The abbreviation “R&D” stands for research and development. R&D is a full cycle of research. It begins with the formulation of a problem, includes scientific research, new design solutions and the production of a prototype or a small series of samples.
The decisive factor for maintaining a position in the market of high-tech products and successful competitiveness is the constant updating of products and, in parallel, the modernization of production. This is a qualitative transition from labor-intensive technologies to knowledge-intensive ones. Where investments are made not in manual labor, but in scientific research for practical purposes.
How it works in practice
- The task of R&D is to create new principles for manufacturing products, as well as to develop technologies for their production. Unlike basic research, R&D has a clearly defined goal and is financed not by the state budget, but directly by the interested party. An R&D order includes the conclusion of an agreement, which stipulates the technical specifications and the financial side of the project. In the course of such research, discoveries of previously unknown properties of materials and their compounds occur, which are immediately embodied in finished products and determine a new direction for the development of technical progress. Note that the customer in this case is the owner of the research results.
- Carrying out R&D consists of several stages and is associated with certain risks, since the creative component plays the most important role in successful work. There is a possibility of getting a negative result. In this case, the customer decides to stop funding or continue research. R&D is carried out according to an approximate scheme:
- study of existing samples, research, theoretical research;
- practical research, selection of materials and elements, experiments;
- development of structures, diagrams, operating principles;
- development of appearance, sketches, creation of a prototype;
- coordination of technical and visual characteristics with the customer;
- prototype testing;
- preparation of technical documentation.
- Inventory, or accounting of R&D, is carried out within the framework of current regulatory documents. In practice, it looks like this: PBU 17/02 (Accounting for expenses on research, development and technological work) regulates the accounting of all R&D expenses. This document is addressed to research customers, or organizations that carry out developments on their own, without the involvement of third parties. PBU 17/02 is applied if during the development process a result is obtained that is not subject to legal protection under the law of the Russian Federation. R&D expenses are reflected in accounting as capital investments in the organization’s non-current assets. R&D results are a unit of intangible assets and are accounted for separately for each topic in accordance with actual expenses.
From the above, it is clear that R&D is a risky but necessary investment item. They have become the key to successfully doing business abroad, while Russian industry is just beginning to adopt this experience. Business leaders who look beyond the present have the opportunity to rise to leadership positions in their industry.
Since the organization of R&D involves completely new developments that are of intangible value, the issue of copyright, intellectual property, etc. is resolved by the development agreement within the framework of the Federal Law on Science dated August 23, 1996 No. 127-FZ.
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Many enterprises carry out research and development work, the main goal of which is the development and implementation of innovative modern technologies that reduce costs and produce higher-quality new products. R&D expenses, like any other expenses, must be reflected in the accounting accounts, no matter what form they take - tangible or intangible. In this situation, it should be taken into account that accounting and tax accounting are different. In the article we will look at how accounting and tax accounting of R&D is carried out at an enterprise, what are the standard entries for its reflection
The essence of R&D in an organization
The essence of R&D is to carry out special activities related to the creation of completely new or improvement of existing products, optimization of technological processes or management methods. It should be taken into account that the result of R&D must be something new and unique, for example, a product or technology - the introduction into the production and economic process of something already created earlier is not the resulting indicator of R&D.
Research and development work can be carried out by both specialized design and research bureaus and directly commercial enterprises for their own purposes or as services to an outside organization. When carrying out interaction between the two parties, an agreement is concluded, to which a technical specification is attached, according to which the contractor is obliged to complete the task assigned to him, and the customer (contractor) is to check and accept the results obtained. The contract should be one of two types:
Contract type | Description |
| Research contract | With this type of relationship, the contractor carries out research work specified in the direct terms of reference. The result of the work is information that is obtained through calculations and various studies. |
| Contract for development work | With this type of relationship, the contractor carries out development work, as a result of which a new product or technology is created, for which technical documentation is mandatory. The resulting performance indicator is a new product or new technology, as well as completed documentation for it. |
The purpose and objectives of accounting for R&D
R&D costs should be reflected in the accounts of synthetic and analytical accounting, since they reduce the taxable base for profits. The purpose of reflecting R&D in accounting is to identify all expenses that should be classified as expenses for this type of activity, their reflection in the accounting and tax accounts, as well as to identify the legality of the application for accounting for R&D expenses.
In relation to this goal, the following tasks of accounting for R&D can be identified:
- determining whether costs are classified as R&D or should be included in other company expenses;
- identifying a positive result from R&D and determining the period of its useful use;
- correct reflection in the accounts of synthetic and analytical accounting in order to summarize all costs incurred;
- correct write-off of expenses in accounting and tax accounting in accordance with adopted legislation.
