In addition to directly providing various design and construction and installation services, one of the promising areas of activity of Neftegazengineering LLC is research and development work R&D.

The development of R&D at the enterprise leads to the creation of innovative products and technologies that find their practical application in the direct implementation of their services. Specialists of LLC "NGI" carry out the development of all types of research and development work, R & D, including both for their own needs and for third-party organizations-Customers.

Final purpose of R&D is the production of specially designed products, products, devices, including software and various technologies. To do this, in the process of scientific research, research, experiments and trial production and testing for the effectiveness of prototype products / products are carried out.

Scope of R&D work

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

In the process of creating a new product, our specialists-engineers perform the following R&D work:

  • scientific research work
  • R & D development work
  • technical work TR

Research work aimed at determining the technical feasibility of creating a product/device with maximum efficiency. At this stage, the economic component of the development and production of a new product is also substantiated. To do this, in the process of conducting research, fundamental and applied research and development are carried out, namely, scientific-theoretical and theoretical-experimental research and their application for the implementation of specific production tasks.

In progress development and technical work the development of design and technical documentation for the product is carried out in accordance with the ESKD (Unified System for Design Documentation) for its subsequent production and approval by the registering state bodies.

Stages of R&D work

To create the desired and most effective product / device, a certain sequence of work is carried out, which, ultimately, contributes to its widespread use. All works can be divided into:

  • conducting search and research scientific and theoretical work to obtain a technical and economic justification for the feasibility of creating, manufacturing and introducing a new product
  • work on the development of a preliminary and technical design, as well as design and other necessary documentation
  • production and applied testing of a prototype product
  • development of operational documentation for the product/device/technology
  • organization and launch of serial production of products

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

R&D scope depends on the development of a particular product. Before the start of all work, an R&D program is created, which structures the sequence of all stages, the scope of work, their duration and main tasks.

Research work (R&D) – these are scientific developments related to the search, conducting research, experiments in order to obtain new knowledge, test hypotheses, establish patterns, and scientifically substantiate projects.

The implementation of R&D is regulated by the following regulatory documents: GOST 15.101-98 "Procedure for performing R&D", GOST 7.32-2001 "Preparation of a report on R&D", STB-1080-2011 "Procedure for performing research, development and experimental-technological work to create scientific and technical products” and others (Appendix 10).

Distinguish fundamental, search and applied R&D.

As a rule, fundamental and research works are not included in the life cycle of a product, however, on their basis, ideas are generated that can be transformed into applied R&D.

Basic Research can be divided into "clean" (free) and target.

"Pure" basic research- these are studies, the main purpose of which is the disclosure and knowledge of the unknown laws and patterns of nature and society, the causes of the occurrence of phenomena and the disclosure of the relationships between them, as well as an increase in the volume of scientific knowledge. In "pure" research, there is freedom to choose the field of research and methods of scientific work.

Targeted fundamental research are aimed at solving certain problems using strictly scientific methods based on available data. They are limited to a certain area of ​​science, and their goal is not only to know the laws of nature and society, but also to explain phenomena and processes, to better understand the object under study, and to expand human knowledge.

This fundamental research can be called goal-oriented. They retain the freedom to choose methods of work, but unlike “pure” fundamental research, there is no freedom to choose objects of research, the area and purpose of research are tentatively set (for example, the development of a controlled thermonuclear reaction).

Basic Research conducted by academic research institutes and universities. Results of fundamental research - theories, discoveries, new principles of action. The probability of their use is 5 - 10%.

Exploratory research cover works aimed at studying the ways and means of practical application of the results of fundamental research. Their implementation implies the possibility of alternative directions for solving an applied problem and the choice of the most promising direction for its solution. They are based on the well-known results of fundamental research, although as a result of the search, their main provisions may be revised.

The main goal of exploratory research– using the results of fundamental research for practical application in various fields in the near future (for example, searching for and identifying opportunities for using a laser in practice).

Exploratory research can include work on the creation of fundamentally new materials, metal processing technologies, the study and development of scientific foundations for optimizing technological processes, the search for new drugs, the analysis of the biological effect of new chemical compounds on the body, etc.

Exploratory research has varieties: exploratory research of a wide profile without a special application to a particular industry and a narrowly focused nature to address issues of specific industries.

Search work is carried out in universities, academic and industry research institutes. In individual branch institutes of industry and other sectors of the national economy, the proportion of prospecting work reaches 10%.

The probability of practical use of exploratory research is about 30%.

Applied Research (R&D) are one of the stages of the life cycle of creating new types of products. These include studies that are carried out with the aim of practical use of the results of fundamental and exploratory research in relation to specific tasks.

