Introduction …………………………………………………………………… .3

R&D ………………………………………………………………………… .4

Concept ……………………………………………………… ........ 4

Types of research and development ………………………………………………………… 4

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

OKR ………………………………………………………………………… .7

Concept ……………………………………………………………… 7

Regulatory documents ………………………………………… .7

Organization of R&D …………………………………………………… 9

R&D values ​​in the country's development …………………………………… 11

R&D in Russia, investments ………………………………………… ... 15

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

Conclusion ………………………………………………………… 18

References ……………………………………………… ... 19

Introduction:

Constant modernization and optimization of production is simply necessary and promises enterprises not only an increase in profits, but also the release of unique products that surpass analogues, which will lead to a leading position in the market. However, the interest in R&D in our country is negligible compared to Western countries. The state allocates hundreds of millions for scientific research and still the result is almost invisible. We, as students whose future work is closely related to innovation, need to understand: at what level at this moment is this system, what are the reasons for this and whether there are prospects in its development.

Research work (R&D): A complex of theoretical or experimental research carried out with the aim of obtaining substantiated initial data, finding principles and ways to create or modernize products.

The basis for the implementation of research and development is the technical assignment (hereinafter: TK) for the implementation of research work or a contract with the customer. The customer can be: technical committees for standardization, organizations, enterprises, associations, associations, concerns, joint stock companies and other business entities, regardless of the organizational and legal form of ownership and subordination, as well as government bodies directly related to the development, production, operation and repair of products.

There are the following types of R&D:

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

Expansion of theoretical knowledge.

Obtaining new scientific data on the processes, phenomena, laws that exist in the research area;

Scientific foundations, methods and principles of research.

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

An increase in the volume of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;

Discovery of ways to apply new phenomena and patterns.

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

Solving specific scientific problems to create new products.

Determination of the possibility of carrying out R&D (experimental and design development) on the subject of research.

Research work is regulated by the following documents:

GOST 15.101 it reflects:

general requirements for the organization and implementation of research work;

the procedure for the implementation and acceptance of research work;

stages of research and development, rules for their implementation and acceptance

GOST 15.201 it reflects:

Requirements for TK

GOST 7.32 it reflects:

Requirements for a research report

Development work (R&D) is the stage of innovation in the development of new or modernization of existing products, which includes work performed at all stages of development of design documentation, production of a prototype, and testing. R&D work is carried out both according to the results of research and development, and when implementing a new constructive idea, improving the product through the use of new structural materials or components.

Development work is regulated by the following documents:

GOST R 15.201 it reflects:

Development of technical specifications for R&D;

Development of documentation;

Manufacturing and testing of prototypes of products;

Acceptance of product development results;

Preparation and development of production.

GOSTs series 2.100 which reflect:

The types and completeness of design documents are established in accordance with GOST 2.102

Basic requirements for drawings in accordance with GOST 2.106,

Designation of products and design documents in accordance with GOST 2.201,

General requirements for text documents in accordance with GOST 2.105,

Forms and rules for processing text documents (VS, VD, VP, PT, TP, EP, PZ, RR) in accordance with GOST 2.106.

Chapter 38 of the Civil Code of the Russian Federation is reflected in it:

Article 769 of the Civil Code of the Russian Federation. Contracts for the performance of research, development and technological work

Article 770 of the Civil Code of the Russian Federation. Execution of works

Article 771 of the Civil Code of the Russian Federation. Confidentiality of information constituting the subject of the contract

Article 772 of the Civil Code of the Russian Federation. Rights of the parties to the results of work

Article 773 of the Civil Code of the Russian Federation. Obligations of the performer

Article 774 of the Civil Code of the Russian Federation. Obligations of the customer

Article 775 of the Civil Code of the Russian Federation. Consequences of the impossibility of achieving the results of research work

Article 776 of the Civil Code of the Russian Federation. Consequences of the impossibility of continuing development and technological work

Article 777 of the Civil Code of the Russian Federation. Responsibility of the contractor for violation of the contract

Article 778 of the Civil Code of the Russian Federation. Legal regulation of contracts for the performance of research, development and technological work

R&D

In the process of performing OCD, sometimes there is a need for research. That is, the stages of R&D and R&D can alternate sequentially, and sometimes be combined (R&D). Since the main task of this work is to study the organization of R&D and R&D systems at enterprises of the machine-building and metallurgical industries, we will not consider the stages of these works separately, but consider the stages of R&D.

R&D stages:

Research, development of a technical proposal;

Development of technical specifications for development work.

Development of

Development of a draft design;

Development of technical project;

Development of working design documentation for the manufacture of a prototype;

Prototype manufacturing;

Testing a prototype;

Working out the documentation

Approval of working design documentation for the organization of industrial production of products.

Delivery of products to production and operation

Correction of design documentation for identified hidden deficiencies;

Development of operational documentation.

Development of working design documentation for repair work.

Discontinuation from production

Development of working design documentation for disposal.

The importance of R&D in the development of the country on the example of the metallurgical and machine-building industries.