Features of R&D accounting
Accounting for R&D can only be carried out if a number of certain conditions established at the legislative level are met. These points include the following:
- all work performed must have a positive effect or result;
- R&D results should be used in the future in production or economic activities in order to obtain economic benefits;
- the work must be completely completed, that is, some result must be obtained from it;
- Appropriate documentation must be drawn up for all results obtained.
In addition, the legislation specifically identifies expenses that must be considered as related to R&D. If expenses are included in expenses that are not included in this list, the tax authorities will take this as an error and apply certain sanctions, since they consider this action to be a deliberate understatement of the tax base for profits.
R&D accounting
All R&D costs are reflected in accounting after the month in which the company begins to use the results of the work carried out in its production activities. Until this moment, that is, until the result begins to be used for practical purposes, costs cannot be attributed to R&D.
Write-off of R&D expenses is carried out in proportion to the time that is the period of useful use of the R&D result, but it cannot be more than 5 years. In other words, the company determines the useful life period of a new product, fixed asset or technology, takes it in monthly terms, and then divides the entire cost by the calculated number of months. An enterprise can attribute exactly this amount to R&D expenses, but no more.
Tax accounting of R&D
Accounting for R&D expenses in tax accounting is carried out regardless of whether the activity brought a positive result or not. At the same time, only an organization that independently carries out R&D or acts as a customer can use the amount of costs as a way to reduce the tax base. If R&D for an enterprise is its main activity, then such costs are considered as expenses for carrying out production or business activities.
R&D costs for tax accounting are written off within one year in equal shares from the month following the month of completion of research and development work. In a situation where the final results of R&D are no longer used, the costs for them are also not written off as expenses that reduce the tax base for profits.
Difference between tax and accounting
The difference between these two types of accounting for R&D expenses can be represented as follows:
Paragraph | Accounting | Tax accounting |
| Moment of reflection of expenses in accounting | After starting to use the resulting R&D results | After completion of R&D |
| Period of cost write-off in accounting | According to useful life period | No more than 1 year |
| Resultant result of R&D | Expenses are reflected if the total is positive on account 08 “Intangible assets”, and if the total is negative – on account 91/2 “Other expenses” | Expenses are taken into account for both positive and negative R&D results |
| Reflection of costs depending on the result | The result relates to intangible assets, fixed assets, other expenses or costs of core activities | The result relates to intangible assets, fixed or other production and sales expenses |
An example of typical entries for accounting for R&D at an enterprise
Strela LLC independently carried out R&D in January 2016. The useful life of the results is 2 years. The costs it incurred in doing so are:
- materials RUB 120,000;
- depreciation of equipment and fixed assets RUB 5,000;
- wages of employees performing R&D, 73,000 rubles;
- contributions to extra-budgetary funds 22,000 rubles;
In this case, the accountant must generate the following entries presented in the table below.
After all expenses incurred are collected in account 08 and the R&D result begins to be used in the production process, for example, in March 2016), the following entry must be made:
Debit 04 Credit 08 – expenses related to R&D were incurred in the amount of RUB 9,166.67. (RUB 220,000 / 24 months)
In tax accounting, expenses will be taken into account in a slightly different way:
220,000 rub. / 12 months = 18,333.33 rub.
Blitz answers to 5 pressing questions
Question No. 1. Are there any tax benefits for R&D expenses?
At the legislative level, a benefit is established - an increase in R&D expenses by a factor of 1.5, only if the work is related to R&D that is important for the state. These, for example, include rational environmental management, energy saving, nuclear energy, that is, those segments of activity, the optimization of which will lead to the improvement of any area for the state and the population of the country in general. In this case, as evidence of expenses incurred, it is necessary to submit to the tax authorities a R&D report, which has a special form and rules for filling out.
Question No. 2. What documents are needed to justify the expediency of expenses incurred during R&D?
A wide variety of documents are considered as evidence, for example, employee payroll records, payment orders for the transfer of contributions to extra-budgetary funds, invoices for the purchase of materials. In other words, documents must confirm that the organization actually incurred certain expenses, and they are directly related to the implementation of R&D.
Question No. 3. If our organization received a grant from the state to carry out R&D, in which account do we need to record this amount?
A grant from the state for R&D is state aid, so transactions should be formed as follows:
Debit 76/R&D financing K 86 “Targeted financing” – reflects the debt of the recipient of funds to provide financing
Debit 51 Credit 76/R&D financing – funds received to the current account
Debit 08 Credit 10,70,69, 68 – expenses incurred in connection with R&D are reflected
After the R&D result is received and documented, the accountant needs to carry it out:
Debit 04 Credit 08 – R&D expenses are included in intangible assets
Debit 86 Credit 98 / Gratuitous receipts - financing refers to deferred income
Debit 98/Gratuitous financing Credit 91/1 – grant included in other income
Question No. 4. If R&D does not produce a positive result, how do we account for all the costs incurred?