The purpose of applied R&D is to answer the question “is it possible to create a new type of product, materials or technological processes based on the results of fundamental and exploratory R&D, and with what characteristics”.

Applied research is carried out mainly in branch research institutes. The results of applied research are patentable schemes, scientific recommendations proving the technical feasibility of creating innovations (machines, devices, technologies). At this stage, a market target can be set with a high degree of probability. The probability of practical use of applied research is 75 - 85%.

R&D consists of stages (stages), which are understood as a logically justified set of works that has independent significance and is the object of planning and financing.

The specific composition of the stages and the nature of the work performed within their framework are determined by the specifics of R&D.

According to GOST 15.101-98 "Procedure for performing research" the main stages of research are:

1. Development of terms of reference (TOR)– selection and study of scientific and technical literature, patent information and other materials on the topic, discussion of the data obtained, on the basis of which an analytical review is compiled, hypotheses and forecasts are put forward, customer requirements are taken into account. Based on the results of the analysis, research directions and ways of implementing the requirements that the product must satisfy are selected. Reporting scientific and technical documentation for the stage is compiled, the necessary performers are determined, the terms of reference are prepared and issued.

At the stage of developing the terms of reference for research, the following types of information are used:

· object of study;

description of the requirements for the object of study;

List of functions of the object of study of a general technical nature;

a list of physical and other effects, regularities and theories that can be the basis of the principle of operation of a new product;

technical solutions (in predictive studies);

· information about the scientific and technical potential of the R&D performer;

information about the production and material resources of the research contractor;

· marketing research;

data on the expected economic effect.

Additionally, the following information is used:

methods for solving individual problems;

general technical requirements (standards, environmental and other restrictions, requirements for reliability, maintainability, ergonomics, and so on);

Projected terms of product renewal;

· offers of licenses and "know-how" on the object of research.

2. Choice of research direction- collection and study of scientific and technical information, drawing up an analytical review, conducting patent research, formulating possible directions for solving the problems set in the TOR of research and their comparative assessment, choosing and justifying the accepted direction of research and methods for solving problems, comparing the expected indicators of new products after implementation of research results with existing indicators of analogue products, assessment of the estimated economic efficiency of new products, development of a general methodology for conducting research. Preparation of an interim report.

3. Conducting theoretical, experimental research– development of working hypotheses, construction of models of the research object, substantiation of assumptions, scientific and technical ideas are tested, research methods are developed, the choice of various schemes is justified, calculation and research methods are selected, the need for experimental work is identified, methods for their implementation are developed.

If the need for experimental work is determined, design and manufacture of mock-ups and an experimental sample are carried out.

Bench and field experimental tests of the sample are carried out according to the developed programs and methods, the test results are analyzed, the degree of compliance of the data obtained on the experimental sample with the calculated and theoretical conclusions is determined.

If there are deviations from the specification, then the experimental sample is being finalized, additional tests are carried out, if necessary, changes are made to the developed schemes, calculations, and technical documentation.

4. Registration of research results- preparation of reporting documentation on the results of research, including materials on the novelty and expediency of using the results of research, on economic efficiency. If positive results are obtained, then scientific and technical documentation and draft terms of reference for development work are developed. The compiled and executed set of scientific and technical documentation is presented to the customer for acceptance. If private technical solutions are new, then they are issued through the patent service, regardless of the completion of the preparation of all technical documentation. The leader of the topic, before presenting the research work to the commission, draws up a notice of its readiness for acceptance.

5. Subject acceptance– discussion and approval of the results of research (scientific and technical report) and the signing of the customer's act on acceptance of the work. If positive results are obtained and the acceptance certificate is signed, the developer transfers to the customer:

An experimental sample of a new product accepted by the commission;

Protocols of acceptance tests and acts of acceptance of a prototype (dummy) of the product;

Calculations of economic efficiency of using the development results;

Necessary design and technological documentation for the production of an experimental sample.

The developer takes part in the design and development of a new product and, along with the customer, is responsible for achieving the product performance guaranteed by him.

The comprehensive implementation of research on a specific target program allows not only to solve a scientific and technical problem, but also to create a sufficient reserve for more efficient and high-quality development work, design and technological pre-production, as well as significantly reduce the amount of improvements and the timing of the creation and development of a new technology.

Experimental design developments (R&D). Continuation of applied R&D are technical developments: experimental design (R&D), design and technological (PTR) and design (PR) developments. At this stage, new technological processes are developed, samples of new products, machines and devices, etc. are created.

R&D is regulated by:

· STB 1218-2000. Development and production of products. Terms and Definitions.

