Planning Motivation Control

Stages of creating new equipment and types of design work. Creation of a prototype product GOST modernization of serial products

The uniqueness of the company. At this point, it is necessary to provide a summary of those aspects of the business in which the firm has special, different from competitors' experience and competence, which gives it a real opportunity to produce products (or provide services) with unique characteristics. The main constituents of uniqueness can be specific manufacturing capabilities, know-how, intellectual property, exclusive rights, patents, trademarks, research and development, product upgrades, market research, international operations and expertise, customer service, location specifics, etc.


Most market leaders prefer counterfighting, attack-to-attack tactics, believing they should not passively watch price cuts, promotional blitzkriegs, product upgrades, or encroachments on distribution channels. Usually, the leader's arsenal contains a set of

Before attempting to transfer technology to the West, it is important to assess the scope and complexity of the modification and modernization of products and technologies. The more efforts such a rework will require from a Western partner, the more difficult it is to promote the technology to Western markets.

The enterprise, based on changes in the rate of sale and profit, determines at what stage of the life cycle its product is currently, and reports this in the financial recovery plan. At the same time, depending on the established stage of the life cycle, the company describes the measures it takes (lowering prices, improving quality, improving service, increasing advertising) that help maintain demand for the product. At the same time, the company describes research and development for the modernization of the product, as well as the creation and implementation, for example, of a product.

The product can start a new cycle already during the maturity stage and thus extend its life. Examples include upgrading a product, finding a new use for it, etc. (eg nylon for ropes, cables and then for knitwear and women's stockings).

If a product is new to the firm, which is not new to the market, then the stage of creating a product is reduced to purchasing existing technologies (for example, under a license). In the case of introducing improvements to a previously released product to the market, the first stage of its life cycle is reduced to minor developments for the modernization of the product and does not include the creation of new technological processes, equipment and production facilities (instead of new construction or reconstruction, only a partial renewal of production takes place, when it may be sufficient only the creation of new special technological equipment, that is, devices, tools, and also control and measuring devices).

The aging phase is not an organic consequence of the maturity of the product. It can occur at any time under the influence of unfavorable external or internal factors and the emerging crisis situation. The main symptom of the aging phase is declining sales and limited opportunities to market an innovative product in new markets. The cardinal way to get out of the crisis situation is to modernize the product, search for new segments or new sales markets. With the timely preparation of a modernized or replacement product, the enterprise has the opportunity to maintain customer demand and, accordingly. To extend the product life cycle. Production management at this phase, it should be focused on choosing the most rational scheme for replacing an obsolete product with a new one. Depending on the form of combining the periods of release of a new and an obsolete product, three transition schemes are distinguished - sequential, parallel and parallel-sequential.

These components show the importance of investment in products and other aspects of the business that the company undertakes or plans to carry out in order to achieve its goals within three to five years (and sometimes in longer time). Companies are working hard to bring new products to market, expand product lines, reach new customers, and change the way they compete. Relevant goals could include, for example, taking the lead in the European and Southeast Asian markets, reorienting the R&D department to create innovative products that appeal to consumers, rather than simply modifying existing ones. the junction of technologies.

Innovation is the key to the successful development of the company. Even if a firm is constantly modernizing its products, the markets in which it operates can enter a stage of maturity or decline. Therefore, aspiring companies from time to time have to land on new territories (see Practice 7.1). Moreover, innovation is critical to maintaining or increasing profitability levels. Under the pressure of competition, profitability indicators begin to decline quite quickly after products enter the market. Upgrading the product and expanding the product line allows, at best, to maintain the level of profit, and only truly innovative products bring really significant income.

Product / process upgrades. Product upgrades are changes in the physical characteristics, performance of existing products, or the creation of new ones. Process modernization is a change in the organization of production, creation and distribution of products (for example, in connection with robotization).

A number of scientists are of the opinion that it is necessary to include in the costs of aggregate labor, in addition to living and materialized labor, also the costs of future labor, that is, labor spent on repairing and modernizing the product of living and materialized labor.

Design, development and modernization - from making a decision to create / modernize a product to receiving a finished product.

The problems of Japanese distribution channels differ, however, between industries and product categories. A common problem is that there is a surplus of independent intermediaries with whom you have to share a significant portion of net income across the entire channel system by simply transferring products from one layer of the system to another. The modernization process is therefore associated with the elimination and integration of intermediary services. This process was started in many cases by manufacturers, and sometimes by intermediaries, especially in large supermarkets (supermarkets) and in the chain of company stores.

On the other hand, the integrated development of economic regions means that all the necessary industrial enterprises for the manufacture of equipment, spare parts, blanks, tools, enterprises for the implementation of major repairs and modernization of equipment must be created in them. Along with this, enterprises must be built and various objects and institutions created to ensure the social conditions of the population, provide it with food products and consumer goods.

Consequently, the greatest effect from the VEA can be obtained at this stage, when it is possible to prevent unnecessary costs not only for the manufacture of the product, but also for the preparation of its production and operation. The use of FSA at the production stage is associated with the invasion of the existing production process by reconstruction, modernization, which sharply reduces the effect of rationalization.

