R&D (R&D) is the process by which a company gains 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.

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

Such work is carried out in companies of all sizes. Every business that manufactures and sells a product or service - be it software or spark plugs - invested in R&D at a certain level.

Theoretical and applied research

Scientific 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 the sake of research.

Applied research is also conducted with the aim of gaining new knowledge, but this knowledge is necessary to achieve a specific practical goal, for example, to create an improved mousetrap.

Who is doing this?

R&D is often done internally by a company, but it can also be outsourced to a specialist or institute. Large multinational corporations can use all three options, and some research work can even be carried out on the territory of another country. In this way, the company engages the local labor force and the local market.

R&D outsourced are especially attractive to small companies that have a new product concept but lack the resources and expertise to create and test it. So, individual entrepreneurs that offer software as a service can be an example of such companies on a small scale, as they sometimes turn to outside experts for research, which results in the development of new software.

R&D and accounting

Unlike things like death or taxes, research and development cannot be guaranteed. A company can spend a large sum to develop a new drug that would be better than an existing one, or to find more effective way doing something and not getting any return on investment as a result. Thus, R&D is not an asset. This is an expense item.

For this reason, general standards of reference accounting prescribe to write off all costs associated with research and development work.

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

R&D ………………………………………………………………………… .4

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

Types of R&D ………………………………………………………… 4

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

OKR ………………………………………………………………………… .7

1. Concept ……………………………………………………………… 7

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

R&D organization …………………………………………………… 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, superior products, 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 actors economic activity regardless of the organizational and legal form of ownership and subordination, as well as government bodies that are 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, patterns that exist in the research area;

Scientific foundations, methods and principles of research.

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

Increasing the amount 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 the research report

Many enterprises carry out research and development work, main goal which is the development and implementation of innovative modern technologies allowing you to reduce costs and produce better quality new products. R&D expenditures, like any other expenditures, must be obligatory reflected in the accounting accounts, no matter what form they have - tangible or intangible. In this situation, it should be borne in mind that accounting and tax accounting are different. In the article, we will consider how accounting and tax accounting of R&D is carried out at the enterprise, what are the typical transactions for its reflection

The essence of R&D in the organization

The essence of R&D is to carry out special events related to the creation of a completely new or improvement of already manufactured products, optimization technological processes or control methods. At the same time, it should be borne in mind that the result of R&D should be something new and unique, for example, a product or technology - the introduction into the production and economic process of a previously created resultant indicator of R&D is not.

Both specialized design and research bureaus and directly can carry out research and development work. commercial enterprises for their own purposes or as the provision of services to an outside organization. In the implementation of interaction between the two parties, an agreement is concluded, to which a technical assignment is attached, according to which the contractor is obliged to complete the task assigned to him, and the customer (contractor) - to check and accept the results obtained.

The agreement should be classified as one of two types: (click to open)

Contract type	Description
Research contract	With this type of relationship, the performer conducts research work indicated in the direct terms of reference... The result of the work is information that is obtained through calculations and various studies.
Development contract	With this type of relationship, the performer conducts development work, as a result of which New Product or a technology for which it is compulsory to issue technical documentation... The resulting performance indicator is a new product or new technology, as well as executed documentation on them.

Purpose and objectives of R&D accounting

R&D costs should be reflected in the synthetic and analytical accounts, since they reduce the taxable base for profit. The purpose of reflecting R&D in accounting is to identify all expenses that should be attributed to expenses for this type of activity, their reflection on the accounts of the accounting and tax accounting, as well as the identification of the legality of the application of accounting for R&D costs.

In relation to this goal, the following tasks of R&D accounting can be identified:

• determining whether the costs are related to R&D or they should be included in the other expenses of the company;
• identification of a positive result from conducting research and development and determining the period of its useful use;
• correct reflection on 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 the adopted legislation.

Features of R&D accounting

R&D accounting can be carried out only if a number of certain conditions established at the legislative level. These points include the following points:

1. all work carried out must have a positive effect or result;
2. R&D results should be used in the future in production or economic activities in order to extract economic benefits;
3. the work must be completely completed, that is, some result must be obtained for it;
4. for all the results obtained, appropriate documentation must be drawn up.

In addition, the legislation specifies the costs that need to be accounted for as R&D. If costs are attributed to expenses that are not included in this list, tax authorities they will take this for a mistake and apply certain sanctions, since they consider this action to be a deliberate understatement of the taxable base for profit.

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 applied for practical purposes, the costs cannot be attributed to R&D.

R&D expenses are written off in proportion to 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 new products, fixed asset or technology, takes it in monthly terms, and then divides the entire cost by the calculated number of months. It is this amount that an enterprise can attribute to R&D expenses, but not more.

