The modern world has entered the era of post-industrial economy. At the same time, intellectual resources and new knowledge acquire a key role. The process of obtaining them is the process of innovation, research. Features of accounting for scientific developments in commercial organizations are considered by V.S. Rzhanitsyna, St. Petersburg State University.

Regulatory regulation of R&D accounting

The issues of accounting for scientific and technical activities in the regulatory framework are covered quite succinctly. Prior to 2001, the main requirement applicable to accounting research work- the need to separate capital investments from current production costs - was contained in paragraph 6 of Article 8 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting". In addition, in the "Regulations on accounting for long-term investments", approved by the letter of the Ministry of Finance of Russia dated December 30, 1993 No. 160, research and development, design and survey work were classified as intangible assets. Then this possibility was excluded in connection with the adoption of PBU 14/2000 "Accounting for intangible assets". This document contains reference to research, development and technological works ah (R&D), however, it did little to clarify the methodology for their accounting.

According to paragraph 2 of PBU 14/2000, it does not apply to R&D of two types: those that did not give a positive result, as well as those that were not completed and not formalized in the prescribed manner. Based on this, there was reason to expect that PBU 14/2000 would extend its effect to all other R&D - completed, formalized in the prescribed manner and giving a positive result. However, further PBU 14/2000 does not mention the specifics of accounting for such objects. In this regard, this document applies only to those R&D results that meet the seven criteria for recognizing an intangible asset (clause 3 of PBU 14/2000), including those registered as intellectual property. Thus, accounting for R&D as such is not the subject of PBU 14/2000 regulation; they are mentioned in it only as a possible way to create an organization's intangible asset. This was one of the differences between PBU 14/2000 and the international analogue standard IFRS 38 "Intangible Assets" (IAS 38 "Intangible Assets"), which regulates not only the accounting for intangible assets, but also the accounting for research and development expenses as a variety of such assets. .

Meanwhile, the country's economy continued to develop, commercial organizations expanded their activities and increasingly turned to innovation and research. But how to take them into account, if it is impossible or not planned to patent the results, remained not entirely clear. Then, from January 1, 2003, PBU 17/02 "Accounting for the costs of research, development and technological work" was introduced. And it was quite natural to expect that this special document would once and for all remove all questions in this area of ​​accounting. Unfortunately, this result cannot be considered fully achieved.

What problem does PBU 17/02 solve

As an object of regulation PBU 17/02, the costs associated with the implementation of R&D are named. AT this definition two parts are essential: the concept of R&D and the concept of costs for their implementation.

At present, there is no definition of R&D for the purposes of accounting. Some information on this subject is contained in Chapter 38, Part 2 of the Civil Code of the Russian Federation, which regulates relations between the R&D customer and their executor. According to paragraph 1 of Article 769 of the Civil Code of the Russian Federation, it is possible to conclude two types of contracts:

• contract for the performance of scientific research, according to which the contractor undertakes to independently conduct scientific research, due to terms of reference customer;
• contracts for experimental design and technological work, under which the contractor undertakes to develop samples of new products, design documentation for them or new technology.

This classification shows the difference in the nature of research and development work from the point of view of civil law. If the organization resorted to the services of a third-party contractor for R&D, the nature of the work will be clear from the contract concluded between them. But how to confirm the essence of ongoing innovations in their production on their own?

PBU 17/02 explicitly states that research work in it includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, certain federal law dated August 23, 1996 No. 127-FZ "On Science and State Scientific and Technical Policy" (hereinafter - Law No. 127-FZ). The definitions of developmental and technological work are not deciphered. However, in accordance with established practice, experimental developments do not belong to research, but just represent experimental design and technological work. Thus, PBU 17/02 and Law 127-FZ use different classifications of research and development.

• scientific (research) activities - activities aimed at obtaining and applying new knowledge, including:
  • fundamental scientific research - experimental or theoretical activity aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of a person, society, the natural environment,
  • applied scientific research - research aimed primarily at the application of new knowledge to achieve practical goals and solve specific problems;
• scientific and technical activities - activities aimed at obtaining, applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as a single system;
• experimental development - an activity that is based on knowledge acquired as a result of scientific research or on the basis of practical experience, and is aimed at preserving human life and health, creating new materials, products, processes, devices, services, systems or methods and their further improvement .

This view does not contradict the purposes of application of PBU 17/02, since it does not establish different requirements for R&D and R&D.

According to Law No. 127-FZ, scientific and scientific and technical activities can be carried out by any legal entities, if it is provided for by their constituent documents (clause 1, article 3). For commercial organizations, most likely, will not be characteristic of conducting fundamental scientific research.

Understanding R&D as work carried out as part of the activities provided for by Law 127-FZ has an important consequence. In accordance with the order of the Ministry of Science of the Russian Federation dated November 17, 1997 No. 125, all such works are subject to mandatory registration at the All-Russian Scientific and Technical Information Center (VNTIC), regardless of the organizational and legal form of the executing organization. That is, in order for the work performed to be attributed to R&D for the purposes of applying PBU 17/02, it is necessary to carry out them state registration.

In addition, PBU 17/02 lays down a number of restrictions on the composition of R&D that falls under its scope. It does not apply to:

• unfinished R&D - that is, it does not regulate the accounting of R&D expenses in the process of their execution;
• R&D, the results of which are recognized as intangible assets of the organization.

As we have already noted, the object of regulation of R&D 17/02 is not the R&D itself or its results, but the totality of the actual costs of their implementation. What exactly should be included in their composition is indicated in paragraph 9. At the same time, R&D expenses are an independent accounting object in accordance with PBU 17/02, subject to a number of conditions. The fact that the work has been completed and the amount of the cost of it must be documented, and the use of the results can be demonstrated and in the future will lead to economic benefits. Among these criteria, the requirement to demonstrate the results of the work raises questions. Such a requirement for an accounting object is established in the Russian regulatory framework for the first time. At the same time, it is not entirely clear how, to whom and under what grounds the organization should carry out this demonstration. We will assume that for the purposes of applying PBU 17/02, it is sufficient to have the theoretical possibility of such a demonstration.

If all the requirements of PBU 17/02 are met, R&D expenses are required to be reflected as investments in non-current assets (clause 5 of PBU 17/02). At the same time, according to paragraph 6 of PBU 17/02, the inventory item should be their accounting unit. This provision immediately caused difficulties in choosing a balance sheet account for a new accounting object. After all, account 08 "Investments in non-current assets" is not intended for inventory accounting, as it belongs to the group of calculation accounts and serves to summarize information about the organization's costs in objects that will subsequently be taken into account as such assets. In addition, in the previous normative practice, only objects of civil rights were recognized as inventory objects of accounting, and expenses were not included among them. Note that the concepts of initial and residual value for the object "expenses for R&D" PBU 17/02 are not introduced. This is also their difference from other inventory outside current assets. These inconsistencies caused a heated controversy, which ended with the publication of the order of the Ministry of Finance of Russia dated 07.05.2003 No. 38n. This order introduces a number of changes to the current chart of accounts and, in particular, provides for the opening of sub-accounts to account 04 "Intangible assets" - by types of intangible assets and by R&D expenses. As a result, a dual situation arose: these expenses do not relate to intangible assets either according to PBU 17/02 or PBU 14/2000, but at the same time they are subject to reflection in the intangible assets account, despite the noted differences.

Thus, the totality of the requirements of PBU 14/2000 and PBU 17/02 constitutes the following scheme for recognizing R&D expenses:

1. If any R&D led to the creation of a registered object of intellectual property of the organization, in accordance with PBU 14/2000, the costs for them form the initial cost of the corresponding intangible asset. Its useful life is determined based on the period of validity of the title of protection, but not more than 20 years.
2. If R&D registered at VNTIC led to a result that is not formalized as intellectual property, but promises future economic benefits, in accordance with PBU 17/02, the costs of them are capitalized on a separate sub-account to account 04 "Intangible assets". The term for their write-off is set based on the expected period of use of the R&D results, but not more than 5 years.
3. If R&D has led to other results, the costs for them are recognized as expenses of the period and are accounted for as part of non-operating expenses.

Let's compare how different options for accounting for expenses on completed R&D affect the financial statements of an organization.

Example 1

The organization during the year carried out the development of a new lubricant composition. Expenses amounted to a total of 500,000 rubles.
Option 1 - the organization patented this composition for a period of 10 years. At the same time, the exclusive rights confirmed by the patent will appear in the asset balance. Their initial cost will be 500,000 rubles. These expenses will not reduce the profit of the current year.

This will create the following entries:

Debit 08 "Investments in non-current assets" sub-account 8 "R&D performance" Credit of the accounts for R&D expenses (02, 05, 10, 69, 70, etc.) - 500,000 rubles; Debit 04 "Intangible assets" subaccount "Patents" Credit 08 "Investments in non-current assets" subaccount 8 "R&D performance" - 500,000 rubles.

This property is subject to depreciation over 10 years. With the straight-line method, the annual depreciation amount will be 50,000 rubles.