· STB-1080-2011. “Procedure for the implementation of research, development and development work on the creation of scientific and technical products”.

· TCP 424-2012 (02260). The procedure for the development and production of products. Technical code. The provisions of the technical code apply to work on the creation of new or improved products (services, technologies), including the creation of innovative products.

· GOST R 15.201-2000, System for the development and production of products. Products for industrial and technical purposes. The procedure for the development and production of products.

and others (see Appendix 10).

The purpose of the development work is the development of a set of working design documentation in the amount and quality of development sufficient to put a certain type of product into production (GOST R 15.201-2000).

Development work in its objectives is a consistent implementation of the results of previously conducted applied research.

Development work is mainly carried out by design and engineering organizations. The material result of this stage is drawings, projects, standards, instructions, prototypes. The probability of practical use of the results is 90 - 95%.

Main types of work that are included in the OKR:

1) preliminary design (development of fundamental technical solutions of the product, giving a general idea of ​​​​the principle of operation and (or) the device of the product);

2) technical design (development of final technical solutions that give a complete picture of the product design);

3) design (design implementation of technical solutions);

4) modeling, pilot production of product samples;

5) confirmation of technical solutions and their design implementation by testing layouts and prototypes.

Typical stages OKRs are:

1. Technical task - the source document, on the basis of which all work is carried out to create a new product, developed by the manufacturer of the product and agreed with the customer (main consumer). Approved by the lead ministry (whose profile the product under development belongs to).

In the terms of reference, the purpose of the future product is determined, its technical and operational parameters and characteristics are carefully substantiated: performance, dimensions, speed, reliability, durability and other indicators due to the nature of the work of the future product. It also contains information on the nature of production, conditions of transportation, storage and repair, recommendations on the implementation of the necessary stages of development of design documentation and its composition, a feasibility study and other requirements.

The development of the terms of reference is based on the performed research work, marketing research information, analysis of existing similar models and their operating conditions.

When developing TOR for R&D, information is used similar to that for the development of TOR for R&D (see above).

After coordination and approval, the technical task is the basis for the development of a draft design.

2. Preliminary design consists of a graphic part and an explanatory note. The first part contains fundamental design solutions that give an idea about the product and the principle of its operation, as well as data that determine the purpose, main parameters and overall dimensions. It gives an idea of ​​the future design of the product, including general drawings, functional blocks, input and output electrical data of all nodes (blocks) that make up the overall block diagram.

At this stage, documentation for the manufacture of mock-ups is developed, they are manufactured and tested, after which the design documentation is corrected. The second part of the preliminary design contains the calculation of the main design parameters, a description of the operational features and an approximate work schedule for the technical preparation of production.

The layout of the product allows you to achieve a successful layout of individual parts, find more correct aesthetic and ergonomic solutions and thereby speed up the development of design documentation at subsequent stages.

The tasks of the preliminary design include the development of guidelines for ensuring manufacturability, reliability, standardization and unification at subsequent stages, as well as drawing up a list of specifications for materials and components for prototypes for their subsequent transfer to the logistics service.

The draft design goes through the same stages of approval and approval as the terms of reference.

3. Technical project is developed on the basis of an approved preliminary design and provides for the implementation of the graphic and calculation parts, as well as the refinement of the technical and economic indicators of the product being created. It consists of a set of design documents containing the final technical solutions that give a complete picture of the design of the product being developed and the initial data for the development of working documentation.

The graphic part of the technical project contains drawings of a general view of the designed product, assemblies in the assembly and main parts. Drawings must be coordinated with technologists.

The explanatory note contains a description and calculation of the parameters of the main assembly units and basic parts of the product, a description of the principles of its operation, a rationale for the choice of materials and types of protective coatings, a description of all schemes and final technical and economic calculations. At this stage, when developing product options, a prototype is manufactured and tested. The technical project goes through the same stages of approval and approval as the terms of reference.

4. working draft is a further development and concretization of the technical project. This stage is divided into three levels: development of working documentation for an experimental batch (prototype); development of working documentation for the installation series; development of working documentation for serial or mass production.

The result of the R&D is a set of working design documentation (RKD) for putting a new type of product into production.

Working design documentation (RKD)- a set of design documents intended for the manufacture, control, acceptance, delivery, operation and repair of the product. Along with the term "working design documentation", the terms "working technological documentation" and "working technical documentation" are used with a similar definition. Working documentation, depending on the scope of use, is divided into production, operational and repair design documentation.

Thus, the result of R&D, in other words, scientific and technical products (STP) is a set of design documentation. Such a set of RKD may contain:

actual design documentation,

software documentation

operational documentation.

