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The procedure for carrying out R&D. Main types of development work

18.2.2. Organization of development work

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

Experimental design work is a set of works to create design and technological documentation, manufacture and test prototypes or prototypes of products or single-production products.

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

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

Experimental batch- a set of prototypes or a full volume of non-artificial products manufactured according to newly created documentation to monitor the product’s compliance with specified requirements and make a decision on putting it into production.

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

A set of design documents containing data on the development, production, control, acceptance, operation and repair of a product. The procedure for the development, execution and circulation of design documentation is established by the complex state standards(ESKD), which has been used since 1971. To reduce costs and reduce design preparation time. ESKD (Unified System of Design Documentation);

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

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

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

In the process of design and construction work (RPC), it is incorporated into the designed equipment the most important characteristics: technological level and quality, economic indicators. Therefore, the following tasks are set for the RCC: achieving a high scientific and technical level of development, reducing the duration of the development cycle, minimizing costs for the RCC, with given requirements for the quality of the designed equipment, or maximizing high quality products with known (acceptable) losses for the implementation of anti-ship missiles.

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

1. Technical specifications.

2. Technical proposal.

3. Draft design.

4. Technical design.

5. Working draft.

The technical specification (73) is the source document on the basis of which all work on the design of a new product is carried out. It is developed for the design of a new product on behalf of either the customer or the manufacturer of the product and is agreed upon with the customer (the main consumer).

The technical specifications determine the purpose of the future product, carefully arrange its technical and operational parameters and characteristics: productivity, dimensions, speed, reliability, durability and other indicators determined by the nature of the future product.

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

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

A technical proposal is developed if the technical specifications for developing a new product are issued by the customer. The technical proposal contains a thorough analysis of the technical specifications and a feasibility study of possible technical solutions when designing a product, a comparative assessment taking into account the operational features of the designed and existing product of a similar type, as well as an analysis of patent materials.

A preliminary design is a type of design documentation for a product containing fundamental design solutions that gives general idea about the design and operating principle of the product, as well as data determining its suitability for its intended purpose.

The preliminary design consists of a graphic part and an explanatory note. The first part contains fundamental design solutions that give an idea of ​​the choice and the principle of its operation, as well as data that determine the purpose, main parameters and overall dimensions. At this stage, documentation for the production of mock-ups is developed, their production and testing are carried out, after which the design documentation is adjusted. The second part of the preliminary design contains the calculation of the main design parameters, a description of operational features and a sample work schedule for technical preparation of production.

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

The technical design is developed on the basis of an approved preliminary design and provides for the implementation of graphic and calculation parts, as well as clarification of the technical and economic indicators of the product being created. It consists of a set of design documents containing final technical solutions that give an idea of ​​the structure of the developed product and the initial data for the preparation of working documentation.

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

IN explanatory note contains a description and calculation of the parameters of the main assembly units and basic parts of the product, a description of the principles of its operation, justification for the choice of materials and types of protective coating, a description of all schemes and final technical and economic calculations. At this stage of developing several product options, prototypes are manufactured and tested.

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

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

b) development of working documentation for production series;

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

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

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

At the second stage, the production and factory testing of a pilot batch is carried out. As a rule, it conducts factory, mechanical, electrical, climatic and other tests.

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

If the product passes state tests (fourth stage), then during these tests the parameters and performance of the product in real operating conditions are clarified, all shortcomings are identified, which are subsequently eliminated.

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

The second level of detailed design is performed in two states.

In the first stage, a pilot series of products is manufactured in the main workshops of the plant, then undergoes long-term testing under real operating conditions, where the resistance and durability of individual parts and components of the product are clarified, and ways to improve them are outlined. The launch of research series is usually preceded by technological preparation for production.

At the second stage, the design documentation is adjusted based on the results of manufacturing, testing and equipment technological processes manufacturing products using special equipment. At the same time, technological documentation is adjusted.

The third level of detailed design is performed in two stages.

In the first stage, the main or control series of products is manufactured and tested, on the basis of which the final refinement and verification of technological processes and technological equipment, adjustment of technological documentation, drawings, as well as standards for material consumption and working time are made.

At the second stage, the design documentation is finalized.

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

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

Experienced design work(ROD) are carried out in order to implement the results of research or directly according to the technical specifications for R&D without preliminary research work. They are carried out in several stages.