Example 1 (continued)

Option 2 - the organization decided not to disclose the formula of the composition and abandoned the idea of ​​patenting. It was decided that the costs of R&D meet all the requirements of PBU 17/02 and should be accounted for as investments in non-current assets. Thus, in this case, the balance sheet asset will also increase the amount of non-current assets by 500,000 rubles. The period for writing off these expenses is set by order of the head and is 5 years.

Debit 08 "Investments in non-current assets" sub-account 8 "R&D performance" Credit of the accounts for R&D expenses (02, 05, 10, 69, 70, etc.) - 500,000 rubles. Debit 04 "Intangible assets" subaccount "Patents" Credit 08 "Investments in non-current assets" subaccount 8 "R&D performance" - 500,000 rubles.

With the linear method, the annual write-off amount will be 100,000 rubles, that is, the profit of the next five years will decrease by twice the amount than in the first option.

Thus, the methodology for accounting for R&D expenses proposed by the Russian Ministry of Finance led to their confusion in reporting with intangible assets. It is possible to distinguish between these objects in the annual report only by referring to the explanations, which are not made up of all types of organizations.

Example 1 (end)

Option 3 - the organization came to the conclusion that it would be economically unprofitable to use the developed composition due to its high cost. Therefore, the funds spent on its creation must be written off as non-operating expenses of the current year. As a result, the organization's asset will not undergo an increase, and profit will decrease by 500,000 rubles.

Debit 08 "Investments in non-current assets" sub-account 8 "R&D performance" Credit of the accounts for R&D expenses (02, 05, 10, 69, 70, etc.) - 500,000 rubles; Debit 91-2 "Other expenses" Credit 08 "Investments in non-current assets" sub-account 8 "R&D performance" - 500,000 rubles.

When conducting financial analysis in these three cases, the potential lender or investor usually prefers a company with more assets and higher profits. According to this logic, the first and second options are better than the third. At the same time, we should not forget that R&D expenditures are not income from their use. When the market conditions change, they can easily turn into losses. For this reason, back in the early 70s, there was a financial crisis for Rolls Roys, which capitalized all R&D expenses.

Currently Russian organizations when conducting R & D, they have the opportunity to reflect them in accounting in the most preferable of the three listed ways. This is facilitated by the vagueness of the conditions for capitalization of R&D expenses in PBU 17/02.

What foreign experience says

To date, there are two parallel approaches in global accounting. The first proceeds from the increased uncertainty of the R&D result and, appealing to the principle of reasonable care, involves writing off R&D expenses in the period when they were incurred. This approach is followed by the United States (the reason for this was the already mentioned crisis of Rolls Roys), Canada, Germany, Turkey.

Under the second approach, research and development is interpreted as an investment that can pay off in the future. In this case, it is proposed to consider R&D expenses as an asset that will be depreciated as profits are made from it.

This scheme is accepted in the accounting of Great Britain and most European countries, as well as in Japan.

This approach is reflected in international standards financial reporting. In them, it is embodied in a modified form - in order to establish a balance between the principle of prudence and the principle of compliance, restrictions are introduced to ensure that only those R&D expenses that can really bring income in the future are capitalized.

For this, a developed system of criteria is used. In particular, this is expressed in the recommendations of IAS 38 "Intangible Assets" to write off research costs at a time (primary research aimed at obtaining new scientific or technical knowledge and ideas), but to capitalize development costs (transformation of existing knowledge in order to create a product that represents a significant novelty). If an organization within the same project cannot separate the research phase from the development phase, then all costs for it are considered as incurred during the research phase. If development costs meet the established requirements, they are recognized as intangible assets.

Development in IAS 38 refers to the application of research results or other knowledge in the development of new or substantially improved materials, devices, products, processes, systems or services prior to their commercial use.

Examples of developments include:

• design, construction and testing of prototypes and models;
• designing fixtures, tools, templates, molds and dies for new technologies;
• design, construction and operation of a pilot plant, the commercial operation of which is not economically feasible;
• design, construction and testing of selected alternative materials, devices, products, processes, systems or services.

The development phase is considered to result in the creation of an intangible asset if the following conditions are simultaneously met:

• there is a technical possibility to bring the developed object to an applicable state;
• the company intends to continue development until such a result is achieved;
• the company has the opportunity to use or sell the completed object;
• the company is ready to explain what future economic benefits it will bring from the use of the facility;
• the company has technical, financial and other necessary resources to complete the development of the object, as well as for its use or sale. Evidence can be a business plan, a lender's guarantee to secure project financing;
• in the process of developing an object, the company is able to take into account the costs related to its creation separately.

Obviously, the stated system of requirements is more elaborate and complex than the provisions of PBU 17/02. Perhaps the burden of proof in IAS 38 is also subjective, but their focus is described more clearly. The noted differences should be taken into account by companies preparing financial statements under both RAS and IFRS. We emphasize that, in accordance with PBU 17/02, it is theoretically possible to capitalize research expenses, while this is excluded under IAS 38.

The end is the crown of business, but what to do in the process?

Still remain outside regulatory framework issues of accounting for R&D expenses until they are completed. After all, it is possible to determine whether the conditions of PBU 17/02 are met only after the completion of the studies. However, they can be carried out for a long period, including more than a year. How to record expenses during this period? Do they need to be considered as current or is it possible to capitalize before the end?

The provision providing for the accounting of R&D costs carried out by separate divisions of the organization on account 29 "Service industries and farms" is contained in the instructions for using the chart of accounts approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. This account allows for a balance at the end of the period reflecting the value of work in progress. But not all R&D organizations have dedicated units. In addition, the accounting of expenses on this account, that is, the recognition of the research department as a service production, may have negative tax consequences. After all, losses of service industries and farms are recognized for tax purposes if the cost of services, the costs of maintaining facilities and the conditions for the provision of services by the taxpayer do not differ significantly from similar indicators of specialized organizations for which this activity is the main one. Otherwise, these losses are recognized only at the expense of profit from service industries and farms (Article 275.1 of the Tax Code of the Russian Federation, clause 13 of Article 270 of the Tax Code of the Russian Federation). Since this rule applies only to separate units of the organization, the only way to avoid it is to prove that your research unit is not separate.

The second commonly proposed method is to reflect R&D expenses on account 97 "Deferred expenses". From the point of view of the analysis of financial statements, this method will be similar to the previous one during the execution of work. However, if in the first case R&D is considered as production activity servicing economy, then the use of account 97 is based on a slightly different idea - the generalization of information on expenses relating to future periods, regardless of the circumstances of their occurrence. In particular, objects registered on account 97 are not considered as a subject of possible sale to third parties, since this account does not provide for the correspondence of this account with sales accounts. Therefore, this method of accounting for costs in the process of R&D can be recommended to organizations that have not allocated research units as service industries, are going to use the results of the work themselves and are not sure of their successful completion.

Third possible way accounting - on account 08. Its justification is the norm of the law "On Accounting" on separate accounting for current and capital costs. If the organization intends to use the results of the work for a long period of time, it may consider them as investments in non-current assets. After all, at the end of them, it can capitalize expenses on the basis of PBU 17/02. Using this method the amount of investments in work in progress will be reflected in the first section of the balance sheet "Non-current assets". Opponents of the application of this method point to the high uncertainty of the R&D result (it is believed that only 10% of them lead to an applicable result). In addition, according to the Civil Code of the Russian Federation, the risk of impossibility to perform R&D lies with the customer (clause 3 of article 769 of the Civil Code of the Russian Federation), and capital investments are usually reflected in accounting based on the principle of attributing the risk of accidental loss or accidental damage to the result of the work performed by the contractor (clause 1 article 705 of the Civil Code of the Russian Federation). Thus, contract financing is more risk-protected than investment in R&D.

And finally, a fourth way is possible. If the organization does not need to "fight for profit", you can write off the cost of R&D for your own needs in the expenses of the period. This technique does not require long-term cumulative accounting for each project, and also makes it possible to hide the very fact of research in the reporting and reduce the profit to be distributed.

Let's compare financial indicators organizations using different methods.

Example 2

The organization decided to develop a new connection of parts for manufactured devices. In case of successful completion of the work, devices of a new design will be produced. During the year, the cost of unfinished development amounted to 100,000 rubles.

Consider the structure of the organization's balance sheet with two options for accounting for R&D expenses: A - expenses are recorded on account 97, B - expenses are reflected on account 08. The data on other balance sheet items are conditional. The structure of liabilities in both cases is the same, the ratio of own and borrowed funds is 1:1 (see Table 1).