R&D tax accounting

Accounting for R&D expenditures in tax accounting is carried out regardless of whether the activity has 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 the implementation of production or business activities.

R&D costs in tax accounting are written off within one year in equal shares from the month that follows after the month of completion of research and development work. In a situation where the final results of R&D cease to be applied, the costs of them are also not written off as expenses that reduce the income tax base.

Difference between tax and accounting

The difference between these two types of accounting for R&D costs can be presented in a similar way: (click to expand)

Paragraph	Accounting	Tax accounting
The moment of reflection of expenses in the accounting	After starting to use the resulting R&D results	After the completion of R&D
Cost write-off period in accounting	According to the period of useful use	No more than 1 year
Resulting R&D Result	Expenses are reflected in case of a positive result on account 08 "Intangible assets", and in case of a negative result - on account 91/2 "Other expenses"	Expenses are taken into account both with a positive and a negative result of R&D
Reflection of costs depending on the result	The result relates to intangible assets, property, plant and equipment, other costs or operating costs	The result relates to intangible assets, fixed or other costs of production and sale

An example of typical transactions for accounting R&D at an enterprise

In January 2016, Strela LLC independently performed R&D. The useful life of the results is 2 years. The costs that it incurred in this case are:

• materials 120,000 rubles;
• depreciation of equipment and fixed assets 5,000 rubles;
• the salary of workers who performed R&D, 73,000 rubles;
• contributions to off-budget funds 22,000 rubles;

In this case, the accountant must generate the following entries presented in the table below.

After all the expenses incurred are collected on account 08 and the R&D result begins to be used in production process, for example, in March 2016), you need to draw up the following entry:

Debit 04 Credit 08 - R&D expenses incurred in the amount of RUB 9,166.67. (220,000 rubles / 24 months)

In tax accounting, expenses will be accounted for in a slightly different way:

RUB 220,000 / 12 months = 18 333.33 rubles.

Blitz answers to 5 pressing questions

Question number 1. Are there any tax exemptions for R&D expenditures?

At the legislative level, a privilege has been established - an increase in R&D spending 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 conservation, nuclear energy, that is, those segments of activity, the optimization of which will lead to the improvement of any sphere for the state and the population of the country in general. At the same time, as evidence of the costs incurred, it is necessary to submit to the tax authorities a R&D report that has special form and filling rules.

Question number 2. What documents are required to substantiate the feasibility of the costs incurred in the implementation of R&D?

A variety of documents are considered as evidence, for example, accrual statements wages employees, payment orders for the transfer of contributions to extra-budgetary funds, invoices for the purchase of materials. In other words, the documents must confirm that the organization really incurred certain costs, and they are directly related to the implementation of R&D.

Question number 3. If our organization received a grant from the state to carry out R&D, in which account do we need to reflect this amount?

A grant from the state for conducting research and development is state aid, therefore, transactions should be formed as follows:

Debit 76 / Financing research and development K 86 "Target financing" - reflects the debt of the recipient of funds to provide financing

Debit 51 Credit 76 / R&D Funding - cash were credited to the current account

Debit 08 Credit 10,70,69, 68 - reflects the costs incurred in connection with R&D

After the R&D result is received and documented, the accountant needs to conduct it:

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 / Grant financing Credit 91/1 - the grant is allocated to other income

Question number 4. If the R&D has not yielded a positive result, how do we account for all the costs incurred?

If, after carrying out R&D, a positive result was not obtained, then you need to collect all documented income and attribute them to other expenses. Thus, you will not have a reflection in the accounts of intangible assets or fixed assets, there will simply be an increase in expenses from ordinary activities within other.

Question number 5. Is it possible to create a reserve of funds through which in the future to pay for R&D expenses, 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 accounting policy of the company, as well as create a reserve for all established R&D programs previously developed and approved by the head of the enterprise.

The legislation does not provide for the creation of a reserve for R&D in accounting, however, in tax accounting, this reserve can be created, provided that when calculating income tax, the accrual method is used, and not 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 off-budget funds, the cost of materials expended, depreciation of the means of production.

The term R&D stands for Research and Development, or R&D. These works are aimed at obtaining new knowledge and their application in practical life.

For companies that know firsthand what R&D is in management and, accordingly, are focused on R&D, this means being advanced in creating new types of products and (or) services for their promotion in the markets.

Common in soviet period Research institutes and design bureaus carried out similar developments, mainly in the field of weapons. But not only, but for example, in the fundamental fields of science and, practically, in all branches of the economy. IN modern times also, many companies use R&D as an important element of their strategy to grow and differentiate themselves from competitors.

But this strategy has its own problem areas. First of all, it is the cost of such projects and the terms of their payback. Modern business does not even allow you to spend a lot of time on development, their development, implementation, promotion. And what can we say about small and medium-sized businesses.