Metallurgy and mechanical engineering are comprehensive, interdependent industries.

The results of their activities have a significant impact on the well-being of the country. Therefore, for the stable development and prosperity of the state, constant modernization and optimization of production is necessary. During this process, the company should pay attention not only to maximizing profits, through development and research aimed at making it easier and more economical to obtain finished products but also on the solution environmental issues... Such as: reducing emissions of harmful substances into the atmosphere, environmentally friendly disposal of industrial waste, reducing the level of water pollution, etc. Western countries the prospects for R&D development and attraction of investments from the private sector are clearly visible. It is not a secret for anyone that Germany occupies a leading place in the international mechanical engineering market, and the efficiency of the economy of this country strongly depends on the success in this market. Such a situation would be simply impossible without constant modernization of not only products but also production. More than 4,000 patent applications are filed every year by engineering companies in Germany. It is especially noteworthy that the initiators of the R&D are the enterprises themselves.

R&D interrelationships in metallurgy and mechanical engineering

First of all, it should be noted that the results of research and development activities in these industries have a mutual influence on each other. And, often, they act as initiators, and sometimes as customers, for their implementation. For example: for the development of the military industry, which includes all branches of mechanical engineering, and, as a result, to increase the country's defense capability, new materials are simply needed that have unique properties that are more perfect than old samples. Let us consider this process in more detail using the example of aviation technology: the first aircraft to take off in the air had a simple inline four-piston engine. Subsequently, used for forty years. Of course, its design has undergone many changes during this time and was close to ideal, but the requirements for aviation continued to grow and it was impossible to satisfy them through further modernization. A new, innovative solution was required and it became an air-jet engine. it was distinguished not only by technical characteristics, but also by the principle of operation, which, of course, is a merit in the development of the engineering industry. However, despite the fact that aircraft equipped with this type of engine were faster than their predecessors and had a higher "ceiling" for their use, at that time it did not become widespread. The reason for this was that they were much heavier, required more fuel and had higher takeoff and landing speeds than their piston counterparts, which meant they were less maneuverable, the flight distance was shorter, and they needed long airfields for takeoff. And, precisely at this moment, it became necessary to modernize not the structure, but the material, to make it lighter, wear and heat-resistant, to provide the necessary technical characteristics, which became the reason for research in the field of metallurgy.

R&D in metallurgy.

Russia occupies one of the leading places in the export of metallurgical products. Business owners set themselves the main task of obtaining as much profit as possible. In theory, for this, they must continuously modernize production, investing huge sums of money in the development of new technologies for finding, extracting and processing resources. But in practice, everything is different: our country is so rich in minerals that there is simply no need for these developments, and therefore investments in research and development from the private sector are insignificant. The main investor in this industry is the state.

R&D in mechanical engineering.

In my opinion, the most promising and interesting field of engineering is the military industry. Firstly, it covers all branches of mechanical engineering, and secondly, the share of spending on national defense in relation to GDP in 2011 was 3.01%, in 2012 - 2.97% and in 2013 - 3.39%, which is higher than the parameters of 2010 (2.84%). This indicates the interest of the state in the development of the military-industrial complex. The main investor in this area is the state.

R&D in Russia. Myths and Reality.

As mentioned earlier, metallurgy and mechanical engineering are science-intensive, resource-intensive and energy-intensive industries. And carrying out even the simplest research requires huge financial costs. Unfortunately, in Russia the share of enthusiasts who come up with their own projects and seek funding is extremely small. Most often, R&D is carried out under government contracts. And most often according to the following scheme: State lots are formed for carrying out any research or design work, enterprises submit an application for their implementation. The main information specified in the statements are:

The deadline for the fulfillment of the state order;

The budget required for this (but not higher than the price of the state contract)

Then the most profitable option is selected on a competitive basis. But this is only in theory. In practice, it is impossible for a person without connections to get a lot, even if he is ready to do all the work for free. The thing is that the budget that the state is ready to allocate even for applied R&D, based on the already available results of previous research and consisting in easy modernization, or research new area application, is calculated in tens of millions of rubles. Which naturally leads to corruption. Bribes, kickbacks, bribery have long ceased to be something new and striking in innovation activities the state.

It is worth recalling that the TK includes:

Goals and objectives for all stages.

how the work will be done with all the characteristics of the equipment.

work execution plan.

However, after obtaining a contract by corrupt methods, the expediency, effectiveness and, in general, the need for some points already attracts less attention. The main goal is to spend the allocated budget as fully as possible. Naturally on paper.

In practice, it is not uncommon for old equipment to be purchased at the price of new, unskilled personnel are hired, paying less than according to the documents. Saving on everything possible. In general, stealing the budget in other interesting ways for which there is enough ingenuity, connections or arrogance.

It is logical to assume that the state is trying to fight this. Quite often, the contract specifies how much of the cost should be covered by the allocated budget. Control is carried out by providing in the report a certificate of extrabudgetary funds (VBS) spent on research. It is prohibited to use the budget of other R&D for VBS. It is forbidden in theory, in practice it turns out that no one controls it.