Table 1

Asset indicator	BUT	B	Liability indicator	BUT	B
fixed assets	300	300	Authorized capital	100	100
Investments in non-current assets		100	Undestributed profits	200	200
Total non-current assets:			Total capital:
Stocks	150	150	Long term loans	200	200
Future expenses	100		Short term loans	100	100
Cash	50	50
Total current assets:			Total borrowings:
Total assets:			Total liabilities:

On the one hand, from the point of view of an analyst, investments in non-current assets are a more significant asset item than deferred expenses. After all, as a rule, prepaid expenses represent a deferred decrease in profits (for example, subscription costs). That in this case a potential source of future economic benefits is thus shown is not obvious. On the other hand, the difference in the structure of assets in a certain way affects the standard financial indicators. Ratio working capital to non-current in option A is 1:1, and in option B - 1:2. The calculation of some other coefficients is presented in Table 2.

table 2

Thus, from the point of view of a formal analysis of solvency and liquidity, the organization will have best performance, if he provides balance A. Although it is likely that an experienced analyst, when determining the coefficients, will exclude balance sheet items that are unreliable from his point of view, in particular, deferred expenses.

According to the author, when forecasting future profits, it is more preferable to have an item in the balance sheet "Work in progress" (accounting for R&D on account 29) than an item "Deferred expenses" (accounting for account 97).

Obviously, when accounting for unfinished R&D, organizations have a certain freedom of choice. Since the regulatory documents do not contain prescriptions in this regard, the chosen accounting methodology should be approved at the local legal level - in the order on accounting policy.

Tax rules

According to subparagraph 4 of paragraph 1 of article 253 of the Tax Code of the Russian Federation, the costs of scientific research and development work are related to the costs associated with production and sales. In accordance with paragraph 1 of Article 262 of the Tax Code of the Russian Federation, R&D expenses are recognized as expenses related to the creation of new or improvement of manufactured products (goods, works, services).

Already at this stage, discrepancies with accounting standards are seen - according to paragraph 4 of PBU 17/02, they are not subject to its regulation:

• work on the preparation and development of production, new organizations, workshops, units (start-up costs);
• work on the preparation and development of the production of products not intended for serial and mass production;
• work related to the improvement of technology and organization of production, with the improvement of product quality, changes in product design and other operational properties, carried out in the course of the production (technological) process.

The Tax Code of the Russian Federation allows the organization to carry out scientific research and development work independently, jointly with other organizations or ordered from a third-party contractor. The taxpayer's expenses for R&D (in case of joint execution - the corresponding share of expenses) are recognized for tax purposes after the completion of the work or its individual stages and the signing of the acceptance certificate (if there is a contractor).

There are no restrictions on the list of expenses. Accumulated expenses are evenly included by the taxpayer into other expenses within two years, provided that the specified research and developments are used in production and (or) in the sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which the such studies (separate stages of research). If R&D did not give a positive result, the expenses are also subject to inclusion in other expenses evenly over three years (clause 2 of article 262 of the Tax Code of the Russian Federation). *

In special economic zones, it is allowed to recognize R&D expenses for the purposes of taxation of profits at a time.

It does not explain how to proceed if a positive R&D result is obtained, but it is not yet applied by the organization. The tax department expressed its position on this issue in the methodological recommendations to Chapter 25 of the Tax Code of the Russian Federation, which have now been canceled. This document stated that in order to account for R&D expenses, it is necessary for the taxpayer to confirm the use of the results of these works in his production activities.

If the specified confirmation can be provided only after a certain period of time, it was proposed to take into account the entire amount of expenses incurred for taxation during the period remaining until the expiration of three years from the date of completion of the relevant work, evenly.

Thus, it is more profitable for organizations to declare that the R&D carried out did not give positive results than not to use the result obtained for some reason.

From point of view economic activity the consequences of these two cases may be similar, but for tax purposes, expenses will be recognized only in the first of them.

Main tasks research and development works (R&D) are:

Obtaining new knowledge in the field of development of nature and society, new areas of their application;

Theoretical and experimental verification of the possibility of materialization in the production sphere of the standards of competitiveness of the organization's goods developed at the stage of strategic marketing;

Practical implementation of a portfolio of innovations and innovations.

The implementation of these tasks will improve the efficiency of resource use, the competitiveness of organizations, and the living standards of the population.

The main principles of R&D are:

1. Implementation of the previously considered scientific approaches, principles, functions, management methods in solving any problems, developing rational management decisions. The number of applied components of scientific management is determined by the complexity, cost of the control object and other factors.

2. Orientation of innovation activity towards the development of human capital.

R&D is divided into the following stages of work:

Basic research (theoretical and exploratory);

applied research;

Experimental design work;

Experimental, experimental work that can be performed at any of the previous stages /15/.

results theoretical research are manifested in scientific discoveries, substantiation of new concepts and ideas, creation of new theories.

Exploratory research includes whose task is to discover new principles for creating products and technologies; management methods, previously unknown properties of materials and their compounds. In exploratory research, the goal of the planned work is usually known, more or less clear theoretical basis, but by no means specific directions. In the course of such research, theoretical assumptions and ideas are confirmed, although they can sometimes be rejected or revised.

priority value fundamental science in development innovation processes is determined by the fact that it acts as a generator of ideas, opens the way to new areas. But the probability of a positive exit fundamental research in world science is only 5%. In conditions market economy branch science cannot afford to engage in these studies. Fundamental research should, as a rule, be financed from the state budget on a competitive basis, and may also partially use extrabudgetary funds.

Applied Research are aimed at studying the ways of practical application of previously discovered phenomena and processes. They are carried out with the aim of solving a technical problem, clarifying unclear theoretical issues, obtaining specific scientific results that will later be used in experimental design work (R&D).

R&D is the final stage of R&D, a kind of transition from laboratory conditions and experimental production to industrial production. Developments are systematic works that are based on existing knowledge obtained as a result of research and (or) practical experience.

Development is aimed at creating new materials, products or devices, introducing new processes, systems and services, or significantly improving those already produced or put into operation. These include:

a) development of a specific design of an engineering object or technical system (design work);

b) development of ideas and options for a new object, including non-technical, at the level of a drawing or other system of symbolic means (design work);

c) development of technological processes, i.e. ways of combining physical, chemical, technological and other processes with labor in complete system, which produces a certain useful result (technological work).

The composition of the development of statistics also includes:

Creation of prototypes (original models that have the fundamental features of the innovation being created);

Their testing during the time necessary to obtain technical and other data and accumulate experience, which should be further reflected in the technical documentation on the application of innovations;

Certain types of design work for construction, which involve the use of the results of previous studies.

Experienced, experimental work- a type of development associated with experimental verification of the results of scientific research. Experimental work is carried out with the aim of manufacturing and testing prototypes of new products, testing new (improved) technological processes. Experimental work is aimed at the manufacture, repair and maintenance of special (non-standard) equipment, apparatus, devices, installations, stands, mock-ups, etc., necessary for R&D

Experimental base of science - a set of experimental industries (plant, shop, workshop, experimental unit, experimental station, etc.) that perform experimental, experimental work.

In this way, ROC goal- creation (modernization) of samples new technology, which can be transferred after appropriate tests to mass production or directly to the consumer. At the R&D stage, the results of theoretical studies are finally verified, the corresponding technical documentation is developed, samples of new equipment are manufactured and tested. The likelihood of getting the desired results increases from R&D to OKR

The final stage of R&D is the development of industrial production of a new product /13/.

The following levels (areas) should be considered implementation of R&D results:

1. Use of the results of research and development in other scientific research and development, which is the development of completed research or carried out within the framework of other problems and areas of science and technology.

2. Use of R&D results in experimental samples and laboratory processes.

3. Mastering the results of R&D and experimental work in pilot production.

4. Mastering the results of research and development and testing of prototypes in mass production.

5. Large-scale dissemination of technical innovations in production and saturation of the market (consumers) with finished products.

The R&D organization is based on the following intersectoral documentation systems:

State Standardization System (SSS);

one system design documentation(ESKD);

Unified system of technological documentation (ESTD);

Unified system of technological preparation of production (ESTPP);

System for the development and production of products (SRPP);

State system of product quality;

State system "Reliability in technology";

System of labor safety standards (SSBT), etc.

The results of development work (R&D) are drawn up in accordance with the requirements of ESKD.

ESKD - complex state standards, establishing uniform, interrelated rules and regulations for the preparation, execution and circulation of design documentation developed and used in industry, research, design organizations and enterprises. The ESKD takes into account the rules, regulations, requirements, as well as the positive experience in the design of graphic documents (sketches, diagrams, drawings, etc.) established by the recommendations of international organizations: ISO (International Organization for Standardization), IEC (International Electrotechnical Commission), etc. .

ESKD provides for an increase in the productivity of designers; improving the quality of drawing and technical documentation; deepening intra-machine and inter-machine unification; exchange of drawing and technical documentation between organizations and enterprises without re-registration; simplification of forms of design documentation, graphic images, making changes to them; the possibility of mechanization and automation of the processing of technical documents and their duplication (ACS, CAD, etc.).

12.5.2. Patent and licensing activities of an innovative organization

This question is posed by the development B.C.Kabakov and E.V. Shatrova /13/.

emergence legal regulation intellectual property at the international level, they are associated with the Paris Convention (1883) for the protection of industrial property, regulation of the use of patents, trade names, etc., including measures to punish their illegal use. The right to intellectual property is defined in the III International Covenant on Economic, Social and Cultural Rights. Our state, in order to ensure the protection of domestic priority for inventions, joined the Paris Convention on July 1, 1965. Currently, Russian legislation reflects the content and direction of most international legal acts in this area.