In some cases, if it is provided for by the requirements of the terms of reference, the technological documentation may also be included in the working technical documentation.

The various stages of R&D, as they are carried out, should contain their characteristic results, such results are:

· technical documentation based on the results of preliminary design;

· layouts, experimental and prototypes made in the course of R&D;

The results of testing prototypes: preliminary (PI), interdepartmental (MI), acceptance (PriI), state (GI), etc.

R&D (short for Research and Development, R&D) is the process by which a company obtains new knowledge that it can apply to create new technologies, products, services or systems for use or sale. The ultimate goal is most often to increase the company's net income.

Many people think of pharmaceutical and high-tech industries when they mention R&D. However, in practice, many consumer goods firms also invest time and resources in R&D. For example, variations of one original sauce, such as "four cheeses", "tomato with basil and garlic", "with pieces of vegetables" are the result of extensive research and development.

Such work is carried out in companies of any size. Every business that produces and sells a product or service - be it software or spark plugs - invests in R&D at some level.

Theoretical and applied research

Research work can be theoretical or applied. Theoretical (fundamental) research helps the company to acquire new knowledge, but has no practical application or benefit. This is research for the sake of research.

Applied research is also carried out with the aim of obtaining new knowledge, but this knowledge is necessary to achieve a certain practical goal, for example, to create an improved mousetrap.

Who does it?

R&D is often carried out by an internal company department, but it can also be outsourced to an outside specialist or institute. Large multinational corporations may use all three options, and some research work may even be carried out on the territory of another country. Thus, the company uses the local labor force and the local market.

Outsourced R&D is especially attractive to small companies that have a new product concept but lack the resources and expertise to build and test it. For example, sole proprietors offering software as a service can be an example of such companies on a small scale, as they sometimes turn to outside experts for research, which results in the development of new software.

R&D and accounting

Unlike phenomena such as death or taxes, scientific research cannot be guaranteed. A company may spend a lot of money developing a new drug that is better than an existing one, or finding a more efficient way to do something, and get no return on investment as a result. Thus, R&D is not an asset. This is an expense item.

For this reason, general accounting standards prescribe that all research and development costs be expensed.

Research and Development (acronym R&D)- a set of works aimed at obtaining new knowledge and its practical application in the creation of a new product or technology.

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

  1. Research work (R&D)- works of a search, theoretical and experimental nature, carried out in order to determine the technical feasibility of creating new technology within a certain time frame. R&D is divided into fundamental (obtaining new knowledge) and applied (applying new knowledge to solve specific problems) research.
  2. Development work (R&D) and Technological work (TR)- a set of works on the development of design and technological documentation for a prototype product, the manufacture and testing of a prototype product, carried out according to the terms of reference.

R&D (scientific research and development work) is the most important element of the scientific and scientific and technical potential of the country, which makes it possible to improve the technological level of production, create new types of products and new industries, without which it is impossible to maintain competitiveness in world markets. Under the conditions of scientific and technological revolution in industrialized countries, R&D spending has increased significantly. At the same time, a significant part of them is financed by the state, including almost completely fundamental research. The position of the country in the markets of technologies and modern science-intensive products largely depends on R&D expenditures. Developing countries that do not have the opportunity to carry out their own research are doomed to technical backwardness and the development of industries that do not use high technology.

R&D - the activities of research and development organizations and relevant departments of the enterprise involved in theoretical, experimental, scientific research and development to create new products and advanced technology, taking into account the use of scientific and technological progress, improving the organization and management of production.

The R&D process may consist of one or more stages. In scientific and technical activity, a stage (stage) is understood as a set of works, characterized by signs of their independent planning and financing, aimed at obtaining the intended results and subject to separate acceptance. Each separate stage can be an independent result of intellectual activity, the fact of implementation of which does not depend on the moment of completion of the work as a whole. Depending on the life cycle of products, the following typical stages of R&D can be distinguished:

Study:

  • research, development of a technical proposal (pilot project);
  • development of technical specifications for experimental design (technological) work.

Development:

  • development of a preliminary design;
  • development of a technical project;
  • development of working design documentation for the manufacture of a prototype;
  • production of a prototype;
  • testing of a prototype;
  • development of documentation
  • approval of working design documentation for the organization of industrial (serial) production of products.

Supply of products for production and operation:

  • adjustment of design documentation for identified hidden shortcomings;
  • development of operational documentation.

Repair:

  • development of working design documentation for repair work.

Retirement:

  • development of working design documentation for recycling.