A striking example of such a "cut" of money is the scandal with the fall of the satellite "GLONASS"

Forms of reporting and control of activities It should be noted that the implementation and provision of R&D results to the customer is carried out in stages. The deadline for the completion of work for each of the stages is negotiated in advance. The control method is a report on each of the stages. It includes:

WBS extrabudgetary inquiries

The report itself

Program documentation on the work done

Methodology program. Plans for experiments.

Experimental results with application of protocols.

If the performer does not have time to pass the stage on time, then the customer has the right to terminate the contract with him and demand reimbursement of the funds spent.

Conclusion:

There are many examples of the fact that often the current level of development of enterprises does not correspond to the level that is required for squeezing out on the world stage. Taking the machine-building and metallurgical industries as an example, we can confidently assert that in some areas the development of the industry is extremely difficult without R&D. It is necessary to overcome a certain “fear” of spending money on research, it is necessary to convince private investors to invest in the development of R&D, which in turn will contribute to the stable development of the country's economy and reduce the gap with other states.

Research and development 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 take R&D to accounting certain conditions must be met (clause 7 PBU 17/02):

• the amount of R&D expenditures is determined and can be confirmed;
• it is possible to documentally confirm the performance of work (for example, there is an act of acceptance of the 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 expenses related to R&D are written off to account 91 “Other income and expenses”, subaccount “Other expenses”.

On account 91, those R&D expenses that did not give a positive result are also written off.

R&D accounting as intangible assets

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

• 10 "Materials";
• 70 "Settlements with personnel for wages", 69 "Settlements 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 began, R&D expenses are written off:

The debit of account 20 "Main production", 25 "General production costs", 44 "Expenses for sale" - Credit account 04 "Intangible assets".

R&D expenditure is written off over a period that is set as the period for which R&D benefits will be obtained. In this case, a linear method or a write-off method is used in proportion to the volume of products manufactured (clause 11 of 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 expenditures for the purpose of taxation of profits are recorded in the period in which these works are completed (

GK under a research and development agreement the contractor undertakes to carry out the technical specifications of the customer Scientific research, and the customer undertakes to accept and pay for them; under an agreement for execution of ROC or technological work, the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology, and the customer undertakes to accept the work and pay for it.

In this case, a specific contract with the contractor may cover both the entire cycle of research, development and manufacture of samples, and its individual stages (elements) (clause 2 of article 769 of the Civil Code).

By its legal nature such an agreement is always consensual, bilateral and onerous.

More about research and development

Scientific research work (R&D) are work on the solution of certain theoretical problems, research in certain areas of science and technology, theoretical development of the possibility of creating a new type of machines, instruments, equipment, etc. Scientific research is divided into

• fundamental, which are aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of man, society, and the natural environment;
• applied - is research aimed primarily at applying new knowledge to achieve practical goals and solve specific problems.

In this cycle scientific works scientific research activity is opposed to scientific and technical activity carried out by carrying out experimental design and technological work.

Development work (R&D)- this is work on modeling and creating a prototype product that meets the customer's requirements, work on testing such a sample and preparing design documentation for such a sample. Technological works are works to create new technology, including technology developed on the basis of scientific research or related to the creation and use of a prototype product.

R&D is characterized by the stages of their implementation. In the literature, the following main stages of research work are distinguished:

1. preparatory;
2. theoretical development;
3. design and production of models;
4. experimental part;
5. analysis and generalization of results;
6. scientific and technical report.

Development and technological work has similar stages. Breakdown of work into stages allows the customer to exercise full control over the progress of work.

At the same time, it is possible to carry out only one type of work (for example, research work) without carrying out other types of work, since certain areas scientific activities can eliminate the need for development or technological work. Research work is carried out in order to resolve the problem, the result of which is unclear at the stage of concluding a contract for their implementation. The solution to the problem posed or a set of problems as a result of the research work can be both self-sufficient and require further scientific and technical activities based on the results obtained. R&D can lead to a negative result or creative failure, which in general can deprive any sense of further development.

From this, a certain similarity of the named works with contract works is visible.

The difference between contracts for the implementation of research and development work from other types of contracts

At the same time, research and development work (R&D) differs from contract work, including design and survey work, which led to their separate legal regulation in Ch. 38 GK. Unlike a contract for contract work, the result and the procedure of which is clear to the parties in advance, in the R&D agreement it is possible to determine only the direction of work and the general parameters of its results.

In other words, the subject of the contract for the performance of research and development work is definable, not definite. This is due to the fact that R&D and R&D are always creative in nature. Moreover, the degree of creativity is especially high in research and development. These works of a purely creative nature are aimed at obtaining new knowledge in various fields of science, and their result is embodied in a scientific report, which can be considered as a work of science. The presence of such a result brings R&D closer together. with a copyright contract however, there is also a fundamental difference. The result of the author's order is valuable precisely as a work, i.e. the original creative form, while the report on the implementation of research work is valuable not from the point of view of the form in which it is embodied, but from the point of view of its content: those conclusions and those recommendations that the performer makes. It can be said that the value of R&D is that, based on the results of R&D, it is not yet protected. To obtain legal protection, it is necessary to carry out other works, to create a specific result on the basis of scientific research. For example, an invention is not purely the result of research and development, but is the result of scientific and technical activities. That is why R&D is primarily an agreement on the performance of creative works, and not an agreement on the creation of a work .