Central to the foreign patenting of inventions is the issue of granting the so-called conventional priority. We are talking about taking into account the date of the original patent application in one of the countries participating in the convention, which is determined within no more than one year from the date of filing this initial application. Hence, the novelty of an invention is determined by the day of the original application, and not by the day of application in a given country. This grace year (one year) makes it possible to determine the commercial possibilities of using the invention (for example, the sale of a license), to more thoroughly prepare the materials necessary for filing an application abroad, to advertise the invention, etc. The Convention provides for the provision of a temporary (within one year) protection of inventions if they are exhibited at international exhibitions and fairs.

Invention rights issued by obtaining an author's certificate or patent. The author's certificate certifies the recognition of the proposal as an invention, the priority of the invention and the authorship of the person on the invention received by him. It has a territorial effect, that is, the invention certified by it cannot be freely and free of charge used in other countries if it is not patented there.

Patent- a document certifying authorship and granting its owner the exclusive right to an invention. This means that no one can use the invention without the consent of the patent owner. Essentially, a patent is the title of the owner of an invention, supported by an industrial design or trademark registration. Consent to use the invention in this case is expressed by issuing (selling) a license for partial use or full transfer of patent rights.

In Russia, all issues of patent protection are regulated by the Russian Patent Office (Rospatent), which, in accordance with the Patent Law Russian Federation from 23.09.92 carries out common policy in the field of protection of industrial property objects, accepts applications for inventions, utility models and industrial designs for consideration, carries out state registration, issues patents, publishes official information, issues patent rules, etc.

The Patent Law determines the duration of patents, which depend on the type of industrial property submitted for state registration.

A patent for an invention is valid for 20 years from the date of receipt of the application by Rospatent. A utility model certificate is valid for five years. Moreover, at the request of the patent owner, it can be extended by Rospatent up to three years. A patent for an industrial design is valid for 10 years and can be extended for up to five more years.

The Patent Law of the Russian Federation defines a set of criteria for the patentability of industrial property objects - the conditions that a given object must satisfy in order for its creator to obtain a protective patent.

utility models legal protection is granted if they are new and industrially applicable in sectors of the national economy.

industrial design, which is understood as an artistic and constructive solution of a product that determines its appearance, legal protection is provided if it is new, original and industrially applicable in the sectors of the national economy.

The Patent Law of the Russian Federation provides a list of intellectual property objects that are not recognized as patentable.

Thus, the following are not protected as inventions and utility models:

Scientific theories and mathematical methods;

Methods of organization and management of the economy;

Symbols, schedules, rules;

Methods for performing mental operations;

Algorithms and programs for computers;

Projects and planning schemes for structures, buildings, territories;

Decisions concerning only appearance products aimed at satisfying aesthetic needs;

Technologies of integrated circuits;

Decisions that are contrary to the public interest, the principles of humanity and morality;

Decisions driven solely by the tactical function of the product;

Objects of architecture (except for small architectural forms), industrial, hydraulic and other stationary structures;

Printed matter as such;

Objects of unstable shape from liquid, gaseous, friable or similar substances.

The procedure for issuing a patent is regulated by the Patent Law of the Russian Federation.

Licensing represents one of the main forms of technology trade, including transactions with patents, licenses, know-how, etc.

License - permission for individuals or organizations to use an invention protected by a patent, technical knowledge, technological and design secrets, a trademark, etc. The grant of a license constitutes a commercial transaction and is the subject of a sale (purchase) agreement, according to which patent owner (licensor) betrays his counterparty (licensee) a license to use, within certain limits, their rights to patents, know-how, trademarks, etc.

Licensing is done through stakeholder acceptance license agreement- an agreement under which the owner of an invention, technological knowledge, experience and trade secrets issues a license to its counterparty to use intellectual property. The agreement defines the production area and the territorial boundaries of the use of the subject of the license.

The license agreement may provide for the combined transfer of several patents and related know-how. In this case, the license agreement, as a rule, provides for the provision by the licensor of a set of related engineering (engineering and consulting) services, including design, organization of licensed production, know-how, commissioning, training, etc.

License agreements are divided into independent, which provide that technology or technological knowledge is transferred regardless of the place and conditions of its intended use, and related, when, simultaneously with the transfer of a license, a contract for construction, supply of equipment and component parts or provision of engineering services is concluded.

The remuneration to the seller (licensor) for granting the right to the buyer (licensee) to use the subject of the license agreement is carried out through license fees, in particular, in the form of periodic deductions from the buyer's income during the period of the agreement or a lump sum payment established in advance on the basis of expert assessments.

Recurring deductions (royalties) may be defined as a payment of a percentage of turnover, the cost of net sales of licensed products, or set per unit of output. One-time payment acts as a form lump sum payment, providing for the transfer of technical documentation from the licensor. Various combinations of the given forms of license fee are possible.

New technical solutions, inventions and goods are usually patented, which gives the patent holder the exclusive right to use them. By the nature and extent of the rights to use licenses are divided into the following types:

Patent (the rights to use a patent are transferred without the corresponding know-how);

Non-patent (the rights to use know-how in various fields of activity are transferred);

Simple (the licensee and the licensor have the right to use the patent);

Exclusive (exclusive use of the patent by the licensee);

Full (the licensee uses the patent alone during the period specified in the contract).

The order of ownership and disposal intellectual property regulated by the Patent Law of the Russian Federation, special laws of the Russian Federation "On the legal protection of programs for electronic computers", "On the legal protection of topologies of integrated circuits" and others.

12.5.3. Fundamentals of innovative design

This question is based on the developments A.K. Kazantsev and L.S. Serova /13/.

The Russian economy is intensively included relatively new concept project management ( project management). The basis of this concept is the view of the project as a change in the initial state of any system, associated with the expenditure of time and money. And the process of these changes, carried out according to predetermined rules within the budget and time constraints, is project management. By now, project management has become an accepted investment methodology in all industrialized and newly industrialized countries. In domestic practice, this concept is reflected in the application of targeted programs.

Concept " innovative project" can be considered as:

Form of target management of innovative activity;

The process of implementation of innovations;

Set of documents.

As a form of target management innovative activity, an innovative project is a complex system interdependent and interconnected in terms of resources, deadlines and executors of activities aimed at achieving specific goals (tasks) in priority areas of science and technology development.

How the process of innovation is a set of scientific, technological, industrial, organizational, financial and commercial activities carried out in a certain sequence that lead to innovation.

At the same time, an innovative project- this is a set of technical, organizational, planning and settlement and financial documentation necessary for the implementation of the project goals (in the West, the term "design" is used to refer to this aspect of the project).

Considering all three aspects, the following definition can be given: innovative project- a set of documents that define a system of scientifically based goals and measures to solve the problem, the organization of innovative processes in space and time. The scientific validity of goals and activities is achieved by observing scientific approaches to management, applying modern methods.

Leads the development and implementation of an innovative project by the project manager (project manager) and scientific and technical council(NTS). The STC includes leading experts in the thematic areas of the project, responsible for the choice of scientific and technical solutions, the degree of their implementation, the completeness and complexity of the activities necessary to achieve the project goals; organizing competitive selection performers and examination of the results.

Project Manager - entity, to which the customer delegates the authority to manage the work on the project: planning, monitoring and coordinating the work of the project participants. The specific composition of the powers of the project manager is determined by the contract with the customer. Project team - specific organizational structure, headed by the project manager and created for the duration of the project in order to timely achieve planned indicators. The composition and functions of the project team depend on the scope, complexity and other characteristics of the project. To perform some of its functions, the developer may involve specialized organizations. Supporting structures include innovation centers, programs and projects support funds, consulting forms, independent examination organizations, patent-licensing firms, audit firms, exhibition centers, etc.

Classification of innovative projects carried out taking into account the classification of innovations. For example, according to the level of approval, financing and implementation, innovative projects can be divided into interstate, federal (state), regional, sectoral, individual enterprises.

The depth of structuring an innovation project, the number of scientific approaches and principles taken into account when designing, the methods of management used are determined by the chief project manager (project manager) and members of the STC, depending on the complexity of the problem, the cost of the project and the state of the factors of the external and internal environment of the innovation organization.

The development of an innovative project is being completed preparation project documentation. A single composition of project documentation has not yet been established, and in each specific case, its composition is determined in the initial (feasibility study) task. An innovative project of any level should include the following sections:

Resume of the project manager;

The tree of project objectives, built on the basis of marketing research and structuring the problem;

System of measures for the implementation of the tree of project goals;

Comprehensive justification of the project;

Comprehensive support for project implementation;

Characteristics of NTS;

Expert opinion of the project;

Project implementation mechanism and motivation system.