Example of R&D steps

The order of the stages of performing R&D for an optoelectronic device:

  1. Study of existing products of this type.
  2. The study of the element base suitable for building the required product.
  3. The choice of element base.
  4. Development of the optical scheme of the product prototype.
  5. Development of a structural electrical circuit of a product prototype.
  6. Development of sketches of the body of the product.
  7. Coordination with the customer of the actual technical characteristics and appearance of the product.
  8. Development of an electrical circuit diagram of the product.
  9. Studying the production base and possibilities for the production of printed circuit boards.
  10. Development of a test printed circuit board of the product.
  11. Placement of an order for the production of a test printed circuit board of the product.
  12. Placement of an order for the supply of the element base for the manufacture of the product.
  13. Placing an order for soldering a test printed circuit board of the product.
  14. Development of a product test cable.
  15. Production of a test cable of the product.
  16. Testing the test printed circuit board of the product.
  17. Writing software for a test printed circuit board of a product and a computer.
  18. Study of the production base and possibilities for the production of optical elements.
  19. Calculation of the optical elements of the product, taking into account the possibilities of production.
  20. Study of the production base and possibilities for the production of plastic cases, metal elements and hardware.
  21. Development of the design of the body of the optical box of the product, taking into account the possibilities of production.
  22. Placement of an order for the manufacture of optical elements and the body of the optical box of the product.
  23. Experimental assembly of the optical box of the product with the connection of a test printed circuit board.
  24. Testing the operating modes of the test printed circuit board of the product and the optical box.
  25. Correction of software, circuit diagram and parameters of the optical part of the product, in order to obtain the specified parameters
  26. Development of the body of the product.
  27. Development of a printed circuit board according to the actual dimensions of the product case.
  28. Placement of an order for the manufacture of a body of a prototype product.
  29. Placement of an order for the manufacture of a printed circuit board of a product prototype.
  30. Unsoldering and programming the printed circuit board of the product.
  31. Painting of the body of the prototype product.
  32. Production of a prototype cable.
  33. Final assembly of the product prototype.
  34. Testing of all parameters and reliability of the product prototype.
  35. Writing a product manufacturing technology.
  36. Writing user manual for the product.
  37. Transfer of technical documentation, software and product prototype to the customer with the signing of documents on the termination of the contract.

Types of R&D

In accordance with the normative regulation, according to the method of cost accounting, R&D is divided into:

  1. Commodity R&D (current, custom)- work related to the ordinary activities of the organization, the results of which are intended for sale to the customer.
  2. Capital R&D (initiative, for own needs)- work, the costs of which are investments in the long-term assets of the organization, the results of which are used in their own production and / or provided for use by other persons.

Research and development work (R&D) is the conduct of fundamental and applied research, experimental development, the purpose of which is the creation of new products and technologies.

R&D: accounting and tax accounting in 2019

To accept R&D for accounting, certain conditions must be met (clause 7 PBU 17/02):

  • the amount of R&D expenses is determined and can be confirmed;
  • it is possible to document the performance of work (for example, there is an act of acceptance of work performed);
  • the use of R&D results for production or management needs will lead to income in the future;
  • the use of R&D results can be demonstrated.

If at least one of the conditions is not met, then the costs associated with R&D are written off to account 91 "Other income and expenses", subaccount "Other expenses".

Account 91 also includes those R&D expenses that did not produce a positive result.

Accounting for R&D as intangible assets

R&D expenses are collected on the debit of account 08 “Investments in non-current assets”, sub-account “R&D performance” from the credit of accounts:

  • 10 "Materials";
  • 70 “Settlements with personnel for wages”, 69 “Settlement for social insurance and security”;
  • 02 "Depreciation of fixed assets";
  • 60 "Settlements with suppliers and contractors", etc.

Completed R&D expenses are written off from account 08 to the debit of account 04 "Intangible assets".

From the 1st day of the month following the month in which the actual application of R&D results is started, R&D expenses are written off:

Debit of account 20 “Main production”, 25 “General production expenses”, 44 “Sale expenses” - Credit of account 04 “Intangible assets”.

R&D expenses are written off over the period that is set as the time period for the R&D benefits. In this case, a linear method or a write-off method is used in proportion to the volume of output (clause 11 PBU 17/02). It is important to keep in mind that this period cannot be more than 5 years (clause 11 PBU 17/02)

R&D tax accounting

R&D expenses for profit taxation purposes are taken into account in the period in which these works are completed (clause 4, article 262 of the Tax Code of the Russian Federation), and are accepted as a reduction in the income tax base, regardless of their effectiveness. At the same time, if, as a result of R&D, an organization receives exclusive rights to the results of intellectual activity, then they are recognized as intangible assets and are subject to depreciation or are accounted for in other expenses within 2 years (