R & D spending into expenditures on ordinary activities should be reflected by correspondence on the debit of account 04 and the loan of cost accounting accounts (20 "main production", 25 "general production costs", 26 "general expenses" and other accounts).

As practice shows, many accountants write off the costs of R & D directly from subaccount 08-8 to the cost accounting accounts (20, 25, 26, etc.) bypassing the account 04 on which R & D costs should be reflected apart.

Let's try to figure out how legitimate is such correspondence bills.

Analysis of the instructions for applying an accounting account plan shows that the account 08 corresponds to the loan only with the debit of accounts:

01 "Fundamentals";

03 "Request investments in material values";

04 "Intangible assets";

76 "Calculations with different debtors and creditors";

79 "Intraconomy calculations";

80 "authorized capital";

91 "Other income and expenses";

94 "shortages and losses from damage to values";

99 "Profit and losses".

As you can see, no cost accounting accounts in this list. On this basis, I recommend considering R & D, which gave results, in the account 04 and only then to write off the costs of the appropriate cost accounting accounts.

R & D costs in accounting

Otherwise, it can be applied for violation of accounting rules established by Art. 120 Tax Code of the Russian Federation: a gross violation of the regulations for accounting for income and (or) costs and (or) taxation facilities, if these acts have been committed during one tax period, entails the penalty of a fine of 10 thousand rubles. The same acts, if committed for more than one tax period, entail a penalty of 30 thousand rubles.

Under the gross violation of the rules for accounting income and expenses and tax objects, the lack of primary documents or invoices, or accounting registers, systematic (twice or more during the calendar year), is a systematic or incorrect reflection in accounting accounts, in taxation registers accounting and in the statements of economic operations, cash, material values, intangible assets and financial investments of the taxpayer.

In the event of termination of the use of the results of a specific R & D in the production of products (performance of work, the provision of services) or for the management needs of the organization, the amount of expenses for such R & D, not expected on the costs of ordinary activities, should be written off on other expenses of the reporting period (p.

15 PBU 17/02). Such a write-off is carried out at the date of the decision to terminate the use of the results of specific work.

A similar write-off procedure is applied in the case when it becomes obvious to non-receipt of economic benefits in the future from the use of specific R & D.

To account for other expenses, the plan of accounting accounts is intended, as is known, account 91 "Other income and expenses", subaccount 91-2 "Other expenses".

Keep in mind: In the accounting policy, it is necessary to indicate the decision to terminate the use of R & D results, and consolidate the composition of the documents that are confirmed by the fact of termination of their use.

As indicated in paragraph 7 of PBU 17/02, the cost of R & D, which did not give a positive result, are recognized by other costs of the reporting period.

If the costs of R & D in the preceding periods were recognized as other expenses, then in subsequent reporting periods, they cannot be recognized as non-current assets (clause 8 of PBU 17/02).

Instructions for the application of the account plan found that the costs of R & D, the results of which are not subject to use in the production of products (execution of works, services) or for managerial needs or for which positive results are not received are written off from credit account 08 "Investments in non-current assets" In the debit of account 91 "Other income and expenses".

Inventory of investments in non-current assets