Project Implementation Mechanism should include the structure of the innovation organization, regulations on its divisions and job descriptions, operational calendar plans and network models (graphs), project management operograms, plans for integrated support, control; coordination and regulation of the implementation of tasks, tasks and goals of the project.

One of the issues of innovative design is determining the order of completion of the project, including delivery of the project and closing of the contract /13/.

Submit an innovative project- means to establish the conformity of the decisions made by the customer when developing the concept of the project, the results obtained during its implementation. All requirements for the delivery and acceptance of work are established by the contract. If the result of the project implementation is a finished object, then it is necessary to carry out acceptance or operational tests, including: comparing the technical and economic parameters of development with the planned indicators, determining the reasons for identifying discrepancies, developing measures to eliminate the discrepancies found and organizing work to eliminate defects.

If, as a result of acceptance tests, products that meet the requirements of the project are obtained, then a protocol of the commission for the acceptance of finished objects is drawn up. The test results are the basis for the transfer of responsibility from the implementing organizations to the customer during the period of acceptance of the finished product (object, innovation, etc.).

Closing the contract carried out in the following stages:

Checking financial statements;

Passportization;

Identification of outstanding obligations;

Completion of unfulfilled obligations.

Audit of financial statements refers to the reporting of the customer and implementing organizations. Verification of the financial statements of the customer includes: verification of the invoice for the entire amount of completed work, reconciliation of received payments with the submitted invoices, verification of the availability of documentation for changes, control of the amount of deductions made by the customer.

Verification of the contractor's financial statements includes:

Verification of payments to suppliers and subcontractors;

Compliance of the amount of orders with purchases on invoices of suppliers;

Search for overdue payments to the supplier;

Confirmation of relevant deductions.

The results of such verification provide data for the preparation of the final financial statements for the project. At this stage, final settlements with the performers are made.

Passportization represents one of the important elements of organizing the closing of the contract. It is carried out in the following sequence:

Section executors submit reports with the necessary attachments to the head organization for the section;

The latter submits a final report to the NTS for the section;

The NTS for the section accepts reports and draws up acts;

The parent organization prepares a report on the project as a whole and sends it to the General Customer. The contract is closed.

12.5.4. Expertise of innovative projects

Expertise of innovative projects- a procedure for comprehensive verification and control of: a) the quality of the system of regulatory, methodological, design and other documents that are part of the project and the innovation management system; b) the professionalism of the project manager and his team; c) scientific, technical and production potential, competitiveness of an innovative organization; d) the reliability of the performed calculations, the degree of risk and the effectiveness of the project; e) the quality of the mechanism for the development and implementation of the project, the possibility of achieving the goals.

In terms of the tasks performed, the expertise of innovative projects can be compared with certification. For expensive innovative projects aimed at solving major environmental, information, humanitarian problems that have international or national importance, we consider it legitimate to carry out not an examination, but certification, and only after receiving a certificate to provide an innovative project with full financing.

The scope and depth of the issues to be checked during the examination are determined by the general customer, depending on the type and characteristics of the innovative project.

* Innovation management: Textbook for universities / S.D. Ilyenkova, L.M. Gokhberg, S.Yu.: Yagudin et al.; Ed. S.D. Ilyenkova. - M.: Banks and stock exchanges, UNITI, 1997.

1) the presence of an independent group of researchers acting as arbitrators in disputable situations based on the results of the examination, on the selection of specialists who conduct it;

2) when calculating the value added, activities in the field of research and innovation are considered as production;

3) carrying out preliminary forecasting and planning of expenses for the medium term in order to be able to determine the expected effectiveness and time for control;

4) methods of control should be linked to the prospects for the development of a system for managing scientific and technological policy at the state level.

Project appraisals should take into account the potential impact of the results of research or development on the social, economic and ecological environment. The expertise includes not only quantitative but also qualitative evaluation of projects. When making decisions, the assessments expressed by each member of the expert group are taken into account. Experts have the right to demand any information relating to the project being developed. A highly qualified representative of the expert customer can be connected to each expert group.

The listed principles for the examination of innovative projects recommended by the OECD We consider it necessary to add the following:

1) the expert group must be composed of at least seven specialists in the field, working on a contract basis;

2) the work of the expert group should be organized on the principles of independence, objectivity, professionalism, complexity, consistency, motivation of the final results of work;

3) the main task of the expert group should be to verify compliance innovative organization when designing an object, a combination of scientific approaches, principles and methods of innovation management.

The most important condition for achieving the high quality of an innovative project, the organization and effectiveness of the work of the expert group is to ensure high quality of regulatory and methodological documents on innovation management and functioning of any structure.

Documents can be classified according to the following main features:

a) the level of the hierarchy of regulatory and methodological support - the international community, country, region, city, village, firm;

b) legal status documents - binding (laws, standards, decrees, resolutions, regulations, programs, plans, formal orders) and advisory (instructions, methods, recommendations, etc.);

Required Document Attributes firms - the purpose of the document, the basis for the development, the place of this goal (tasks, functions, etc. subsystems of the management system), the basis for the development, references to scientific approaches and principles that must be observed when solving the goal (task), the consumer of information, norms and rules for their use, possible range of performers, requirements for the quality of the robot, saving resources, deadlines, sanctions, sources of information. AT methodological documents in addition to these data, specific methods should be given.

Documents are proposed to be evaluated according to the following quality criteria:

1) the complexity of the document, i.e. consideration in it of technical, environmental, ergonomic, economic, legal, organizational and other issues in their relationship, purposefulness of the document;

2) the degree of compliance of the document (object) with international requirements for environmental friendliness, safety, interchangeability, patent purity, legal protection, and other issues;

3) the degree of use of world achievements and harmonization, integration of the document with world systems;

4) the number of scientific approaches used in the development of the document (systemic, marketing, reproductive, functional, etc.);

5) the number of modern methods used in the development of the document (functional cost analysis, modeling, forecasting, optimization, etc.). If these methods are recommended for use in the development of an object, then this requirement should be recorded clearly in the document;

6) economic validity of management decisions;

7) the repeatability of the document, its prospects, the scope of application;

8) the degree of approbation of the document in the scientific community, federal and regional governments, in practice;

9) the image of organizations - developers of the document and the qualifications of its developers;

10) bodies that agreed and approved the document;

11) the degree of compliance with the standards for the design of the document, the unambiguity of concepts, clarity, accessibility of presentation, visibility.

Documents that meet the listed quality criteria (requirements) will be competitive in the domestic and foreign markets. The quality of the document is the main condition for ensuring the competitiveness of goods, firms, countries.

Examination methodology innovative projects is based on the methods and techniques of analysis (see topic 7), forecasting (see paragraph 5.7), development management decision(See Topic 10). The most common examination methods are:

a) comparison of indicators included in the innovative project or obtained as a result of expert (certification) tests with international and national requirements on environmental friendliness, ergonomics, safety of the object, examination of its compatibility and interchangeability with other parameters, with world achievements in this field;

b) expert;

c) index;

d) balance;

e) graphic, etc.

These methods are not alternative, they are complementary. For one component (section, problem), one method is applied, for another, another. The following describes the methodology for the examination of projects, set out in the textbook "Innovation Management", a team of authors led by S.D. Ilyenkova.

In Russia, for the implementation of federal scientific and technical programs, state customers enter into State contracts with executors of programs selected on a competitive basis.

Examination of projects in the field of humanities and social sciences are carried out by the Russian Humanitarian Science Foundation (RGNF) and the Russian Foundation for Basic Research (RFBR).

In the Russian Humanitarian Foundation, expert assessment is formalized in the form of answers to the questions of the expert questionnaire and provides for the following options for the final opinion of the expert:

5 - the project deserves unconditional support;

4 - the project deserves support;

3 - the project can be supported;

2 - the project does not deserve support;

1 - the project does not deserve consideration by the expert council.

The expert assessment takes into account the circumstances that impede the objective examination. This may be due to a "conflict of interest": the scientific interests of the expert and the content of the project do not coincide; the expert was or is in a partnership, financial, family relationship with the project manager or executors, in the scientific management relationship with the project manager or executors, in the scientific management relationship with the leader (or with one of the main project executors).

Expert review is given on the basis of an analysis of the scientific content of the project and the scientific potential of the author (or a group of authors). When analyzing the scientific content of the project, the following are taken into account:

1)clarity of project intent(clear, fuzzy);

2)clarity of purpose and research methods (clear, fuzzy);

3)qualitative characteristics of the project(the project has: fundamental character; interdisciplinary or systemic character; applied character);

4)scientific groundwork(there are: a significant scientific and methodological reserve in solving the problem formulated in the project, publications on a given topic, there is no scientific and methodological study of the solution to the problem);

5)novelty of the problem statement(the author for the first time formulated and scientifically substantiated the research problem; the author proposed original approaches to solving the problem; the research problem formulated in the project is known to science and the author did not propose original approaches to solving the problem).