However, if a company considers R&D important element its development, it should not skimp on such projects. Companies of this kind create their own research centers, attract leading specialists and scientists to them on a permanent basis and as temporary consultants. Create for them the conditions required for research, experimental development, industrial serial development.

Automotive companies work with automotive component manufacturers to create new car models, and this is a prime example of R&D.

Food companies, in cooperation with manufacturers of food components and raw materials, constantly offer their consumers new types of products, and this is also R&D.

Various gadgets (computers, smartphones, tablets, telephones, etc.) are constantly developing, and this is also a consequence of ongoing research and development. Such examples can be cited in any industry, in many areas of commercial and non-commercial activities of enterprises.

The most important element of the R&D (Research and Development) strategy is the speed of research and development, you need to have time to do it before your competitors. And here, a very essential element of the business of such companies is the protection of intellectual property so that the developments are not used with impunity by competitors who are eager to be the first to do and offer consumers what their more successful business rivals have invented and designed.

Despite the complexities of organizing R&D, despite the costs associated with "designing the future", many companies, including small ones, use R&D as a competitive tool. Not only new products are being designed, but also new types of services, which is also important in the competition for consumers.

In large corporations, under R&D (Research and Development) they create not only separate divisions, but also entire enterprises, research institutes... Small companies can create R&D departments, or they can implement R&D functions in conjunction with marketing or production. That is, small companies may have an R&D function, but not have a dedicated unit for this. organizational structure... Regardless of the form of implementation, the R&D function, if present in the company, allows the enterprise to develop by creating new types of products and (or) services.

About the organization of R&D

In R&D (Research and Development), as a rule, it is used design organization of work... Everyone the new kind a product or service is a separate project. Projects can overlap or even merge into so-called megaprojects. To manage such projects or megaprojects, it is convenient to use project management methods, project organization of work. In each project, a project manager can be appointed who develops the project plan, attracts performers to the project, forms and protects the project budget.

Unlike processes, which are one of the most modern forms enterprise management, projects can also be considered as processes, but with a limited lifetime. The project must always be completed, while the process can exist in the company for an almost unlimited time.

Completeness of projects is their most important feature.

This is exactly what allows for correct use project management mechanisms to achieve completion of projects, and with a positive result. One should not think that the project itself is already a success. No. Success can only be considered a completed project completed in deadlines, within planned budgets.

R&D example

An example of R&D is experience Apple, in which R&D (Research and Development) was and still remains (?) the basis of its progressive development. Will it stay further? What do its leaders think on this topic after the departure of Steve Jobs - undoubtedly one of the brightest project managers in the world?

This company has almost the same long history, like Microsoft, but in this case we are talking not only about computers, but already about a wider range of equipment and electronics that this company produces.

Considering the fact that it appeared in America, and sales go all over the world, this company can be called transnational and international, since most of the parts for equipment are produced not in America, but in other countries. In addition, some of the models are not only produced, but also assembled abroad, which means that such a principle of operation definitely allows this corporation to be considered international. In addition, a large number of employees who work in this company (which is more than 65 thousand people) are multinational, so the question of what to call Apple in this case has been resolved.

Until 2007, the name of the company contained the second word, but it was decided to remove it, since the company produced not only computers, but also other equipment. By the way, the range of manufactured products is quite wide, because if earlier it created only computers, now there are players, phones, laptops and netbooks, as well as tablets.

In addition, it is planned to create a whole range of devices that will also occupy their niche in the market. Well, it seems that the company has become very successful because its phones are the most recognizable, and its all-in-one computers also have good performance.

At the same time, many scandals are associated with the company, but everything that Apple now has was created or borrowed during the life of its founder Steve Jobs. Currently, the development of the company has slowed down, despite the fact that the new management is trying to bring the firm to a new level.

Its revenues have not fallen, they amount to more than $ 25 billion a year. But at the same time, the company has done almost nothing in the past two years, while in the past it brought people new devices every year.

Now all that remains is to wait for the moment when the next head of the company will decide how to create new devices and whether people need them. The company's stock has never climbed to two-year-old levels, although all of the products it announced are in active buying. At the same time, it does not make any revolutions in the world of technology, continuing its smooth development.

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

The order of implementation of experimental design work for defense purposes

The procedure for the implementation of the ROC of the State Defense Order is determined by 15.203-2001. This standard was adopted to replace GOST B 15.203 - 79 and GOST B 15.204 - 79 of the Soviet era.
Each separate stage of the ROC combines work aimed at obtaining certain final results, and characterized by signs of their independent target planning and financing.
When performing development work on military topics establish the following steps:

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

For organization and control performing R&D appointing a topic leader. For research work - scientific supervisor, for R&D - chief designer.