For development and technological work, the similarity with copyright agreements is even less fundamental. These types of work are complex, including not only creative work, but also technical, production work aimed at making a sample, checking its characteristics, preparing the relevant documentation.

Another important feature follows from the creative nature of R&D and R&D. These works, once completed and handed over to the customer, cannot constitute the subject of a new contract (when the same work is repeated, the activity of the same performer ceases to be creative).

Content (rights and obligations of the parties) of contracts for the performance of research and development work

The main condition of the contract for the implementation of research and development work is their subject, which is definable. Moreover, the degree of its definability differs depending on the type of work:

• scientific research is more abstract;
• experimental design and technological work is more specific (aimed at specific technical solutions, creation of specific samples of products to be used in the economy).

This difference is reflected not only in the subject of the contract, but also in legal regulation its other conditions (taking into account the degree of risk, the consequences of obtaining a negative result or creative failure, the procedure for acceptance and responsibility of the parties under the contract).

Subject of the contract is determined in accordance with the terms of reference, which is agreed by the parties. The terms of reference are formed by the customer based on the requirements for the results of the work. In relation to research and development, these requirements consist of

• research topics (directions);
• main issues (problems) solved by the contractor;
• goals of work;
• requirements for the conclusions and recommendations of the contractor (including the availability of necessary calculations, compliance of the conclusions and recommendations made with the requirements of regulatory legal acts, technical regulations, standards, etc.).

The terms of reference for development and technological work includes, in particular,

• establishment of technical characteristics and technical and economic indicators of the sample,
• requirements for the documentation and (or) technology to be developed,
• requirements for the report on the performed tests of the sample.

Another condition of this agreement is the price of the contract for carrying out research and development work... In accordance with Art. 778 of the Civil Code and the reference to Art. 709 GK the price of work can be determined by general rules clause 3 of Art. 424 Civil Code, i.e. is not an essential condition of the contract, since in its absence, it is possible to apply the rule on the price, which, under comparable circumstances, is charged for similar works.

Price - as an essential condition (opinion)

The creative nature of R&D, the uniqueness of the research and development carried out, excluding the possibility of their repetition in another contract, indicate that the price must admit an essential condition of the contract for their implementation. The rules of par. 2 p. 3 art. 1234 and para. 2 p. 5 art. 1235 of the Civil Code, according to which the price is an essential condition of the agreement on the alienation of the exclusive right and the license agreement, and the rules of clause 3 of Art. 424 of the Civil Code are not applied here, since the results of intellectual activity are of a creative nature and are unique, which excludes the use of analogy in determining the price onerous contract about their use. This applies equally to R&D.

An essential condition of the contract for conducting research and development work is term of the contract for carrying out research and development work(Article 773 of the Civil Code of the Russian Federation). This is due to the fact that the customer, as a rule, must have an idea of ​​the time of obtaining the results of the corresponding work, since excessive long term can deprive him of interest in carrying out work. The duration of the work depends on the complexity, volume, labor intensity and a number of other factors.

Execution of contracts for the implementation of research and development work

The difference in the degree of creativity in carrying out research and development work is manifested in the principles of regulating the performance of these works.

R&D, like the execution of a copyright contract, must be carried out by the performer personally. Involvement of third parties in their implementation can be carried out by the contractor only with the consent of the customer (clause 1 of article 770 of the Civil Code).

By doing development and technological work the contractor has the right, unless otherwise provided by the contract, to involve third parties in its execution (this makes contracts for the implementation of R&D projects closer to work contracts). Therefore, in paragraph 2 of Art. 770 of the Civil Code established that the rules on the general contractor and subcontractor are applied to the relationship of the contractor with third parties when performing such work ().

For R&D, the law does not provide for the application of the rules on subcontracting, even if the involvement of third parties is carried out with the consent of the customer. Consequently, the order of regulation of relations with a third party involved in the performance of research, the customer and the contractor should specifically stipulate in each specific case.

The work under the contract must be performed properly. First of all, this concerns the quality of the work carried out, which consists of many parameters. The contractor must carry out work using the latest scientific methods, based on a complete and comprehensive study of the initial data, taking into account all possible factors that may affect the course and results of the work. The calculations carried out by the contractor must be accurate, and the conclusions must be logical, reasonable and clear in their content.

The contractor must strictly adhere to the technical and economic parameters provided for by the terms of reference. This implies that the results of the contractor's work should be:

1. technically feasible and economically viable;
2. meeting the customer's requirements, formulated in the terms of reference;
3. as useful as possible, i.e. combine a high scientific and technical level with minimal cost with maximum economic return.

At the same time, the achievement of these results should not be carried out to the detriment of human and civil rights, environmental and safety requirements.