Thus, the expert should not only give a description of the project, but also evaluate: its relevance to the given branch of knowledge; whether the project belongs to the priority areas of research; the novelty of the problem; project development prospects; the qualitative composition of the participants, as well as justify the project assessment using the above system.

For experimental laboratory studies, the examination provides answers to the following questions:

Are research programs prepared?

Are questionnaires prepared for the survey?

Has a pilot study been carried out?

RFBR conducts an examination based comparative analysis multiple projects. There are three levels of expertise.

First level- preliminary consideration of the project and solution of the following tasks:

Selection of projects for participation in the second level examination;

Drawing up reasoned opinions on rejected projects;

Determination of experts for each project that passed to the individual level of expertise.

Formalization of the results of the examination is carried out on a rating basis. Rating individual project installed at the second level.

On the third level a conclusion is given on the project (adjustments may be made to the overall rating of the project, a decision on financing is made).

r 1 - coefficient taking into account the scientific value of the project;

r 2 - coefficient taking into account the reality of the project implementation on time;

r 3 - correction factor of the total score r 2 and r 3 .

R can take values ​​from 2 to 13.

The coefficient r 1 estimates the probability that the implementation of the project can: lead to new fundamental results; provide significant progress within this direction; influence progress in this or related scientific field. For example, when r 1 = 2 - sufficient usefulness of the project, 5 - an application for an outstanding result.

The coefficient r 2 takes into account: the scientific level of the leader and the potential of the team he leads; scientific background and publications on the topic; information, laboratory material support of the project; the correctness of the distribution of the task by stages, results and terms of work. The expert draws up a questionnaire in which the corresponding assessments are substantiated.

Contests economic research in Russia are conducted by the Consortium for Economic Research and Education, established in 1995 by the Eurasia Foundation, the Ford Foundation, the Soros Foundation's Open Society Institute, the Pew Charitable Trusts, and the World Bank.

The purpose of the Consortium is to unite the efforts of the founding organizations to develop research potential in the field of economics by creating an infrastructure for R&D, as well as to promote the reform of economic education in the CIS.

Eurasia Foundation- american non-profit organization, which provides grants to support innovative and other projects in the field of economic and democratic reform in the CIS.

Ford Foundation- a private charitable organization founded by Henry Ford and his son Edsel, which promotes the processes of democratization and economic transformation in Eastern Europe.

The World Bank is an international organization that provides loans, grants and credits to support economic reforms and the stabilization process around the world.

Soros Foundation Open Society Institute works as a charitable foundation, supports projects in various fields and is the initiator of many projects.

Pew Charitable Trusts is an American charitable organization that provides financial support in the form of grants. In 1995-1996 The programs of the Consortium were managed by the Eurasia Foundation.

Russian Economic Research Program focused on supporting research aimed at solving problems Russian economy transitional period. Projects are financed in the form of individual grants to Russian economists in order to:

Support and dissemination of new scientific methods and ideas;

Encouragement of applied research related to solving the problems of the economy in transition;

Development of research potential by creating conditions for the scientific work of young specialists;

Assistance in strengthening ties within the scientific and economic community on the territory of Russia;

Creating conditions for the inclusion of Russian researchers in the world economic community (see textbook, ed. S.D. Ilyenkova).

Those using . strictly defined. produced by a costly method with the possible use of analogues. When determining the costs, it is necessary to take into account.
The state contract for the performance of research and (or) R & D for a defense order includes conditions on ownership of the results of intellectual activity and work.

The procedure for performing experimental design work for defense purposes

The procedure for the implementation of the OKR of the State Defense Order is determined by 15.203-2001. This standard was adopted to replace GOST B 15.203 - 79 and GOST B 15.204 - 79 of the Soviet era.
Each separate stage of the R&D combines work aimed at obtaining certain final results, and characterized by signs of their independent targeted planning and financing.
When performing experimental design work on military topics, the following stages are established:

• draft design development
• development of a technical project
• development of working design documentation (RKD) for manufacturing prototype products
• production of a prototype product and carrying out preliminary tests
• carrying out state tests (GI) of a prototype of a VT product
• approval of design documentation for a product for serial industrial production

To organize and control the implementation of R&D, a topic leader is appointed. For R & D - scientific leader, for R & D - chief designer.

Advanced projects in the development of military products

In cases where research work has not been carried out or there are no sufficient initial data for drawing up a task for development work, preliminary project.
Avan project is a complex of theoretical, experimental research and design work to substantiate the technical appearance, technical and economic feasibility and feasibility of developing complex military products.
The purpose of the preliminary project is to substantiate the feasibility and feasibility of creating a product, ensuring its high technical level, as well as determining the likelihood of implementing a conceptual idea for solving functional problems.
The main objectives of the preliminary project are the preparation of a draft TTZ (TK) for the implementation of R & D, reducing the time and cost of developing defense products.

VAT on R&D, R&D and TR of the State Defense Order

When determining the price and values ​​of cost items for R & D, it is necessary to take into account the taxation of the implementation of these works by value added tax (VAT).
According to article 149 Tax Code implementation of research (R&D), experimental design (R & D) and technological work (RT), related to the defense order, is exempt from value added tax .
The executor of the State Defense Order, in accordance with Article 170 of the Tax Code, is obliged to keep separate accounting (separately account for the amounts of "input" VAT that are used in taxable and non-VATable transactions).
Accounting for research and development work of the defense order is carried out in accordance with PBU 17/02 "Accounting for the costs of research, development and technological work."

Legal and regulatory framework for R&D of defense orders

The procedure for performing research and development work in the field of state defense orders is determined.
Guidelines approved by the Ministry of Science and Technology Policy of Russia on June 15, 1994 N OR-22-2-46 and protocol of the military-industrial complex dated December 19, 2012 N 13.
The procedure for determining the composition of costs for research and development work for defense purposes was approved by order of the Ministry of Industry and Energy of Russia dated 23.08.2006 N 200 and protocol of the military-industrial complex dated January 26, 2011 No. 1c.

Features of the calculation of the price of research and development work in the field of the State Defense Order

The new Decree on state regulation of defense order prices, which entered into force at the beginning of 2018, has significantly changed the legislative framework in the field of pricing. However, .

R&D pricing according to Decree No. 1465

In accordance with the current Regulation, approved by Resolution No. 1465, the fundamental method for determining the price of research and development work is cost method . Moreover, in subsequent years, the formed price of work is not subject to indexation (clause 21 of the Regulations), and cannot be determined by the indexation method by cost items (clause 27 of the Regulations).
The price of research and development work is the sum of reasonable costs for the performance of these works, included in the cost price, and profit.
It is allowed to form the price of R&D and (or) R&D by means of . At the same time, the dependence of the price of the selected work - analogue on its main consumer parameters should be determined. The calculation of the price of work must be made taking into account differences in technical characteristics, complexity, uniqueness and volume of work performed.
The basis for the formation of the price of work, certain types costs or labor intensity of work can serve as economic and mathematical models.

R&D pricing of the state defense order until 2018

The price of development and research work in the field of defense orders can be determined in several ways: by the calculation method, by the indexation of cost items , , , and also by a combination of the above methods.
Calculation is the main method for calculating prices for research and development.
Prices for R&D, the completion period of which exceeds one year, are determined by indexing by cost items based on the sums of costs for the entire period of work, calculated separately for each stage in the conditions of each year of their implementation.

And also on . The analog pricing method is used in combination with the costing and indexing methods.

It is used to determine the price for the work performed in the absence of the possibility of its establishment by methods of calculation, indexing, analogues or their combinations.

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

Analogue method of R&D pricing

Calculation of the cost of experimental design, research and technological work by the analog method is based on the composition and magnitude of the actual costs of previously performed similar work using the appropriate "novelty factors".
At the same time, it is recommended to separately evaluate the labor intensity of previously performed similar work, the composition and qualifications of direct performers.
The planned calculation of the price of R & D or R & D by the analog method is compiled for each stage of work.

Analog pricing method for military products

The price of a unit of production is determined on the basis of the price of a product similar in its functional purpose. The calculations take into account differences in technical specifications, complexity and uniqueness of the types and volumes of work, as well as the level of qualification of workers and specialists.
It is required to establish the dependence of its price on the main consumer parameters. The determination of the price for modernized products by the analog method is carried out on the basis of price increments that ensure the achievement of the specified values ​​​​of various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).

Method of expert estimates for calculating prices for R&D of the state defense order

The subject of an expert assessment can be both the total price and the costs for individual costing items or stages of work.
The basis for making a decision on determining the price may be the expert opinion of the scientific and technical council or the leader of the topic (scientific supervisor of research, chief designer of R&D).

When setting the price for research and development work by the method of expert assessments, all factors that may have an impact on the performance of work and will justify the result obtained should be taken into account. To do this, it is necessary to separately assess the composition and qualifications of the only performers of research and development work, the availability of material and technical base, the complexity of the work, the need for material resources, the composition and qualifications of the performers planned to attract sole performers Research and development work for the implementation of the constituent parts of research and development work.

It is advisable to calculate the price of R&D or R&D by the expert method for each stage of R&D or R&D and in combination with other methods for determining the price.