Advance projects in the development of military products

In cases where research work has not been carried out or there is no sufficient initial data for drawing up a task for development work, it is performed preliminary project.
Avanproekt Is a complex of theoretical, experimental research and design work to substantiate the technical appearance, technical and economic feasibility and feasibility of developing complex military products.
The purpose of the preliminary design is to substantiate the possibility and feasibility of creating a product, to ensure its high technical level, as well as to determine the likelihood of implementing the conceptual idea of ​​solving functional problems.
The main tasks of the preliminary project are the preparation of the TTZ (TZ) project for the implementation of R&D, reduction of terms and cost reduction for the development of defense products.

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

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

R&D regulatory framework for defense orders

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

Features of calculating the price of research and development work in the field of the state defense order

The new Decree on state regulation of prices for defense orders, which came into force at the beginning of 2018, significantly changed the legislative framework in the field of pricing. But, .

Pricing of research and development and development work according to Resolution No. 1465

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

R&D pricing of the state defense order until 2018

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

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

It is used to determine the price of the work performed if it is not possible to establish it by calculation methods, indexing, analogs or their combinations.

The price of experimental design and research work is formed on the basis of the justified costs of the work and the amount of profit. The R&D price as a whole is determined by summing up the prices of the stages of work carried out in accordance with the tactical and technical (technical) assignment.

Analog method of formation of prices for research and development work

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

Analog pricing method for military products

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

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

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

When forming prices for research and development and development work by the method expert assessments all factors that may affect the performance of work should be taken into account and will justify the result obtained. To do this, it is necessary to separately assess the composition and qualifications of the only performers of research and development and development work, the availability of a material and technical base, the labor intensity of work, the need for material resources, the composition and qualifications of performers planned to be attracted the only performers Research and development work to carry out component parts R&D and R&D.

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

Composition of the RCM kit for military R&D

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

Forms of RCM for research and development work until 2018

A set of RCMs for justifying the price of R&D for a defense order, performed for more than one year, is drawn up according to the forms of Appendices N 1d - 15d to the order of the Federal Tariff Service of 09.02.2010 N 44-a or according to the forms of the FTS order of 24.03.2014 N 469-a (Form N 1 R&D, Form N 2 R&D, Form N 3 R&D, Form N 4 R&D, Form N 4.1 R&D, Form N 5 R&D, Form N 5.1 R&D, Form N 5.2 R&D, Form N 5.3 R&D, Form N 6 R&D, Form N 6.1 R&D, Form N 7 R&D, Form N 8 R&D, Form N 9 R&D, Form N 9.1 R&D, Form N 9.1.1 R&D, Form N 9.2 R&D, Form N 9.3 R&D, Form N 10 R&D, Form N 10.1 R&D , Form N 11 R&D).
Forms of documents, put into effect by the Order of the already disbanded FTS of Russia dated 03.24.2014 No. 469-a, have been developed in accordance with the Regulations on government regulation prices for products supplied under a state defense order approved by a government decree Russian Federation of December 5, 2013 No. 1119, which became invalid on March 7, 2017 (Decree of the Government of the Russian Federation of February 17, 2017 No. 208).
However, the validity of the document forms Order No. 469a was not canceled. Of the approved forms of this order that year, only the request form for forecast prices was canceled (Order of the FAS Russia dated July 17, 2017 No. 947/17).
The action of the standard forms approved by orders of the Federal Tariff Service No. 44 and No. 469-a was canceled in March 2018.

Valid R&D RCM Forms

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

R&D price type

The procedure and conditions for applying the type of price for research and (or) experimental design work is established by the Regulation on State Regulation of Prices for Products Supplied Under the State Defense Order (Government Decree No. 1465 dated 02.12.2017).
The choice of the type of price is carried out taking into account the type of work, their duration and the availability of initial data for determining the economically justified price.
When concluding a contract for conducting research and (or) R&D in promising areas for the development of new models of military products, for conducting exploratory research in such areas, if at the time of concluding the contract it is impossible to determine the amount of costs associated with the implementation of these works, it is applied indicative (to be specified) price or cost recovery price.

Abbreviations used in the implementation of research and development work in the field of state defense order

Russian military standards for research and development

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

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

Order of the Ministry of Industry and Trade of Russia No. 1788 dated 09/11/2014 approved the Methodology for determining and justifying the initial (maximum) price of state contracts (NMCK) for scientific research (R&D), experimental design (R&D) and technological work (TR). This technique invoices for ROC and TR - 250% of the payroll

invoices for research and development work - 150% of the payroll

other direct - 10% of payroll

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

profitability for research and development - 5% of the cost