Proper performance of work also means compliance with the contractual terms of their performance (paragraph 2 of article 773 of the Civil Code).

The implementation of R&D may be associated with the need for the performer to use the results of intellectual activity, the exclusive rights to which belong to third parties. In this case, he must obtain the consent of the customer on the admissibility of the use of such results and on the conditions for acquiring rights to them (paragraph 3 of article 773 of the Civil Code), which must ensure not only the proper performance of work, but also the subsequent use of their results achieved by the contractor using "Other people's" results of intellectual activity, both by the contractor himself and by the customer, and possibly by third parties (if the customer intends to subsequently transfer them the rights to the results of the work). Unauthorized use by the executor of "other people's" results of intellectual activity is not allowed, moreover, he must take care that the results of work do not violate the exclusive rights of others, and guarantee the customer the "legal purity" of the results obtained for the purpose of their further use(paragraph 6 of article 773 of the Civil Code).

When carrying out R&D, the parties (and above all the contractor) are obliged to ensure the confidentiality of information concerning the subject of the contract, the course of its execution and the results obtained, unless otherwise provided by the contract (clause 1 of article 771 of the Civil Code). The condition on the confidentiality of the specified information in conjunction with the obligation on each of the parties to coordinate the publication of such information with the other party (clause 2 of article 771 of the Civil Code) is another sign of the difference between the contract under consideration and the author's order agreement.

The creation by the performer of a scientific report on the work done, which is a work of science, leads to the emergence of its author (s) of a personal non-property right to its publication. However, it practically cannot be implemented in the usual way due to the established art. 771 of the Civil Code of the principle of confidentiality of its constituent information and the resulting need to coordinate a possible publication with the other party (customer). A different approach could lead to an unjustified material infringement of the rights and interests of the customer, for whom the information contained in the scientific report is of value. So maintaining their confidentiality is an essential condition of contractual obligations to perform R&D.

Consequences of the impossibility of further performance of work and creative failure of the performer

An important feature of the considered contractual obligations, due to the creative nature of the performer's activities, is the risk of accidental impossibility of their performance. In accordance with paragraph 3 of Art. 769 Civil Code, unless otherwise provided by law or contract, this risk is borne by the customer as an economically stronger party.

When performing R&D, the contractor may come to a negative result when in the course of work it is revealed that it is impossible, due to circumstances beyond the contractor's control, to achieve the results that were planned at the conclusion of the contract. Of course, a negative result is also important, since its receipt contributes to the reorientation of the direction of further research work. And the sooner it becomes clear, the sooner you can draw the appropriate conclusions from this. Therefore, the contractor is obliged to inform the customer about the discovered impossibility to obtain the expected results (Article 773 of the Civil Code).

Failure to achieve expected results entails early termination of a contract... However, the consequences of such termination are different for R&D and for R&D. With regard to research and development, the customer is obliged to pay the contractor the cost of the work carried out before the negative result was obtained, although not more than the corresponding part of the price of the work specified in the contract (Article 775 of the Civil Code). If the impossibility of achieving the expected result (which arose through no fault of the contractor) was revealed during the development or technological work, then the customer pays the contractor only the costs incurred, and not the entire cost of the work (Article 776 of the Civil Code).

However, even if it is discovered that it is impossible to achieve a result, the contractor is obliged to transfer to the customer the results that he eventually received. When carrying out research work, in any case, he is obliged to draw up a report in which the work carried out, the reasons and circumstances of obtaining a negative result must be clearly reflected, as well as present the intermediate results achieved (if any) and possible proposals for further research activities in the corresponding direction ...

If the impossibility of obtaining the expected result is revealed during the development and technological work, the contractor is obliged to provide the customer with information about the methods of work used, the materials used, the tests performed, the circumstances of the revealed impossibility of achieving the expected result, and other necessary information.

In addition to the impossibility of achieving results in the course of work, the inexpediency of their continuation may be revealed. For example, such a situation arises in the case when the achievement of the result of the work is theoretically possible, but the performer, for some reason, suffered a creative failure, which may be associated with the choice of research paths or the technical implementation of the model.

Creative failure does not lead to the impossibility of performing the work, but, as a rule, relieves the performer from responsibility, which is explained precisely by the creative nature of the work he is doing. But such a release is possible only in the absence of the performer's fault, i.e. only in the case when he took all measures for the proper performance of the work and showed the care and discretion that was required of him, based on the nature of the work and the terms of the contract. The contractor should be released from liability in the case when the choice of a technological or design solution was absolutely justified, the most optimal and taking into account all the available initial data, but led to a creative failure, which in turn created a situation of inappropriateness of continuing the work.

Hasty, reckless and thoughtless decisions cannot be justified by the creative nature of the work.; if they led to the inexpediency of further work under the contract, they indicate the fault of the performer and are the basis of his responsibility.