Realizing the profitability of the development of foreign economic activity, many Russian enterprises despite the difficult economic situation, they strive to enter foreign markets. Mainly, they are attracted by the possibility of obtaining real money from exports, which are so necessary for the survival and establishment of the normal functioning of enterprises for modernizing equipment and technology, attracting highly qualified workers, developing new products or acquiring patents for their production, etc.

Depreciation is the process of reimbursing the depreciation of fixed assets by transferring their lost value to the manufactured product (depreciation is not charged on productive livestock and if fixed assets are on conservation). It constitutes a real element of production costs, therefore it is included in the cost of production and affects its level. At the same time, depreciation is one of the capital works, repairs and modernization of fixed assets.

Here's an example of how a focus on competition helped a US company avoid a potential costly mistake. A plan was to upgrade an existing US plant to produce a new chemical product. The company has calculated that at current prices for raw materials and final products, production can be sustainably profitable. However, further analysis showed that the project was unprofitable. According to the project, the raw material was a chemical product, supplied mainly from Europe, and most of the final products were exported to Europe. Since the US company did not have any significant production cost advantages, it did not make sense to pay for the cost of shipping back and forth across the Atlantic Ocean. For a short time, the project could have brought high profits, but the likely losses after European manufacturers with low costs entered the market outweighed these profits.

Technology. At a time when new software products make the Internet more and more accessible, a corresponding modernization of infrastructure is required, and above all telephone communication channels.

The partner organizations involved in this project cover the full range of required disciplines, complementing each other. The experience of a major European glass manufacturer is combined here with the university knowledge and applied research of a long-standing combustion development team. The partners plan to work closely with a major European fuel supplier, as well as to use the experience in the dissemination of technologies used by manufacturers of burners and sensors. In general, the project will help accelerate the modernization of various industries with a continuous production cycle, when large user industry will promote the development of small and medium-sized enterprises by demonstrating new, environmentally friendly products and using the experience and knowledge of researchers.

Macroeconomic and institutional changes have had a serious impact on all Russian enterprises, and especially those related to defense. Four strategies of Russian defense enterprises are identified: actual restructuring, fragile adjustment, veiled lease and open lease. The most promising, of course, is true restructuring, meaning the ability to find new products, new production paths and new markets. However, the combination of reduced demand and volatility significantly limited the ability to develop such a strategy. Whatever the views of the head of the enterprise, the macroeconomic context, as well as the institutional and legal environment (or the very absence of the latter), pushed the enterprise from the path of a realistic strategy of true adaptation to new conditions. Or enterprises faced the inability to obtain the investments necessary to modernize the production of existing civilian products, or new products I could not find a sales market, even if it was clearly needed, due to a lack of money from the population or enterprises. Financial structures were often too unstable to support enterprise restructuring, and at the same time too closed to new entrants to support new ventures. Changes in relative prices made it impossible to confidently predict the profit from the production of marketable products, stimulating the use of available small investments for trade and speculation. This situation was not only detrimental to any industrial restructuring in material terms, but also caused psychological frustration in long-term investments, making unproductive activities much more profitable than productive ones. It can also be added that the collapse of the legal framework and the loss of state legitimacy, resulting from some aspects of official legislative policy, also led to a significant increase in transaction costs. The increased role of bilateral ties not only limited the motivation to find new partners, but also greatly reduced the opportunities for creating new firms. The destructive processes, therefore, took place quickly, but were not accompanied by constructive ones. In these circumstances, the search for tenants and export supplies could be seen at the company level as the most realistic of all adaptation strategies.

Modernization of the technical base. This is primarily the modernization of the product itself,

It was these people who were the ferment of the modernization process that had begun. An attempt to somehow organize the social structure for oneself led, as a rule, to far-reaching political transformations. The entire Age of Enlightenment is associated with the creation

The correct qualification of various types of work on the restoration of fixed assets: maintenance and overhaul, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a prerequisite for high-quality financial planning in the institution. Ultimately, the adoption and implementation of budgetary obligations, the reflection of operations in budgetary accounting and reporting, and the calculation of taxes depend on this.

It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and when reconstruction, modernization and retrofitting are carried out, they are attributed to an increase in the initial cost of fixed assets. At the same time, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to the definition of the listed types of work.

Terminology

  • modernization -
  • retrofitting -

Table 1
Functional purpose of the fixed asset

An object

Main functions

Building


Fence, fence
Highway

Automobile


Computer
2. Store information.