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

At the second stage, the feasibility study data is clarified, and the optimal option for constructing the product and its parts is selected, taking into account cost, efficiency and scale of production. Structural, functional, schematic and other diagrams are developed, general design and technological solutions are determined, issues of energy supply, protection from external influences, maintainability, etc. are considered. The most complex and critical functional parts of the product are mocked up, applications for the development and development of new ones are arranged and submitted materials and new components, etc.

At the third stage, theoretical and experimental verification of circuit, design and technological solutions is carried out; schematic diagrams are clarified; new materials, semi-finished products, and components are tested; mock-ups are made, mechanically and climatically tested. At this stage, the reliability of the product, its functional units and parts, electrical and temperature conditions, maintainability, ease of use. The compliance of the technical quality control means used is assessed. Under development working documentation for the production of a prototype.

At the fourth stage, a list of elements subject to final control and elements subject to testing is compiled, a complex functional part of the product is mocked up and assembled. When the technical documentation for the production of a prototype is ready, it will be sent to the technical documentation department for reproduction and transfer to production. The prototype is manufactured with minimal technological equipment. Previous factory tests are carried out with the participation of a customer representative according to the program and methodology compiled by the developer. Then state tests are carried out, and all this is documented in an act.

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

1. Novelty and prospects of the proposed scientific and technical solutions, the use of modern domestic and foreign achievements of science and technology in them.

2. Economic efficiency a new product or a new technological process, provided that it is used in production.

3. Patentability and competitiveness.

4. Durability and operational reliability of the product, stability of technological processes.

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

Scientific and technical development is considered complete if the product passes the exam, it is accepted by the commission and recommended for use in production.

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

R&D: accounting and tax accounting in 2019

To take R&D to accounting Certain conditions must be met (clause 7 of PBU 17/02):

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

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

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

Accounting for R&D as intangible assets

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

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

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

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

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

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

Tax accounting of R&D

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

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

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

How it works in practice

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

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

Since the organization of R&D involves completely new developments that are of intangible value, the issue of copyright intellectual property etc. decides on a contract for carrying out developments within the framework of the Federal Law on Science dated August 23, 1996 No. 127-FZ.

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The main objectives of research and development (R&D) are:
obtaining new knowledge in the field of development of nature and society, new areas of their application;
theoretical and experimental verification of the possibility of materialization in the sphere of production developed at the stage strategic marketing standards for the competitiveness of the organization's products;
practical implementation of a portfolio of novelties and innovations.

The implementation of these tasks will improve the efficiency of resource use, the competitiveness of organizations, and the living standards of the population.

Basic principles of R&D:
implementation of previously discussed scientific approaches, principles, functions, management methods in solving any problems, developing rational management decisions. The number of scientific management components used is determined by the complexity, cost of the control object and other factors;
orientation innovation activity for the development of human capital.
R&D is divided into the following stages of work:
fundamental research (theoretical and exploratory);
applied research;
development work;
experimental, experimental work that can be performed at any of the previous stages.

The results of theoretical research are manifested in scientific discoveries, substantiation of new concepts and ideas, and the creation of new theories.

Exploratory research includes research whose task is to discover new principles for creating products and technologies; new, previously unknown properties of materials and their compounds; management methods. In exploratory research, the purpose of the planned work is usually known, the theoretical foundations are more or less clear, but the specific directions are by no means clear. In the course of such studies, theoretical assumptions and ideas are confirmed, although they can sometimes be rejected or revised.

The priority importance of fundamental science in the development of innovative processes is determined by the fact that it acts as a generator of ideas and opens paths to new areas. But the probability of a positive outcome of fundamental research in world science is only 5%. In conditions market economy Industrial science cannot afford to engage in this research. Basic Research should, as a rule, be financed from the state budget on a competitive basis, and extra-budgetary funds may also be partially used.

Applied research is aimed at exploring ways of practical application of previously discovered phenomena and processes. Their goal is to solve a technical problem, clarify unclear theoretical issues, and obtain specific scientific results that will later be used in experimental design work (R&D).

R&D is the final stage of R&D; it is a kind of transition from laboratory conditions and experimental production to industrial production. Development refers to systematic work that is based on existing knowledge obtained as a result of research and (or) practical experience.