Composition of the RCM kit for military R&D

As a rule, the term for performing research and development work on a defense order exceeds one year. Therefore, the justification of the price of work is drawn up in forms that allow you to submit data for each year of work performed separately. The numbering of such standard forms of the RCM uses the letter " d».
In addition, to justify the costs and prices of research and development work, information is provided separately for each.

RCM forms for research and development until 2018

A set of RCMs to justify the price of R & D for a defense order, performed for more than one year, is drawn up according to the forms of Annexes N 1d - 15d to the order of the FTS of 02/09/2010 N 44-a or according to the forms of the FTS order of 03/24/2014 N 469-a N 1 R&D, Form N 2 R&D, Form N 3 R&D, Form N 4 R&D, Form N 4.1 R&D, Form N 5 R&D, Form N 5.1 R&D, Form N 5.2 R&D, Form N 5.3 R&D, Form N 6 R&D, Form N 6.1 R&D Form N 7 R&D Form N 8 R&D Form N 9 R&D Form N 9.1 R&D Form N 9.1.1 R&D Form N 9.2 R&D Form N 9.3 R&D Form N 10 R&D Form N 10.1 R&D , Form N 11 R&D).
The forms of documents put into effect by the Order of the already disbanded FTS of Russia No. 469-a dated March 24, 2014, were developed in accordance with the Regulations on state regulation prices for products supplied under the state defense order, approved by Decree of the Government of the Russian Federation of December 5, 2013 No. 1119, which became invalid on March 7, 2017 (Decree of the Government of the Russian Federation of February 17, 2017 No. 208).
However, the validity of the forms of documents Order No. 469a was not canceled. Of the approved forms of this order, only the forecast price request form was canceled that year (Order No. 947/17 of the Federal Antimonopoly Service of Russia dated July 17, 2017).
The effect of standard forms approved by orders of the Federal Tariff Service No. 44 and No. 469-a was canceled in March 2018.

Current RCM forms for R&D

Order No. 116/18 of the Federal Antimonopoly Service of Russia dated January 31, 2018 approved new standard forms. The order came into force on March 3, 2018.
In standard forms Price Structures and Costing for research and development work, two special items are provided: “costs for special equipment for scientific (experimental) work” (5) and “costs for work performed by third parties” (13), including “costs of third-party component parts organizations” (13.1) and “other works and services performed by third parties” (13.2).
In addition, Order No. 116/18 for R&D introduced separate standard forms of transcripts: Form No. 7 (7d) R&D (R&D) “Explanation of costs for work (services) performed by co-executing organizations”; Form No. 9 R&D (R&D) “Deciphering the main wages»; Form No. 15 (15d) R&D (R&D) “Explanation of costs for special equipment”; Form No. 15.1 (15.1d) R & D (R&D) "Explanation of the costs of manufacturing special equipment on our own."
Submission of information to justify the price of R & D and the costs of their implementation is carried out according to standard forms separately for each stage of work and by year of work. It is allowed to determine the labor intensity of work in man/hours.

R&D price type

The procedure and conditions for applying the type of price for research and (or) development work are established by the Regulations on state regulation of prices for products supplied under the state defense order (Government Decree No. 1465 dated 02.12.2017) .
The choice of the type of price is carried out taking into account the type of work, their duration and the availability of initial data to determine an economically justified price.
When concluding a contract for research and (or) R&D in promising areas for the development of new models of military products, for conducting exploratory research in such areas, if at the time of the conclusion of the contract it is impossible to determine the amount of costs associated with the implementation of these works, indicative (specified) price or cost-recovery price.

Abbreviations used when performing research and development work in the field of state defense orders

Russian military standards for research and development

Russian state national military standards are denoted by the letters "RV" (GOST RV). New standards are being introduced to replace the Soviet ones, denoted by the letter "B" (GOST V).

Justification of the price of "non-GOZ" R&D

By order of the Ministry of Industry and Trade of Russia No. 1788 dated September 11, 2014, the Methodology for determining and justifying the initial (maximum) price of government contracts (NMCC) for the implementation of research (R&D), experimental design (R&D) and technological work (TR) was approved. This method is overhead for OKR and TR - 250% of the payroll

invoices for research and development - 150% of the payroll

other direct - 10% of the payroll

profitability for R & D and TR - 15% of the cost

profitability for R&D - 5% of the cost

Conducted research and creation of new technological developments should be reflected in the books of accounts. The method of fixing data depends on who is the performer of the work. Studies can be ordered from a specialized company or implemented on their own. If a third-party organization is engaged in research and development (R&D), this company needs documentary grounds - an agreement - to take into account expenses in the form of payment for services.

IMPORTANT! An agreement with an organization performing R&D work must be drawn up in writing.

An agreement between enterprises may provide for a full cycle of research or the solution of a part of the tasks within the framework of a large-scale project. If the work is carried out on its own, then it is necessary to register the ongoing research activities in the database of the All-Russian information center. The notification forms were approved by the Order of the Ministry of Education and Science dated March 31, 2016 No. 341. In case of violation of the rules for reporting initiated research developments, a fine may be imposed on the organization.

What is included in R&D expenses

R&D stands for "scientific research and development". They are intended for the formation of a new or improved technology, the invention of a new type of product with more advanced characteristics. R&D expenditures can be used to find improved methods of organizing production or implementing managerial functions.

The composition of the costs incurred by the institution in connection with the ongoing R&D is determined by Art. 262 of the Tax Code of the Russian Federation:

1. Depreciation deductions for the fixed assets involved in the work and.
2. Remuneration of personnel involved in research activities or operations to develop new designs.
3. Expenses of a material nature directed to the implementation of R&D. These include the purchase of exclusive rights to the results of inventive activity, to obtained utility models or unique industrial designs. The transfer of rights is carried out through an alienation agreement. It is allowed to allocate expenses for the acquisition of rights to use objects of intellectual property.
4. Other expense transactions that are directly related to R&D. Legislation allows them to be included in the amount of costs for research and development not in full, but in the amount of up to 75% of the total costs incurred.
5. Payment of invoices issued under R&D contracts.

NOTE! For the group of labor costs, their reflection as part of R&D is possible if the personnel was engaged in research and development work. If these employees are involved in other tasks, the assignment of accrued earnings to different types expenses are carried out in proportion to the hours worked at the facilities.

Tax and accounting

An additional regulatory document on the reflection of R&D is the government Decree of December 24, 2008 No. 988. It provides a list of research and development activities that are classified as other costs. The enterprises present in the list of work are recognized after the task is completed in the period of actual completion of all activities on it. In accounting, these costs are shown with an increasing factor equal to 1.5. After completion of the research activities, the organization must not only show the costs incurred in accounting, but also submit to the Federal Tax Service a report on its R&D.

The procedure for recognition, reflection and write-off of expenses related to R&D is approved by PBU 17/02. Costs are accumulated on account 08. In order for expenses to be accepted for accounting by an enterprise, a number of conditions must be met:

• the exact amount of expenses incurred can be identified;
• all expenses are documented;
• the results obtained as a result of R & D have the ability to bring benefits in the future;
• the results of the work can be shown to others through demonstration activities.

After the end of the formation of the amount of costs on account 08, the valuation is transferred to account 04 and the status of intangible assets appears. This is only possible if the organization has legal grounds treat the asset as one's own (if a patent or license has not been obtained, the costs will be shown as R&D expenses). When a new asset is created, its value is written off through regular depreciation. In the absence of rights to recognize the results of development as intangible assets, expenses are gradually transferred to cost accounts from account 04. The duration of the period for the transfer of costs to expenses for each enterprise is set individually and fixed by the accounting policy.

NOTE! If the criteria for recognition of R&D expenses are not met in full, then the costs should be shown in turnovers on account 91.

In tax accounting, there is a one-time write-off of R&D expenses after the work is completed. In accounting, expenses begin to be included in R&D costs if there are signs of future economic benefits from the asset being developed:

• it is possible to technically complete the research or obtain the desired development result;
• there are options for the practical application of the results of the work;
• the enterprise is guaranteed to have enough resources to complete the project;
• for products produced with the results of research or development, there is a market;
• thanks to new assets, internal problems or tasks of the institution can be solved;
• costs can be calculated and justified.

REFERENCE! The difference between tax accounting and accounting in relation to R&D is that, according to the standards of the Tax Code of the Russian Federation, the costs of research and development can be recognized even if the desired result was not achieved.

Write-offs of expenses directly related to the implementation of R&D can be carried out using a straight-line method or a write-off method in proportion to output. Depreciation must take into account the total useful life, but the write-off period cannot exceed 5 years. Depreciation charges are formed from the first day of the month following the month in which R&D expenses are transferred to the status of an intangible asset.

Accounting involves a separate reflection on the accounts of R&D costs. Analytics is conducted in the context of types of research and types of development. All costs incurred are allowed to be inventoried. Before starting the cost control calculation, the check should touch upon contractual documentation related to R & D (in terms of acquired material resources, purchases of non-financial assets to ensure the workflow).