Repair

Traditionally different different levels average

The term "reconstruction"

The term "modernization"

The term "retrofitting"

Work planning

Defining the goal

APPLICATION FOR REPAIR, RECONSTRUCTION, MODERNIZATION, ADDITIONAL EQUIPMENT

Object name

Inventory number

Cause

Planned activities

Planned result

333222333
VAZ-21114 car 555666555 Self-repairRestoration of performance
Automated workplace(computer included) 555666777
House of culture building 777888999 Roof leaksReplace the soft roof
House of culture building 777888999 Improving performance

and finishing works,

table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment

P / p No. Contents of operation Accounting entry 1
debit of the budgetary account
1 2 3 4

KRB 0 401 01 225
KRB 2 106 04 340

KRB 0 302 08 730

KRB 0 401 01 226
KRB 2 106 04 340

KRB 0 302 09 730

KRB 0 105 00 340

KRB 0 302 22 730

  • in terms of budgetary funds;

KRB 1 401 01 272

KRB 2 401 01 272

KRB 2 106 04 340

KRB 0 105 00 440

KRB 0 106 01 310

KRB 0 302 19 730

KRB 0 106 01 310

KRB 0 302 09 730

KRB 0 105 00 340

KRB 0 302 22 730

KRB 0 106 01 310

KRB 0 105 00 440

KRB 0 101 00 310

KRB 0 106 01 410

Repair, reconstruction, modernization, retrofitting - how to correctly delineate, plan and take into account costs

The correct qualification of various types of work on the restoration of fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a prerequisite for high-quality financial planning in an institution. Ultimately, the adoption and implementation of budgetary obligations, the reflection of operations in budgetary accounting and reporting, and the calculation of taxes depend on this. It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and when reconstruction, modernization and retrofitting are carried out, they are attributed to an increase in the initial cost of fixed assets. At the same time, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to the definition of the listed types of work.

Terminology

Many regulations start with definitions of concepts and terms used in the document. So, for example, concepts and terms are devoted to Art. 6 BC RF, art. 8 and 11 of the Tax Code of the Russian Federation, Art. 15 and 20 of the Labor Code of the Russian Federation. In cases where there is no clear and unambiguous definition for key terms, the application of legislative norms in practice raises a lot of questions and controversial situations.

So it was until recently with regard to the issue of delimiting a budgetary institution of works on repair, reconstruction, modernization, and additional equipment. Until 2009, neither the Instruction on Budget Accounting, nor the legislation on accounting in general, nor the legislation on budget classification contained these concepts.

In 2009, the Ministry of Finance of Russia for budgetary institutions They were designed Guidelines on the use of KOSGU (system letter of the Ministry of Finance of Russia dated July 21, 2009 No. 02-05-10 / 2931), which contained, in particular, clear definitions of the terms "reconstruction", "modernization", "additional equipment" in order to correctly assign costs to items ( subarticle) KOSGU. In the same letter were given distinctive characteristics repair work.

The system letter on the procedure for applying KOSGU in 2010 (letter of the Ministry of Finance of Russia dated 05.02.2010 No. 02-05-10 / 383) provides similar definitions of operations that increase the value of an item of fixed assets:

  • reconstruction is a change in the parameters of capital construction objects, their parts (height, number of floors, area, indicators of production capacity, volume) and the quality of engineering support. This definition completely coincides with that given in paragraph 14 of Art. 1 of the Town Planning Code of the Russian Federation;
  • modernization - a set of works to improve the object of fixed assets, leading to an increase in the technical level and economic characteristics an object, carried out by replacing its structural elements and systems with more efficient ones;
  • retrofitting - the addition of fixed assets with new parts, parts and other mechanisms that will form a single whole with this equipment, give it new additional functions or change performance indicators, and their separate application will be impossible.
At the same time, the said Letter defines that the concept of "repair" includes, among other things:
  • trouble-shooting;
  • maintenance of technical, economic and operational indicators at the initially envisaged level;
  • non-capital redevelopment of premises;
  • Finishing work.
Functional purpose of the fixed asset

Further, when considering the principles that make it possible to draw the line between different types of work, the concept of "functional purpose of a fixed asset" will be used repeatedly. Before qualifying the type of work, it is necessary to clearly formulate what the main asset is intended for, and then determine how the performance of these functions will change as a result of the work. At first glance, it seems that it is not difficult to give such a definition (see Table 1).

Table 1
Functional purpose of the fixed asset

An object

Main functions

Building 1. Provide protection from atmospheric agents.
2. Ensure the safety of property.
3. Provide conditions for the activities of people.
4. Provide conditions for the operation of the equipment.
Fence, fence 1. Mark the boundaries of the site.
2. Restrict access to the site.
Highway 1. Ensure the movement of vehicles.
2. Ensure safety when moving vehicles.
3. Provide comfort when moving cars.
Automobile 1. Ensure the movement of people and goods.
2. Ensure safety when moving people and goods.
3. Provide protection of people and goods from atmospheric phenomena.
4. Ensure the safety of the property in the car.
Computer 1. Process information - transform information of one kind into another.
2. Store information.
Having formulated the purpose of the fixed asset in this way, it becomes easier to analyze different situations... For example, in relation to buildings, what conditions need to be created for people? - Lighting, water, sewerage. But does the type of wallpaper or the material for finishing the ceiling belong to the necessary conditions for work?

The following sections will show how defining the functional purpose of a fixed asset becomes the key for delimiting different types works.

Repair

The concept of "repair" includes not only the elimination of malfunctions, but also the maintenance of the operational performance of the facility. In other words, repair work is aimed at restoring the full performance of the object of its functions.

Even if, as a result of the repair, the characteristics of the object have improved, its value does not increase. This provision is especially relevant in relation to computer technology, the generations of which are changing very quickly.