If after carrying out R&D a positive result is not obtained, then you need to collect all documented income and charge it to other expenses. Thus, you will not have a reflection on the accounts of intangible assets or fixed assets, there will simply be an increase in expenses for ordinary activities as part of other.
Question No. 5. Is it possible to create a reserve of funds through which to pay for R&D expenses in the future, and also how to correctly reflect this money in accounting?
Yes, indeed, the company has the right to create a reserve for R&D and use these amounts to pay for these operations. This need should be reflected in the company’s accounting policies, and a reserve should be created for all established R&D programs, previously developed and approved by the head of the enterprise.
The creation of a reserve for R&D in accounting is not provided for by law, but in tax accounting this reserve can be created provided that the accrual method is used when calculating income tax, rather than the cash method. The size of the reserve is calculated based on the amount of expenses planned in the R&D program or for its individual positions, and therefore the reserve itself cannot exceed the planned costs. The reserve includes those costs that are directly related to R&D - remuneration of workers, deductions for it to extra-budgetary funds, the cost of materials expended, depreciation of means of production.
R&D (R&D) is the process by which a company acquires 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.
When many people think of R&D, pharmaceuticals and high-tech manufacturing come to mind. 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.
Such work is carried out in companies of any size. Every business that makes 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 a company acquire new knowledge, but has no practical application or benefit. This is research for research's sake.
Applied research is also carried out to obtain new knowledge, but this knowledge is necessary to achieve a specific practical goal, for example, to create an improved mousetrap.
Who does this?
R&D is often carried out by a company's internal 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 in another country. In this way, the company taps into the local workforce 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 create and test it. Sole proprietors offering software as a service may be an example of such companies on a small scale, as they sometimes turn to third-party specialists to conduct research, which ultimately leads to the development of new software.
R&D and accounting
Unlike such things as death or taxes, scientific research cannot have a guaranteed outcome. A company could spend a large amount of money developing a new drug that is better than an existing one, or finding a more efficient way to do something, and end up not seeing any return on investment. Thus, R&D is not an asset. This is an expense item.
For this reason, general accounting standards require that all costs associated with research and development be expensed.
The role of science is very great in modern society because it determines the development of society and the implementation of scientific and technical progress results in the economic sphere and everyday life of people. R&D, what is it? This is a combination of the first letters of some economic terms. R&D - stands for research and development work, understood as a set of works that are aimed at the emergence of new knowledge and its practical application in the development and creation of a new technology or product.
A large number of different organizations are involved in R&D. These are various research institutes and their divisions, testing grounds, design bureaus and experimental production facilities.
R&D is a financially expensive area of the economy. For its development, it requires a lot of financial and material resources, as well as very highly qualified workers, and therefore it is represented on a serious scale only in the most developed countries.
In the Soviet Union, much attention was paid to the development of research and development work. By the 90s of the 20th century, more than 2 million scientists worked in this industry. More than 70% of scientific development and research in the Soviet Union took place in the Russian Federation. included three sectors: industry, university and academic. The industrial sector was most developed, where mainly military-industrial research institutes and design bureaus were represented.
Funding for science in Soviet times was carried out mainly from the state budget, which was sharply reduced in the 90s, which led to a significant reduction in the volume of development and research. The number of scientific workers in Russia in 2002 decreased by more than half compared to 1990, and amounted to 420 thousand people. Many workers from the scientific field moved to work in other, “commercial” industries: credit and financial activities, trade, etc. Some of them left to work in other countries.
Research and development organizations that were located on the periphery found themselves in a particularly difficult situation. There is very little local demand for research and development. As a result, by the beginning of this century there is an even greater concentration of developments and research in (50% of all developments) and St. Petersburg (10% of all developments).
R&D in Russia is currently going through difficult times - the number of personnel engaged in development and research is declining. However, the Russian Federation still ranks fifth in the world in terms of the number of personnel employed in R&D and the number of researchers
R&D is a fairly costly structure, and research and development is primarily financed by the state, and therefore the decrease in the amount of money allocated for R&D can be explained simply - the state “saves” on science. But such “savings” only leads to the country’s economic backwardness. Private business, unfortunately, is not involved in financing scientific research. Another reason for the sharp decline in R&D spending is the reduction in military spending, including military research and development, which constituted a significant part of R&D during Soviet times.