Procedure for delivery and acceptance of R&D results

Due to the fact that the implementation of R&D is carried out in stages, the delivery and acceptance of the results of work can also be carried out in stages. The contractor must notify the customer about the completion of the corresponding stage of work and readiness to carry out the delivery and acceptance of its results. Acceptance of the work results is carried out by the authorized representatives of the customer or a commission specially created by the customer. Based on the results of the work, an act is signed, which serves as the basis for paying for the corresponding stage of work.

When submitting research results representatives of the contractor must defend the relevant research results, answer questions from representatives of the customer, and, if necessary, make appropriate adjustments to the scientific and technical report. When accepting research and development work, it is also possible to involve independent experts.

Upon delivery of the results of development and technological work the performer presents the corresponding prototype or developed technology. An important condition for acceptance in this case is the availability of the results of the relevant tests (factory, laboratory, bench). If the tests revealed deficiencies, they must be eliminated within the total time frame for the work.

From the moment of acceptance of the results of work and the signing of an act on this, the parties have the right to use the results of work within the limits and on the conditions provided for by the contract (clause 1 of article 772 of the Civil Code). Unless otherwise provided by the contract, the contractor in accordance with clause 2 of Art. 772 Civil Code has the right to use the results obtained by it for their own needs. If the results of the work are provided with legal protection as the results of intellectual activity, then the rights of the customer and the contractor to such results are determined not in accordance with the provisions of Ch. 38 of the Civil Code, and in accordance with the provisions of Sec. VII Civil Code and depend on the mode of the corresponding object. For example, information that is of commercial value and that the customer wants to keep secret is subject to know-how protection. And relations regarding a technical solution capable of being protected as an invention and for which the customer intends to obtain a patent will be governed by the rules of Ch. 72 Civil Code.

Breach of contract and liability of the parties

The main feature of liability under contracts for the performance of research and development work is limited liability of the performer... He is obliged to reimburse the losses caused by him to the customer, but within the limits of the cost of the work in which the deficiencies are revealed, if he does not prove that such a violation occurred not through his fault (clause 1 of Article 401), and unless the contract stipulates that they are subject to reimbursement within the total cost of work under the contract (clause 2 of article 777 of the Civil Code).

The contractor under the R&D agreement is responsible only if there is fault (clause 1 of article 777 of the Civil Code), which is due to the peculiarities of the subject of this agreement and the creative nature of the work. But at the same time, the performer is assumed to be guilty and must prove the absence of his guilt. If he fails, he must be found guilty of violating the contract.

Lost profits are subject to compensation only when it is expressly provided for by the contract.

Comment!

Compensation for lost profits in the course of research and development seems, in principle, unreasonable based on the nature of these works, as well as on the significant uncertainty of income that could be received by the customer in the event of their successful completion and use. Therefore, the application of this provision is possible only in relation to the results of experimental design and technological work, and, obviously, also by no means all.

The shortcomings of the work performed, which were admitted through the fault of the contractor, if they may entail deviations from the technical and economic parameters agreed with the customer, must be eliminated by the contractor on his own and at his own expense (paragraph 4 of article 773 of the Civil Code).

18.2.2. Organization of development work

Creation of products, as seen in the sequence of stages of its life cycle, precedes the production of new products, automation systems, telemechanics, process control and represents the creation of samples and (or) technical documentation... Product development contains certain types of work and stages of their implementation. The main types of work in this case are development work (R&D) for the creation of products and experimental and technological work (STD) for materials and substances.

Development work is a complex of works on the creation of design and technological documentation, production and testing of prototypes or prototypes of products or products of a single production.

A prototype is a product sample manufactured according to the new technological documentation for verification, by testing "its compliance with the specified technical requirements in order to make a decision on the possibility of putting into production and (or) use for its intended purpose.

For small-scale and one-off production of products, with a long cycle of its manufacture and installation, the production of a prototype is not expected. V in this case the main sample is produced - the first copy of the product, made according to the newly created documentation for use by the customer with the simultaneous development of the design and technological documentation for the production and operation of other products of this batch or series.

Pilot batch- a set of prototypes or a full volume of non-artificial products manufactured according to newly created documentation to control the conformity of products to specified requirements and make a decision on putting it into production.

Technical documentation for a product is a set of documents necessary and sufficient for use at each stage of the product life cycle. It includes design, technical and project documentation. Design documentation is:

A set of design documents containing data on the development, manufacture, control, acceptance, operation and repair of the product. The procedure for the development, execution and circulation of design documentation is established by a set of state standards (ESKD), which has been applied since 1971. To reduce the cost and reduce the time of design training. ESKD (Unified system for design documentation);

A set of state standards, establishes the rules for the development, execution and circulation of design documentation.

Product development is considered completed in accordance with the terms of reference, subject to the approval of the acceptance certificate for the prototype or pilot batch, which contains recommendations for installation in production.

After the development work, the department of the chief designer (VGK) of the serial enterprise develops working documentation (working drawings), adapting the results of the development work to the conditions of a particular enterprise.