Traditionally different different levels repairs: current, average and capital. At the same time, there is no unambiguous distinction between these concepts in the legislation. For example, in the Town Planning Code of the Russian Federation, the term "overhaul" occurs repeatedly, but its definition is not given. Since from the point of view of the application of the budget classification and the procedure for maintaining budget accounting between the current and overhaul there is no difference, the accountant does not need to deal with the demarcation of such costs.

In this case, one must take into account the fact that in practice construction organizations overhaul often means a set of works to improve capital construction facilities, which does not correspond to the terminology defined by budgetary legislation.

As a separate kind repair can be distinguished finishing work. There is no definition of this term in the system letters of the Ministry of Finance of Russia, but its meaning can be understood from the above list of works. Finishing work is understood as work that is not due to the restoration of the object, but also does not lead to an improvement in its main characteristics, for example, painting in a different color.

Basically, the term "finishing work" is applied to capital construction objects, but by analogy it can be attributed to vehicles (a car can also be painted in a different color without the purpose of restoration) and to any other property when the work concerns only changes appearance object.

To distinguish between finishing work and work leading to the improvement of the object of fixed assets, it is precisely the determination of the functional purpose of the fixed asset that will help. If the work does not affect the quality of performance of the main functions and does not add new functions, then such work can be attributed to finishing work.

Reconstruction, modernization, additional equipment

The term "reconstruction" applies exclusively to capital construction projects. Therefore, it is impossible to carry out the reconstruction of a car or a personal computer. Only a building or structure can be reconstructed. Reconstruction involves changing the parameters of the object. The reconstruction also includes improving the quality of engineering and technical support, however, the content of these works in regulatory documents not explained.

The term "modernization" involves the replacement of units, and these units must be serviceable. If a faulty unit is replaced, then such work is not an upgrade, but a repair. If no units are replaced, then such work is additional equipment.

Thus, for correct application the term “retrofit” should be clearly understood to mean replacement of a serviceable part: the part must be serviceable prior to replacement, but need not remain so after dismantling.

The term "retrofitting" presupposes an inalienable improvement of an item of fixed assets. It follows from this that the new parts added to the object should be, firstly, difficult to separate, and secondly, give the object new properties.

Work planning

An important task at the planning stage is setting goals and defining the scope of work.

Defining the goal

In order to correctly determine to which category of work, repair or reconstruction (modernization, additional equipment) the operation that the institution plans to carry out, first of all, you need to determine the goal.

If the original purpose of the work is to restore operability or technical characteristics, or external changes that do not affect the quality of the object's performance of its functions, it means that repairs are being made.

If the purpose of the work is to improve the basic characteristics of a serviceable object or adding new features, hence, they can be attributed to reconstruction, modernization or retrofitting. In this case, further it is necessary to decide on the choice of one of the three types of operations. If the operation involves the replacement of units or parts, then this is a modernization (or reconstruction). If the operation involves the addition of nodes and parts, then this is additional equipment (or completion).

Justification of the need for the cost of work

In order to exclude unnecessary questions about the expediency of carrying out repairs and other work, as well as to streamline all operations with property, including the restoration of fixed assets, when carrying out control and audit measures, the institution is recommended to establish the following procedure at the level of accounting policy:

  • To appoint as a separate order (decree), not including in the text of the accounting policy itself, persons responsible for the operation of various types of property located in operational management, use, rent, etc. Moreover, such persons do not have to be financially responsible. For example, the person in whose use it is can be financially responsible for the computer, and a specially appointed qualified employee can be responsible for the operation of all computers in the institution.
  • To impose an obligation on the persons responsible for the operation of property objects, monitoring their technical condition, as well as drawing up applications for repairs, reconstruction, modernization, and additional equipment. Determine that the specified work is not performed without a corresponding request, approved by the head.
  • Install the application form. A sample of filling out the tabular part of the application is given below (the header must contain the details of the institution, the date and number, the signature of the manager, and the basement - the signature of the person responsible for the operation of the property).

Object name

Inventory number

Cause

Planned activities

Planned result

Automated workplace (computer included) 333222333 The image on the monitor is fuzzy, "floats", adjustments are not eliminatedDiagnostics and repair, if necessary by means of a third-party organizationRestoration of performance
VAZ-21114 car 555666555 Knock in the front suspension - silent blocks collapsedSelf-repairRestoration of performance
Automated workplace (computer included) 555666777 System resources - the amount of RAM - is not enough to use the "AAA" programAdditional equipment with additional RAMAbility to use the program "AAA"
House of culture building 777888999 Roof leaksReplace the soft roofRestoration of operational characteristics
House of culture building 777888999 Rain and melt water flowing down from the roof floods the porch, the steps are covered with ice and collapse, injuries are possibleBuild a canopy over the porchImproving performance

The person responsible for the operation of the property must draw up applications, regardless of whether there are funds for the implementation of the proposed activities. The introduction into the practice of the institution of such a procedure for planning repair and other works will allow solving not only the problems of justifying expenses during control and auditing activities, but also systematizes all activities of the institution for the maintenance and servicing of property. Also, when developing an accounting policy, it is advisable to make a decision regarding applications for replacement Supplies(toner, cartridges) and routine maintenance.