In the modern world of a large economy, without strong domestic science, which would be focused on its own advanced developments, at least in some leading areas, success in the development of the country cannot be achieved, and therefore the Concept 2020 assumes an increase in spending on development and research in 2020 to 3% .
Scientific research work (R&D) – These are scientific developments related to searching, conducting research, experiments in order to obtain new knowledge, test hypotheses, establish patterns, and scientific substantiation of projects.
The implementation of research work is regulated by the following regulatory documents: GOST 15.101-98 “Procedure for carrying out research work”, GOST 7.32-2001 “Preparing a report on research work”, STB-1080-2011 “Procedure for performing research, development and experimental technological work on the creation scientific and technical products”, etc. (Appendix 10).
Distinguish fundamental, search and applied Research
Fundamental and exploratory work is, as a rule, not included in the product life cycle, but on their basis ideas are generated that can be transformed into applied research.
Basic Research can be divided into “pure” (free) and targeted.
“Pure” fundamental research– these are studies whose main goal is to discover and understand unknown laws and patterns of nature and society, the causes of phenomena and the discovery of connections between them, as well as to increase the volume of scientific knowledge. In “pure” research there is freedom to choose the field of research and methods of scientific work.
Targeted basic research are aimed at solving specific 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 understand the laws of nature and society, but also to explain phenomena and processes, to more fully understand the object being studied, and to expand human knowledge.
This basic research can be called goal-oriented. They retain the freedom to choose work methods, but unlike “pure” fundamental research, there is no freedom to choose research objects; the area and purpose of the research are tentatively set (for example, the development of a controlled thermonuclear reaction).
Basic Research carried out 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 work aimed at studying ways and means of practical application of the results of fundamental research. Their implementation presupposes the possibility of alternative directions for solving an applied problem and the choice of the most promising direction for solving it. They are based on known results of fundamental research, although as a result of the search, their main provisions may be revised.
The main purpose of exploratory research– use of the results of fundamental research for practical application in various fields in the near future (for example, searching and identifying opportunities for using lasers in practice).
Exploratory research may 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 effects of new chemical compounds on the body, etc.
Exploratory research has varieties: exploratory research of a broad profile without a special application to a particular production and of a narrowly focused nature for solving issues of specific industries.
Search work is carried out in universities, academic and industry research institutes. In certain branch institutes of industry and other sectors of the national economy, the share of search 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 research that is carried out for the purpose of practical use of the results of fundamental and exploratory research in relation to specific tasks.
The purpose of applied research is to answer the question “is it possible to create a new type of product, material or technological process based on the results of fundamental and exploratory research, and with what characteristics.”
Applied research is carried out mainly in industrial research institutes. The results of applied research are patentable designs, scientific recommendations proving the technical feasibility of creating innovations (machines, devices, technologies). At this stage, it is possible to set a market target with a high degree of probability. The probability of practical use of applied research is 75 - 85%.
Research work consists of stages (phases), 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 them are determined by the specifics of the research work.
According to GOST 15.101-98 “Procedure for carrying out research work,” the main stages of research work are:
1. Development of technical specifications (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, and customer requirements are taken into account. Based on the results of the analysis, areas of research and ways to implement the requirements that the product must satisfy are selected. Reporting scientific and technical documentation for the stage is drawn up, the necessary performers are determined, technical specifications are prepared and issued.
At the stage of developing technical specifications for research work, the following types of information are used:
· object of study;
· description of the requirements for the object of research;
· list of functions of the research object of a general technical nature;
· a list of physical and other effects, patterns and theories that may be the basis for the operating principle of a new product;
· technical solutions (in forecasting studies);
· information about the scientific and technical potential of the research performer;
· information about the production and material resources of the research performer;
· 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 timing of product updates;
· offers of licenses and know-how on the subject of research.
2. Choosing the direction of research– collection and study of scientific and technical information, drawing up an analytical review, conducting patent research, formulating possible directions for solving problems set in the research specifications and their comparative assessment, choosing and justifying the adopted 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 research methodology. Drawing up an interim report.
3. Conducting theoretical and experimental research– development of working hypotheses, construction of models of the research object, justification of assumptions, scientific and technical ideas are tested, research methods are developed, the choice of various types of schemes is justified, calculation and research methods are selected, the need for experimental work is identified, and methods for their implementation are developed.
If the need for experimental work is determined, the design and manufacture of mock-ups and an experimental sample are carried out.
Bench and field experimental tests of the sample are carried out using developed programs and methods, the test results are analyzed, and 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 specifications, then the experimental sample is revised, additional tests are carried out, and if necessary, changes are made to the developed diagrams, calculations, and technical documentation.