In the process of design and engineering work (RCC), the designed equipment includes its most important characteristics: technological level and quality, economic indicators... Therefore, the RCC has the following tasks: achieving a high scientific and technical level of development, reducing the development cycle duration, minimum costs for RCC, given the requirements for the quality of the designed equipment, or the highest possible quality of products with known (acceptable) losses for RCC execution.

According to state standard(GOST) on a unified system for design documentation (ESKD) design preparation of production consists of the following stages:

1. Terms of reference.

2. Technical proposal.

3. Draft project.

4. Technical design.

5. Working draft.

The terms of reference (73) is the initial document on the basis of which all the work on the design of a new product is carried out. It is developed for the design of a new product on behalf of either the customer or the manufacturing enterprise and is agreed with the customer (main consumer).

In the terms of reference, the purpose of the future product is determined, its technical and operational parameters and characteristics are carefully arranged: performance, dimensions, speed, reliability, durability and other indicators due to the nature of the future product.

The development of technical specifications is based on the completed research and development work, the results of studying patent information, marketing research, analysis of existing similar models and their operating conditions.

A technical proposal is a type of design design documentation that contains a feasibility study of the feasibility of developing a product and clarifies the requirements for products obtained on the basis of an analysis of the vehicle and elaboration of options for possible technical solutions for a product.

A technical proposal is developed in the event that the technical task developing a new product is issued by the customer. The technical proposal contains a thorough analysis of the technical task and a feasibility study of possible technical solutions in the design of a product, a comparative assessment taking into account the operational characteristics of a designed and existing product of this type, as well as an analysis of patent materials.

Draft design - a type of design documentation for a product, containing fundamental design solutions, gives a general idea of ​​the design and principle of operation of the product, as well as data that determine its compliance with the purpose.

The draft design consists of a graphic part and an explanatory note. The first part contains the fundamental Constructive decisions, giving an idea of ​​\ u200b \ u200bthe choice and the principle of its operation, as well as data, sho determine the purpose, basic parameters and dimensions... At this stage, documentation for the manufacture of models is developed, their manufacture and testing are carried out, after which the design documentation is corrected. The second part of the draft design contains the calculation of the main design parameters, a description of the operational features and a sample schedule for the technical preparation of production.

Technical project- view project documentation for a product containing the final technical solution, gives a complete picture of the design of the product being developed, and includes the data necessary and sufficient for the development of working design documentation. Its content is also determined by the specifics of the technology being developed: a refined general view is developed for machines and devices, all units and individual, most complex details; for automation systems are expediently developed schematic diagrams, housing and printed circuit board, the reliability level is calculated.

The technical design is developed on the basis of the approved draft design and provides for the implementation of the graphic and calculation parts, as well as clarification 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 an idea of ​​the device of the developed product and the initial data for the preparation of working documentation.

V graphical part of the technical project includes drawings general view of the designed product, composed assemblies and main parts. Drawings must be agreed 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, the rationale for the choice of materials and types protective coating, description of all schemes and final technical and economic calculations. At this stage in the development of several product variants, prototypes are manufactured and tested.

The working draft is further development and the specification of the technical project. This stage of KG1B is divided into three levels:

a) development of working documentation for a pilot batch (prototype);

b) development of working documentation for the production series;

c) development of working documentation for sustainable serial or mass production.

The first level of detailed design is done in three and sometimes five stages.

At the first stage, design documentation is developed for the manufacture of a pilot batch. At the same time, they determine the possibility of obtaining from suppliers some parts and assemblies, blocks (components). All documentation is transferred to the experimental workshop for the manufacture of a pilot batch (prototype).

At the second stage, a pilot batch is manufactured and factory tested. As a rule, it conducts factory, mechanical, electrical, climatic and other tests.

The third stage is to adjust the technical documentation based on the results of factory tests of prototypes.

If the product passes state tests (the fourth stage), then in the process of these tests the parameters and indicators of the product are specified in real operating conditions, all the shortcomings are revealed, which are subsequently eliminated.

The fifth stage consists in adjusting the documentation based on the results of state tests and agreeing with technologists on issues related to stiffness classes, accuracy, tolerances and fits.

The second level of working design is done in two states.

In the first state, in the main workshops of the plant, a pilot series of products is manufactured, then it undergoes long-term tests in real operating conditions, where the durability and durability of individual parts and units of the product are specified, and ways to improve them are outlined. The launch of research series is usually preceded by technological preparation of production.

At the second stage, the design documentation is adjusted according to the results of manufacturing, testing and equipment of technological processes for manufacturing products with special equipment. At the same time, the technological documentation is being corrected.

The third level of detailed design is carried out in two stages.

In the first state, the production and testing of the main or control series of products is carried out, on the basis of which the final development and reconciliation of technological processes and technological equipment, correction of technological documentation, drawings, as well as standards for the consumption of materials and working time are made.

At the second stage, the design documentation is finally corrected.

Such, at first glance, a cumbersome procedure for carrying out design preparation for production in mass or large-scale production gives a great economic effect. Due to careful development of the design of the product and its individual parts, maximum manufacturability in production, reliability and maintainability in operation are provided.