At the stage of planning work on reconstruction, modernization, retrofitting, it is necessary to take into account the requirements of Art. 34 of the Budget Code of the Russian Federation, which establishes the principle of the effectiveness and efficiency of the use of budgetary funds. And the bodies local government receiving interbudgetary transfers (with the exception of subventions) should also take into account the requirements of Art. 136 BC RF. In other words, it is necessary to be ready to justify the feasibility of the improvements made to the property. and finishing works, and also the fact that the ongoing improvements are aimed specifically at a better implementation of the main activities of the institution. For example, what institution could indicate the reason when making an application for work on installing a car radio in a car (if it was not in the factory delivery)?

Features of the conclusion of contracts for the performance of work

When planning repair and other work, carrying out cash expenses, as well as during control and audit activities, various conflict situations... Many of these situations can be avoided by following the guidance of simple principle: The KOSGU article, to which the costs of the contract will be attributed, is determined by what is the result of the execution of the contract.

This principle implies that the KOSGU article is determined depending on what has changed in the institution itself as a result of the implementation of the contract. This principle is very simple, but, unfortunately, in practice, there are situations of deep misunderstanding. Typical mistakes are:

  • mistake number 1 - the definition of an article by KOSGU, depending on what happened to the performer;
  • mistake number 2 - the definition of the article of KOSGU, depending on what happens in the institution later.
It is especially difficult for an accountant, for an employee of the planning and economic service, and for a lawyer of an institution, to work out the correct procedure for actions when, within the framework of the same transaction, operations are performed to restore an item of fixed assets and to improve it. In this case, it is necessary, clearly and consistently applying the above principles, to divide by tasks and amounts of repair and restoration work and work on improvement within the framework of one contract or conclude several different contracts.

If you need to highlight different kinds work under one contract, then this should be done in the "Subject of the contract" section, explicitly indicating two (or more) types of work, as well as in the "Contract amount" section, indicating the cost of the corresponding types of work. Consequently, the contractor will be accountable for the work performed by different documents: one act for repair work and another for work on improvement.

The same situations can arise when carrying out large-scale reconstruction of buildings or restoration of monuments. When analyzing specific cases, some of the entire complex of reconstruction work can be qualified as repair and restoration work, will be partially paid for by sub-article 225 of KOSGU and will not lead to an increase in the value of the building for the entire amount of work performed under the contract. And during the restoration of a monument, a significant improvement can also be made, requiring the application in some part of the amount of the contract of Article 310 of the KOSGU and leading to an increase in the value of the monument.

Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment

table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment

P / p No. Contents of operation Accounting entry 3
debit of the budgetary account budget account credit
1 2 3 4
Acceptance of the cost of the contractor's services (work) for the repair or restoration of operability or finishing work (including the cost of the contractor's own materials).

KRB 0 401 01 225
KRB 2 106 04 340

KRB 0 302 08 730

Acceptance of the cost of development services (works) project documentation for repair work.

KRB 0 401 01 226
KRB 2 106 04 340

KRB 0 302 09 730

Acquisition of materials for renovation work under a separate transaction.

KRB 0 105 00 340

KRB 0 302 22 730

Write-off of own materials used for repair work.
  • in terms of budgetary funds;
  • in terms of targeted extrabudgetary funds;
  • in terms of funds from entrepreneurial activities

KRB 1 401 01 272

KRB 2 401 01 272

KRB 2 106 04 340

KRB 0 105 00 440

Acceptance of the cost of the contractor's services (work) for reconstruction, modernization, retrofitting (including the cost of the contractor's own materials).

KRB 0 106 01 310

KRB 0 302 19 730

Acceptance of the cost of services (work) for the development of design documentation for the reconstruction, modernization, and additional equipment.

KRB 0 106 01 310

KRB 0 302 09 730

Acquisition of materials for reconstruction, modernization, and additional equipment within the framework of a separate transaction.

KRB 0 105 00 340

KRB 0 302 22 730

Write-off of own materials used for reconstruction, modernization, and additional equipment.

KRB 0 106 01 310

KRB 0 105 00 440

Increase in the value of fixed assets as a result of reconstruction, modernization, and additional equipment.

KRB 0 101 00 310

KRB 0 106 01 410

1 The application is drawn up separately for each item of fixed assets. The table shows examples of filling out an application for different types of work.

2 In categories 18, 22, 23 of the budget accounting account number, the corresponding codes of the type of activity and analytical account are indicated.

3 The application is drawn up separately for each item of fixed assets. The table shows examples of filling out an application for different types of work.

4 In categories 18, 22, 23 of the budget account number, the corresponding codes of the type of activity and analytical account are indicated.

The technical solutions adopted by the designers at the design stage should be selected taking into account the main directions of the future development of the relevant industries, and plans for the growth of the technical and economic indicators of the enterprises.

The procedure for the development and launch of production of mechanical engineering products is regulated by an industry standard developed on the basis of a state standard.