Developments are aimed at creating new materials, products or devices, introducing new processes, systems and services, or significantly improving those already produced or put into operation. These include:
development of a specific design of an engineering facility or technical system(design work);
development of ideas and options for a new object, including non-technical ones, at the level of a drawing or other system of symbolic means (design work);
development of technological processes, i.e. ways of combining physical, chemical, technological and other processes with labor ones into an integral system that produces a certain useful result (technological work).

Statistics developments also include:
creation of prototypes (original models that have the fundamental features of the innovation being created);
their testing for the time necessary to obtain technical and other data and accumulate experience, which should subsequently be reflected in the technical documentation on the application of innovations;
certain types design work for construction, which involve the use of the results of previous research.

Experimental work is a type of development associated with experimental verification of the results of scientific research. Experimental work is aimed at manufacturing and testing prototypes of new products, testing new (improved) technological processes. Experimental work is aimed at the manufacture, repair and maintenance of special (non-standard) equipment, apparatus, instruments, installations, stands, mock-ups, etc., necessary for R&D.

The experimental base of science is a set of experimental production facilities (factory, workshop, workshop, experimental unit, experimental station, etc.) performing experimental work.

Thus, the goal of R&D is to create (modernize) samples new technology, which can be transferred after appropriate tests to mass production or directly to the consumer. At the R&D stage, the final verification of the results of theoretical research is carried out, the corresponding technical documentation is developed, and samples of new equipment are manufactured and tested. The likelihood of obtaining the desired results increases from R&D to R&D.

The final stage of R&D is the development industrial production new product.

The following levels (areas) of implementation of R&D results should be considered.

1. Use of research results in other scientific research and development, which are the development of completed research or are carried out within the framework of other problems and areas of science and technology.
2. Use of R&D results in experimental samples and laboratory processes.
3. Mastering the results of R&D and experimental work in pilot production.
4. Mastering the results of R&D and testing prototypes in mass production.
5. Large-scale dissemination of technical innovations in production and saturation of the market (consumers) with finished products.

The organization of R&D is based on the following intersectoral documentation systems:
State Standardization System (FCC);
Unified system design documentation (ESKD);
Unified System of Technological Documentation (USTD);
Unified system of technological preparation of production (USTPP);
System for development and production of products (SRPP);
State product quality system;
State system of “Reliability in Technology”;
Occupational Safety Standards System (OSSS), etc.

The results of development work (R&D) are formalized in accordance with the requirements of the ESKD.

ESKD is a set of state standards that establish uniform interconnected rules and regulations for the preparation, execution and circulation of design documentation developed and used in industry by research, design and engineering organizations and enterprises. The ESKD takes into account the rules, regulations, requirements, as well as positive experience in the preparation of graphic documents (sketches, diagrams, drawings, etc.) established by the recommendations of international organizations ISO (International Organization for Standardization), IEC (International Electrotechnical Commission), etc.

ESKD provides for increasing the productivity of designers; improving the quality of drawing and technical documentation; deepening intra-machine and inter-machine unification; exchange of drawing and technical documentation between organizations and enterprises without re-registration; simplifying the forms of design documentation, graphic images, making changes to them; the ability to mechanize and automate the processing of technical documents and duplicating them (ACS, CAD, etc.).

At the first stage of the product life cycle - the strategic marketing stage - the market is studied, competitiveness standards are developed, and sections of the “Enterprise Strategy” are formed. The results of these studies are transferred to the R&D stage. However, at this stage the calculation step is reduced, the number of indicators of quality and resource-intensive products, organizational and technical development of production is significantly expanded, and new situations arise. Therefore, at the R&D stage, it is recommended to conduct research into the mechanism of action of competition law and antitrust legislation.

GK under a contract for research work the contractor undertakes to conduct scientific research stipulated by the customer’s technical specifications, and the customer undertakes to accept and pay for them; under an agreement to perform R&D or technological work, the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology, and the customer undertakes to accept the work and pay for it.

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

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

More about research and development work

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

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

In this cycle scientific works Scientific research activities are opposed to scientific and technical activities carried out through experimental design and technological work.

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

R&D is characterized by the stages of its implementation. The literature identifies the following main stages of research work:

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

Development and technological work have similar stages. Breaking down the work into stages allows the customer to exercise full control over the progress of the work.