The range of work performed at the stages may differ from that discussed above, depending on the type of production, the complexity of the product, the degree of unification * of the level of cooperation and other factors.

Development work (R&D) is carried out in order to implement the results of research or directly according to the terms of reference for R&D without preliminary scientific research. research work... They are carried out in several stages.

The first stage is a feasibility study (FS) of the feasibility of creating a new product and transferring it to mass production. At the same time, opportunities for solving problems, options for design and technological solutions are arranged. A list of works to be performed is compiled, the total amount of work, costs and terms of implementation are specified, co-performers are determined. The article provides data characterizing the operational reliability of the product, the degree of unification and standardization, the compliance of its technical level with domestic and foreign achievements of science and technology. The estimated cost of the prototype and serial samples, the amount of costs for organizing the production and operation of this equipment, and the approximate start date of deliveries to the customer are determined. The composition is determined technical training and responsible executors are appointed for each type of work.

At the second stage, the feasibility study data is specified, the best option construction of the product and its parts, taking into account the cost, efficiency and scale of production. Structural, functional, conceptual and other schemes are developed, general design and technological solutions are determined, issues of power supply, protection from external influences, maintainability, etc. are considered. materials and new components, etc.

At the third stage, theoretical and experimental verification of circuit, design and technological solutions is carried out; the schematic diagrams are being specified; new materials, semi-finished products, components are checked; models are made, mechanical and climatic tested. At this stage, the reliability of the product, its functional units and parts, electrical and temperature conditions, maintainability, ease of use. The conformity of the applied means of technical quality control is assessed. Is being developed working documentation for making a prototype.

At the fourth stage, a list of elements subject to final inspection and elements to be tested is drawn up, a complex functional part of the product is mocked up and assembled. Ready technical documentation for the manufacture of a prototype will appear in the technical documentation department for reproduction and transfer to production. The prototype is manufactured with minimal technological equipment. Previous factory tests are carried out with the participation of the customer's representative according to the program and methodology drawn up by the developer. Then state tests are carried out, and all this is formalized by an act.

Completed scientific and technical developments for which proposals for use are issued must meet the following requirements:

1. The novelty and prospects of the proposed scientific and technical solutions, the use of modern domestic and foreign achievements of science and technology.

2. Cost-effectiveness of a new product or a new one technological process subject to its use in production.

3. Patentability and competitiveness.

4. Durability and operational reliability products, stability of technological processes.

5. Compliance with safety requirements, technical aesthetics, scientific organization labor.

A scientific and technical development is considered complete if the product has passed the examination, it is accepted by the commission and recommended for development in production.

The abbreviation "R&D" stands for research and development. R&D is full cycle research. It begins with the statement of the problem, includes scientific research, new design solutions and the manufacture of a prototype or a small series of samples.

The decisive factor for maintaining positions in the market of high-tech products and successful competitiveness is the constant renewal of products and, at the same time, the modernization of production. This is a qualitative transition from labor-intensive technologies to science-intensive ones. Where investments are not made in manual labor, but in scientific research for practical purposes.

How it works in practice

1. The task of R&D is to create new principles for the manufacture of products, as well as the development of technologies for its production. Unlike basic research, R&D has a clearly defined goal and is financed not from the state budget, but directly by the interested party. The R&D order includes the conclusion of a contract, which stipulates the terms of reference and financial side project. In the course of such research, discoveries of previously unknown properties of materials and their compounds take place, which are immediately embodied in finished products and determine a new direction in the development of technical progress. Note that the customer in this case is the owner of the research results.
2. The implementation of R&D consists of several stages and is associated with certain risks, since the most important role in successful work the creative component plays. There is a chance of getting a negative result. In this case, the customer decides to stop funding, or to continue research. R&D is carried out according to an approximate scheme:
   1. study of existing samples, research, theoretical research;
   2. practical research, selection of materials and elements, experiments;
   3. development of structures, schemes, principles of work;
   4. development appearance, sketches, prototyping;
   5. coordination of technical and visual characteristics with the customer;
   6. prototype testing;
   7. preparation of technical documentation.
3. Inventory, or R&D accounting is carried out within the framework of the current normative documents... In practice, it looks like this: PBU 17/02 (Accounting for expenses for research, development and technological works) regulates the accounting of all R&D expenditures. This document is addressed to customers of research, or organizations that carry out development on their own, without the involvement of third parties. PBU 17/02 is applied if in the development process a result is obtained that does not fall under legal protection under the law of the Russian Federation. R&D expenses are reflected in accounting as capital investments in non-current assets of the organization. R&D results are a unit of intangible assets and are accounted for separately for each topic in accordance with the actual costs.

From the above, it is clear that R&D is a risky but necessary investment. They have become the key to successfully doing business abroad, while the Russian industry is just beginning to learn from this experience. Business leaders who look beyond the present day have the opportunity to rise to leadership positions in their industry.

Since the organization of R&D involves completely new developments that are intangible value, the issue of copyright, intellectual property, etc. Federal law on science from 23.08.96 № 127-FZ.

Do you have any questions? Please contact us.