The industry standard establishes the procedure for planning, financing, developing, agreeing and approving technical specifications and design documentation, manufacturing, testing and acceptance prototype(or a pilot batch), mastering serial production and control tests of new and modernized products.

A mandatory initial document for the creation of new and modernized products with a change in the designation indicators (while maintaining the basic structural diagram) is the technical task (TOR), which is developed jointly by the research institute (SRI) and the design institute with the involvement of the manufacturer.

Research Institute provides scientific rationale the main indicators of the purpose of the product to be developed, and the design and design institute develops its circuit solution and a fundamental constructive tie.

In cases where the modernization of the product is aimed at improving the reliability indicators, ergonomic indicators, etc. (while maintaining the destination indicators), the technical specification is developed by the design institute together with the manufacturer.

The development of technical specifications is carried out on the basis of completed research and experimental work, scientific forecasting, existing standards and regulations, analysis of advanced achievements and technical level of domestic and foreign technology, patent documentation, experience in operating serial products.

TK establishes the main purpose, conditions and scope of the product being developed, determines the timing of work, performers, production volumes, quality indicators, technical and economic requirements, safety and health requirements.

The requirements for the product and included in the TK should be based on the latest achievements of science and technology, on the need to ensure an advanced technical level and create a product of the highest quality category. The use of the product under development should provide an economic or social effect in the industry.

TK after agreement and approval is the basis for the implementation design developments... When creating a complex of equipment or a unit, TK is developed for the entire complex or unit.



The stages of creating a prototype are: development of design documentation; manufacturing; preliminary tests and fine-tuning; acceptance tests.

In turn, the design documentation includes the following: technical proposal; preliminary design; technical project; working documentation

The stages of development of design documentation are established unified system design documentation (ESKD).

The technical proposal contains a technical and economic justification for the feasibility of designing a product in accordance with the TK, possible options for the implementation of the TK, a comparison of the developed design with similar designs, verification of patentability, etc.

The technical proposal is developed and approved by the developer. After approval, the technical proposal is the basis for the subsequent stages of the development of design documentation.

The draft design contains fundamental design solutions that give a general idea of ​​the device and the principle of operation of the product (drawing general view, schemes), as well as data defining its purpose, basic parameters and calculation of the economic effect.

In the set draft design Also includes: a certificate of the conducted patent research, a map of the technical level and quality and, if necessary, tablets of general design and ergonomic solutions. The preliminary design is approved by the developer.

The technical project contains the final technical solutions that give a complete picture of the device of the product being developed and the necessary initial data for preparation working documentation;



The set of the technical project includes: drawings (general view and dimensional), diagrams; lists of purchased products and technical design; calculation of the economic effect; certificate of the conducted patent research; technical level and quality map.

After agreement and approval by the developer, it serves as the basis for the development of working documentation.

Working documentation is developed by the design and development institute together with the manufacturer on the basis of the technical specification and the technical project. The set of working documentation for a prototype includes: drawings of parts, assembly units, if necessary, assembly and dimensional; electrical, hydraulic, kinematic and other circuits; specification; lists of specifications, reference documents, approval of the use of purchased products; calculations of strength, dimensional chains, coefficient of applicability, economic effect; map of technical level and product quality; operational documents; programs and methods of preliminary and acceptance tests.

Along with the working documentation, the manufacturer, independently or with the involvement of technological institutes, develops technological documentation for a prototype (pilot batch) in accordance with the requirements of ESKD.

Thus, the process of developing design documentation is a gradual refinement of the project and an approximation to the development of working documentation, according to which the product is manufactured. The multistage design process indicates the complexity of the task and high requirements for the quality of decisions made, since errors lead to the need to eliminate them during production and cause additional expenses time and money.

Improving the quality of the decisions made can be achieved by the parallel development of several project options.

The increase in the number of competing options at all stages of the design can be successfully carried out with automation design work.

A prototype or a pilot batch made on the basis of working documentation must undergo preliminary tests to determine their compliance with the TOR and design documentation, to identify and eliminate design flaws and manufacturing defects.

Upon completion of the finishing work, the prototype of the product undergoes acceptance tests to determine its compliance with the TOR, the requirements of standards and design documentation, safety and sanitary and hygienic requirements, the possibility of putting the product into serial production.

The conditions for carrying out acceptance tests must meet the requirements specified in the TOR of the area and the mining technical conditions for the use of the product in order to identify its performance, reliability indicators and economic indicators.

With positive results of acceptance tests, the interdepartmental commission makes recommendations:

on setting up a product for serial production;

by the volume of the installation series;

to finalize the product and adjust the design documentation;

on assigning a product to a certain quality category in accordance with its technical level.

If the product has not passed the acceptance tests, the acceptance certificate is not drawn up. The acceptance test report indicates the main reasons for which the prototype was not accepted, and recommendations for further work are given.

Mastering the serial production of a product begins with adjusting the working documentation based on the results of acceptance tests and technological preparation of their production.

The start of serial production is the production of the product installation series.

The goal and result of new product development is the product itself. The product belongs to the sphere of material objects and serves to meet the requirements of production and human needs. The very development of a new product is a special stage related to the field of mental activity.