R&D accounting entries

Typical correspondence accounts for accounting for various expenses for ongoing R&D involve the participation of an active 08 account in them. In his debit, the costs incurred by the company are accumulated. After the completion of all activities and the full readiness of the asset for operation, its value, actually formed on account 08, is transferred to the debit of account 04.

In the process of development or research work in accounting, the following typical records can be used:

• D08 - K02— at the time of writing off the depreciation of the involved equipment and fixed assets for special purposes;
• D08 - K10- when writing off the cost of material resources that were needed by the department involved in R&D;
• D08 - K70- in the amount of accrued earnings to employees who are working on improving products or creating new models and technologies;
• D08 - K69– are reflected insurance premiums, without which it is impossible to accrue and pay salaries legally to hired personnel.

When all the costs have been collected on account 08, the development product is ready and it can be introduced into production or the company's management system, account 08 is credited, and account 04 is debited when the sub-account "R&D results" is indicated. After obtaining a patent or certificate, the result of development becomes an intangible asset and is transferred from the subaccount with the results of R&D to the subaccount of intangible assets on account 04.

If the expenses for the work of developers and researchers did not lead to the expected results, the effect is recognized as negative. The amounts paid for unrealized in accordance with the development expectations are written off by posting D91.2 - K08.

In the manufacture of products, even at the development stage, companies are faced with the need to conduct research and development. To understand the principle of R&D, it is necessary to decipher the abbreviations R&D and R&D, as well as highlighting features. In this article, we will consider aspects of the tasks and goals scientific works, efficiency factors and examples of implemented .

What is R&D: definition and features

The term R&D stands for research and development work. This is a set of experiments, theoretical ideas, searches, production of standard samples, a set of measures aimed at issuing finished product according to given standards.

The scale of R&D reflects the competitiveness of companies, and the cost of such services is an indicator of the innovative activity of the manufacturer. Thus, it is possible to calculate the competitiveness of a particular product more.

Often, scientific research is used in the manufacture of products. state order. In this case, activities, which involves strict adherence to the established plan, consisting of several stages. R&D is associated with the involvement of specialists in a particular area and the presence of strict time frames.

Researchers identify the following most common activities and types of services for effective R&D:

• Intellectual activity, experiments, theoretical research (R&D);
• Works aimed at the development of design and technological documentation of a product sample (R&D);
• Other research activities, the task of which is to obtain new knowledge and skills in a particular field;
• Technological processes (TR).

The difference between research and development work from other types of activities in the industry is the widespread use modern technologies and work.

Novelty is the hallmark of any R&D. The output is a product that has no analogues (it can be the new kind technologies, products or services).

Factors in the creation and conduct of scientific developments

The size in R & D is determined by the chosen strategy of the enterprise in scientific development, as well as the scale of research activities. The process of carrying out and implementing modern developments affects the efficiency of work.

There are five main factors that determine what the outcome of the entire process will be:

1. R&D costs, as well as the distribution of spending over time.
2. The R&D strategy is a long-term program of specific actions, on which the duration of work depends from theoretical searches to the final result.
3. The volume of the information base and its distribution during the entire investment period.
4. Dynamics (rise and fall of investment in a scientific project) and the results of the implementation of scientific developments at certain stages.
5. Building links between the participants of a scientific project, the so-called organizational and economic mechanism. Special attention is given to the system of relations between the enterprise-customer of R&D and implementing centers.

Types of research work

To simplify the process of evaluating the effectiveness and validity of the use of R&D, research works are divided into several main groups depending on the final result. According to most experts, the main criterion for separation is the effect that is achieved through ongoing research and experiments.

Also, one of the aspects of the formation of a particular group may be the number of products, the type of enterprise, the service sector and other factors.

The four main groups of R&D and their features:

1. Group "A1", hallmark which is a commercial activity. These can be scientific developments within the framework of equipment improvement, as well as R&D management.
2. Group "A2" is scientific research aimed at eliminating urgent problems in various areas of the company's activities. This also includes solving management problems, planning and implementing developments in the work of the enterprise, compiling documentation and technical processes.
3. Group "A3" includes scientific developments to improve and implement existing financial mechanisms, control over the conduct of individual transactions in the stock market. Most often, scientific developments in this category are used to create debt restructuring programs for a company or its subsidiaries.
4. Group "A4" is a research activity aimed at obtaining an applied effect, that is, the result can be determined only with the direct use of developments. The scientific research of this group is used to expand the base of applied research in the field of modern technologies, science and technology.

Within the framework of scientific research, certain patterns and connections between various phenomena are formed, which in turn leads to the creation of more and more new technical ideas.

It is also worth noting that R&D of the A4 group does not have business case, that is, developments are not evaluated for financial benefits, but only establish the direction of research.

Research functions

Innovation process in modern world is based on scientific developments, which, as a rule, have a commercial effect. Therefore, investing in technology and research projects leads to the creation of new products, technological processes and a modernized service sector. In the R&D industry, it is a factor in the formation of new concrete advantages, as well as the main element of innovation.

It turns out that the main function of R&D is the practical application of the phenomena and processes obtained (this is especially true for applied research). The purpose of research and development is to provide production with new goods or services for profit.

R&D is a pre-production life cycle products, a set of ideas and scientific developments for the subsequent sale of products on the market.

At the stages of R & D, other functions of research work can be distinguished. So, in the beginning, the process is aimed at creating competitive products. To do this, marketing campaigns are carried out, the product range is evaluated, which is based on new technological solutions. Next, the scale of distribution of the product is established, after which a complex of development work is carried out (experimental products, the result of which is a technological project).

Scientific and technical products include the results of completed R&D, including:

• Research, design and design work, as well as any stages of these works;
• and pilot batches of new equipment and materials manufactured based on the results of research and development work;
• Science-intensive products manufactured in small batches;
• Software for electronic computers;
• Scientific and production services using unique scientific equipment,
• Information technology services, services in the areas of metrology, certification and information technology;
• Services of a consulting nature and expertise of a scientific, technical, economic, managerial nature;
• Intellectual property;
• Other types of works and services not prohibited by the legislation of the Russian Federation.

Main tasks of R&D

The precise definition of the tasks of conducting and implementing scientific developments can significantly increase and at the same time avoid possible errors even at the first stage of product development. The following research tasks can be distinguished:

1. Expanding the information base in the field of modern technologies, science and technology, as well as obtaining new knowledge and skills in the study of society and nature with a view to their subsequent application.
2. Determining the competitiveness of new products (product prototype) and the possibility of its materialization in a particular area of ​​production based on theoretical research and experimental activities.
3. Innovative process and practical implementation of acquired knowledge and skills.

Analysts note that R&D makes it possible to increase the efficiency of resource use, increase the competitiveness of private and state enterprises and improve the standard of living of the population.

R&D stages and their characteristics

As already mentioned, scientific development is a lengthy process consisting of. There are the following stages of R&D:

• Formation of a fundamental base on the basis of theoretical and exploratory research (less often experiments);
• Scientific research of an applied nature;
• Design activities, the purpose of which is the creation of a new scientific and technical product (experimental design work);
• Experienced or experimental (can be performed at the previous stages).

It should be noted that the last stage involves checking the results obtained for the purpose of manufacturing and testing type sample products. Carrying out this stage of R&D allows you to work out a modified technological process in reality, as well as to assess the readiness of equipment, instruments, installations for the subsequent production of goods.

Description of the main stages of R&D

The fundamental base is formed through theoretical and exploratory research.

The research stage is the substantiation of new processes and phenomena, as well as the formation of new theories. Exploratory research is aimed at developing new principles for the manufacture of goods and services (this also includes the use of management). This type of work is characterized by a precise definition of the goal and orientation to specific theoretical foundations.

As for applied research, their main task is the practical application of scientific developments. With their help, technical problems are solved, mechanisms for resolving theoretical issues are established, and the first results are achieved, which can later be used to create standard product samples.

The final stage is considered OCD.

This is the transition from experimental to industrial production products. Here, the production of a completely new product, materials or devices, technical processes or the improvement of equipment is carried out.

Organization of scientific research

The study of research and development work is carried out within the framework of the course "Innovation Management" with two fundamental tasks.

Firstly, it shows the competitiveness of the enterprise, allows you to complete the preparation of the entire necessary documentation, as well as inform the organizers about the features of specific products and their implementation on the market.

Secondly, when organizing scientific research, the development of modern equipment with the introduction of new features.

There are five cross-industry documentation systems on which the organization of research and development work is based:

1. State standards in production.
2. Unified system of design documentation.
3. Uniform rules and norms that must be followed in the preparation of documentation for technical developments.
4. Unified system of technological preparation.
5. State product quality standards.

These are the standards that are used in the preparation of R&D documents.

However, it should be noted that the results obtained are drawn up in accordance with a single design documentation. During the development, safety requirements, production regulations, as well as positive experience in the preparation of documents for the products being developed were taken into account.