4. Registration of research results– drawing up reporting documentation on the results of research work, including materials on the novelty and feasibility of using the results of research work, on economic efficiency. If positive results are obtained, then scientific and technical documentation and a draft technical specification 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, they are registered through the patent service, regardless of the completion of all technical documentation. Before presenting the research work to the commission, the topic leader draws up a notice of its readiness for acceptance.
5. Topic acceptance– discussion and approval of the research results (scientific and technical report) and signing of the customer’s act of 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;
Acceptance test protocols and acceptance certificates for a prototype (mock-up) of the product;
Calculations of economic efficiency of using 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.
Comprehensive research work according to a specific target program allows not only to solve a scientific and technical problem, but also to create a sufficient basis for more efficient and high-quality development work, design and technological preparation of production, as well as significantly reduce the amount of modifications and the time required for the creation and development of a new technology.
Experimental design developments (R&D). A continuation of applied research is 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 are created, etc.
The conduct of R&D is regulated by:
· STB 1218-2000. Development and production of products. Terms and Definitions.
· STB-1080-2011. “The procedure for carrying out research, development and experimental-technological work to create scientific and technical products.”
· TKP 424-2012 (02260). The procedure for developing and putting products into production. 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 development and production of products. Products for industrial and technical purposes. The procedure for developing and putting products into production.
· etc. (see Appendix 10).
The purpose of the development work is the development of a set of working design documentation in the volume and quality of development sufficient to launch production of a certain type of product (GOST R 15.201-2000).
Experimental design work for its purposes is a consistent implementation of the results of previously conducted applied research.
Development work is mainly carried out by design and engineering organizations. The tangible 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, which are included in the OKR:
1) preliminary design (development of fundamental technical solutions for the product, giving a general idea of the principle of operation and (or) design of the product);
2) technical design (development of final technical solutions that give a complete understanding of the design of the product);
3) design (design implementation of technical solutions);
4) modeling, experimental production of product samples;
5) confirmation of technical solutions and their design implementation by testing mock-ups and prototypes.
Typical stages OCD are:
1. Technical task – the source document on the basis of which all work on the creation of a new product is carried out, developed by the manufacturer of the product and agreed upon with the customer (main consumer). Approved by the leading ministry (to whose profile the product being developed belongs).
The technical specifications determine the purpose of the future product, carefully justify its technical and operational parameters and characteristics: productivity, dimensions, speed, reliability, durability and other indicators determined by the nature of the future product. It also contains information about the nature of production, conditions of transportation, storage and repair, recommendations for completing the necessary stages of development of design documentation and its composition, feasibility study and other requirements.
The development of technical specifications is based on completed research work, marketing research information, analysis of existing similar models and their operating conditions.
When developing technical specifications for R&D, information similar to that used for developing technical specifications for research and development work is used (see above).
After coordination and approval, the technical specification is the basis for the development of a preliminary design.
2. Preliminary design consists of a graphic part and an explanatory note. The first part contains fundamental design solutions that give an idea of the product and the principle of its operation, as well as data defining 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 production of mock-ups is developed, their production and testing are carried out, after which the design documentation is adjusted. The second part of the preliminary design contains the calculation of the main design parameters, a description of operational features and an approximate schedule of work for technical preparation of production.
The product layout 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 of materials and components for prototypes for their subsequent transfer to the logistics service.
The preliminary design goes through the same stages of coordination and approval as the technical specifications.
3. Technical project is developed on the basis of an approved preliminary design and provides for the implementation of 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 final technical solutions that provide a complete understanding 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 the 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, justification 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 coordination and approval as the technical specifications.
4. Working draft is a further development and specification of the technical project. This stage is divided into three levels: development of working documentation for a pilot batch (prototype); development of working documentation for the installation series; development of working documentation for serial or mass production.
The result of R&D is a set of working design documentation (WDC) for launching production of a new type of product.
Detailed design documentation (DKD)– a set of design documents intended for the manufacture, control, acceptance, delivery, operation and repair of a 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 work documentation.
Thus, the result of R&D, or in other words scientific and technical products (STP), is a set of design and development documents. Such a set of design documentation may contain:
· actual design documentation,
· software documentation,
· operational documentation.
In some cases, if provided for by the requirements of the technical specifications, technological documentation may also be included in the working technical documentation.
The various stages of OCD, as they are carried out, must contain their characteristic results, such results are:
· technical documentation based on the results of preliminary technical design;
· mock-ups, experimental and pre-production samples made during the implementation of development work;
· test results of prototypes: preliminary (PI), interdepartmental (MI), acceptance (PRI), state (GI), etc.
Related information.