The development of new products is carried out by engineering and technical personnel through design and construction. Design and construction are interrelated processes that complement each other. The structural form of the object is specified by the use of design methods - calculations of parameters, strength calculations, optimization, etc. In turn, design is possible only with previously adopted design options. Often these two processes are not distinguished, since they are usually performed by specialists of the same profession - design engineers. However, design and construction are different processes.

Design precedes design and is a search for scientifically based, technically feasible and economically viable engineering solutions. The result of the design is the project of the developed object. Design is the choice of a certain method of action, in a particular case, it is the creation of a system as a logical basis for action, capable of solving a given task under certain conditions and constraints. The project is analyzed, discussed, corrected and accepted as a basis for further development.

The design creates a specific, unambiguous product design. A design is a device, the mutual arrangement of parts and elements of an object, machine, device, determined by its purpose. The design provides for the connection method, the interaction of the parts, as well as the material from which the individual parts (elements) must be made. In the design process, an image and product types are created, a set of sizes with permissible deviations is calculated, the appropriate material is selected, requirements for surface roughness are established, technical requirements to the product and its parts, it is created technical documentation... Design relies on design results and refines all engineering decisions made during design. The technical documentation created in the design process must ensure the transfer of all design information to the manufactured product and its rational operation.

Design and construction serve the same purpose, the development of a new product that does not exist or exists in a different form and has different dimensions. Design and construction are types of mental activities when a specific mental image is created in the mind of the developer. The mental image undergoes various transformations, including the rearrangement of the constituent parts or their replacement with other elements. At the same time, the effect of the changes made is assessed, it is determined how these changes could affect the final result. The mental image is created in accordance with general rules design and construction and subsequently takes on a final, technically sound form.


Development, which includes design and engineering, is a term widely used in technical literature. Often this term is used narrowly, as a synonym for design or design work... In fact, the development of new products includes the conduct of research and development work. Development is part of a set of measures aimed at the production of products by the industry. Along with such works as the development of manufacturing technology, material and technical support, organization of production, development takes the main place in technical training production. As the initial stage, development has a significant impact on all subsequent stages. life cycle products: manufacture, circulation and sale, operation or consumption.

The term “product” also has a wide range of meanings. A product is any item or set of production items to be manufactured in an enterprise. The product means all objects of material production and their component parts of the machine, technological equipment, mechanisms, functional systems and others (Fig. 1). The following types of products are installed: parts, assembly units, complexes, kits.

Rice. 1. Types of products and their structures

A part is a product made from one grade of material without the use of assembly operations or using local joining operations (welding, soldering, gluing, etc.).

An assembly unit is a product, the components of which are to be connected to each other at the manufacturing plant using assembly operations. Most of the developed and manufactured products, as well as their constituent parts, can be attributed to assembly units. For example, the assembly unit is lathe, as well as the support, tool holder, etc. included in it. An assembly unit is a specified product, since a specification is drawn up for it, which includes all its component parts.

A complex is a product consisting of several specified interconnected products that are not connected at the manufacturing plant by means of assembly operations.

A set - several items of general functional purpose of an auxiliary nature, which are not connected at the manufacturer's enterprise using assembly operations.

In the process of preparing for production and manufacturing of products, other principles of product classification are also taken into account: component parts, purchased products, products of main production, products of auxiliary production, products of mass production, etc.

Sometimes certain products are called structures, for example, "metal structure", "reinforced concrete structure", etc., meaning something specific. To clarify these concepts, it is advisable to trace the entire process of creating a new product, from the inception of an idea to the production of a working sample. Development is a thought process, a mental activity, as a result of which a structure is created. A design is a structure, a device, and the relative position of parts of a product. Design is one of the main properties of a product, which makes it possible to distinguish one product from another.

Specialization of design organizations

New products are being developed in design organizations and departments. Depending on the specifics of the work performed, developments are carried out, as a rule, in specialized organizations that are distinguished by the provision of highly qualified personnel of this profile, the use of progressive organizational principles and technical equipment of this specialization, etc.

Design organizations and departments are classified according to two main criteria: subordination and specialization.

By subordination, design organizations are divided into organizations of federal and regional subordination. Design organizations of federal subordination include organizations subordinate to ministries, departments and other bodies. Similar organizations are also subordinate to regions and other bodies of municipalities. Design organizations of local subordination include organizations under the jurisdiction of administrations of entities of various levels and forms, and subdivisions industrial enterprises.

The main classification of design organizations is carried out by specialization. Specialization of production is the most economically feasible form of its organization. The specialization of design organizations is based on the development of structurally and technologically similar products for their intended purpose, in terms of standard sizes.

Defined stages of development new technology produced in different design organizations, which determines the place of these organizations in the preparation of production.

The Leading Design Institute (GIPRO) selects the main directions and develops long-term plans complex developments, and also carries out the development of working projects and parts of projects.

The Research Institute (SRI) creates products of a fundamentally new design on the basis of special theoretical and experimental research.

The developments are brought to the production of a prototype.

The Research and Design Institute (NIPTI) creates fundamentally new technological processes and modernizes existing ones. Performs pilot checks of technological processes and the manufacture of the necessary equipment.

Special Design Bureau (SKB), Special Design Bureau (OKB), Central Design Bureau (CDB) create new products based on existing theoretical and experimental studies and modernize existing ones; develop automatic lines, standard projects modernization; work on the issues of unification, aggregation, standardization, increasing the reliability and durability of products.

Research problem laboratories and design bureaus of technical colleges are working on the creation of a fundamentally new technology and the modernization of the existing one; resolve issues to increase reliability. The work is carried out at the theoretical and experimental levels.

Design and engineering divisions of industrial enterprises and firms carry out the creation and modernization of manufactured products, the creation and modernization of equipment operating at the enterprise; equip production with new types of non-standardized equipment, devices, tools.

Design organizations specialize in the development of a limited number of types and nomenclature technical means and systems. The specialization of these organizations is due to the fact that modern products, already being complex systems, tend to become even more complex, which requires the developer to deeply analyze and study all the constituent parts of the design. Depending on the degree of complexity of the product, there are subject, detail and technological specialization of design organizations.

All three named types of specialization are combined and applied in development in such a way as to achieve the greatest effect and improve the quality of the product. Subject (complex) specialization is aimed at developing a certain type of product, where the range of products being developed is minimized as much as possible. For example, SKB machine-tool building for the development of automatic lathes specializes in the production of these products. The organization carries out the entire volume (complex) of work on the implementation of the documentation of this product (product group). Design organizations carry out complex projects from start to finish.

Subject specialization has the following advantages:

1 - the possibility of parallel development of individual parts of the project;

2 - shortening the design time due to the reduction of the interoperative bedding of the parts of the project when coordinating the design documentation;

3 - facilitating the management of development processes, as it takes place within the walls of one organization;

4 - the possibility of using standard and standardized parts and assemblies mastered earlier in new developments;

5 - the possibility of extensive collection of information used in the development;

6 - the ability to expand the level of knowledge and technical horizons of developers.

Along with the advantages, subject specialization has a number of disadvantages:

1 - the specialization system is not rational for complex structures, including complex electrical, electronic, hydraulic and other systems;

2 - does not contribute to the implementation of development in all parts at a high technical level;

3 - requires a development manager with extensive knowledge of all parts of the project;

4 - prevents the narrow specialization of developers.

With detailed specialization, the developed structure is divided into a number of components, assemblies, systems, parts. The developer is assigned to individual elements and performs all design documentation on them. This is the most cost-effective form of specialization. Detailed specialization is characterized by the development of parts of products that are widely used in technology, for example, hydraulic drives, electrical circuits, gearboxes, engine carburetors, etc.

With a more detailed specialization, it is possible to collect information on the most detailed issues of the project; a narrow specialization of developers is possible, which entails an increase in labor productivity; the opportunity to acquire deep knowledge from developers is provided, which contributes to the growth of their qualifications; it becomes possible to use unified designs in developments. However, this makes it difficult to develop a general layout and coordination of individual parts of the project; the interoperative bedding of design documentation grows when individual parts of the project are coordinated, thereby lengthening the production preparation cycle; cooperation on the development of parts of the project is expanding and thus the development management becomes more complicated.

With technological or sectoral specialization, the division of labor is carried out according to the nature of the function performed by the product or technological feature. Specialization is carried out according to separate technological parts of development or individual operations technological process, which are allocated to a separate production or a separate industry design. Technological specialization is the main hallmark of the industry. The features of the products of this industry must be taken into account in the design preparation of production, therefore the designer is a specialist in the industry in which he works. Moving to work in another industry, he must retrain, taking into account the specifics of this industry and new production conditions. In such cases, the specialist must be re-certified and his qualification category confirmed.

Technological specialization contributes to the choice of the field of activity by the developer according to his personal inclinations and the acquisition of deep knowledge in his specialty.

Employees of our center are creating a prototype product. A prototype of a product is a unit of previously unproduced products manufactured in accordance with the newly developed documentation in order to study its performance, manufacturability and other indicators, for the subsequent decision-making on the revision of the product (if necessary) and launching it into production.

Designation of a prototype

This operation is a necessary step in creating a new product and is performed to accomplish the following tasks

Revealing the health of the unit or unit. Not all the nuances can be foreseen when designing or 3D modeling. Only the creation of a model in a material allows you to see both the geometric compatibility of parts and the possibility of their joint work.

Refinement of the product for its manufacture in specific working conditions... In addition to the hypothetical possibility of the existence of parts of the conceived configuration, it is necessary to ensure the manufacturability of their creation, as well as the assembly of a unit or unit.

Completion of design documentation in connection with the introduction necessary changes into the product, as well as ensuring its creation on a specific production base... The most quickly and efficiently this process can be carried out by engineers who make a prototype in accordance with their developments.

The main stages of creating a new product

Drawing up a technical assignment.
Design, technological, economic and other studies of the design object and the development of a general concept.
Development of a draft design.
If necessary, 3D modeling.
Implementation of working documentation.
Manufacturing a sample of the product with its subsequent revision and correction of the documentation.
Creation and testing of an experimental batch (if necessary).
Additional activities(if necessary).
Launching the product into serial production.