In this case, it is possible to carry out only one type of work (for example, research) without carrying out other types of work, since certain areas of scientific activity may exclude the need for experimental design or technological work. Research work is carried out with the aim of solving a problem, the result of which is unclear at the stage of concluding a contract for its implementation. The solution to a given problem or set of problems as a result of research can be either self-sufficient or require further scientific and technical activity based on the results obtained. Research work can also lead to a negative result or creative failure, which can generally deprive further development of any meaning.

From this we can see a certain similarity between the named works and contract work.

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

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

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

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

Another important feature of research and development follows from the creative nature of research and development work. These works, once completed and handed over to the customer, cannot form the subject of a new contract (if the same work is repeated, the activity of the same performer ceases to be creative).

Contents (rights and obligations of the parties) of contracts for the implementation of research and development work

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

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

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

Subject of the agreement determined in accordance with the technical specifications, which are agreed upon by the parties. The terms of reference are formed by the customer based on the requirements for the results of the work. In relation to research work, these requirements consist of

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

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

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

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

Price - as an essential condition (opinion)

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

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

Execution of contracts for research and development work

The difference in the degree of creativity during research and development work is manifested in the principles for regulating the implementation of these works.

research, like the execution of an author's order agreement, must be carried out by the performer personally. Involvement of third parties in their implementation can be carried out by the contractor only with the consent of the customer (clause 1 of Article 770 of the Civil Code).

When executing development and technological work The contractor has the right, unless otherwise provided by the contract, to involve third parties in its execution (this brings contracts for the implementation of design and development work closer to contract agreements). Therefore, in paragraph 2 of Art. 770 of the Civil Code establishes that the rules on the general contractor and subcontractor () apply to the relations of the contractor with third parties when performing such work.

For research and development work, the law does not provide for the application of rules on subcontracting, even if the involvement of third parties is carried out with the consent of the customer. Consequently, the procedure for regulating relations with a third party involved in carrying out research work should be specifically discussed by the customer and the contractor in each specific case.

Work under the contract must be performed properly. First of all, this concerns the quality of the work performed, which consists of many parameters. The contractor must carry out work using the latest scientific methods, based on a full and comprehensive study of the source data, taking into account all possible factors that may affect the progress and results of the work. Calculations made by the contractor must be accurate, and the conclusions must be logical, justified and clear in content.

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

  1. technically feasible and economically justified;
  2. meeting the customer’s requirements formulated in the technical specifications;
  3. as useful as possible, i.e. combine a high scientific and technical level with minimal costs and maximum economic returns.

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

Proper performance of work also means compliance with the contractual conditions regarding the deadline for their completion (paragraph 2 of Article 773 of the Civil Code).

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

When carrying out R&D, the parties (and primarily the contractor) are obliged to ensure the confidentiality of information relating to the subject of the contract, the progress of its execution and the results obtained, unless otherwise provided by the contract (clause 1 of Article 771 of the Civil Code). The condition on the confidentiality of the specified information, together with the obligation on each of the parties to coordinate the publication of such information with the other party (clause 2 of Article 771 of the Civil Code) is another sign of the difference between the contract in question and the author's order contract.

The creation by the executor of a scientific report on the work done, which is a work of science, leads to the emergence of a personal non-property right for its author (authors) to publish it. However, it is practically impossible to implement in the usual way by virtue of the established Art. 771 of the Civil Code of the principle of confidentiality of its constituent information and the resulting need to coordinate a possible publication with the other party (customer). A different approach could entail an unjustified significant infringement of the rights and interests of the customer, for whom the information contained in the scientific report is of value. That's why maintaining their confidentiality is an essential condition of contractual obligations for the implementation of R&D.

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

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

At performing R&D the contractor may come to a negative result when, during the course of work, it is discovered that, due to circumstances beyond the contractor’s control, it is impossible to achieve the results that were planned when concluding the contract. Of course, a negative result is also important, since its receipt contributes to a reorientation of the direction of further research work. And the sooner this becomes clear, the faster the appropriate conclusions can be drawn from this. Therefore, the contractor is obliged to inform the customer about the detected impossibility of obtaining the expected results (Article 773 of the Civil Code).

Failure to achieve expected results entails early termination of the contract. However, the consequences of such termination are different for research and development work and for R&D. In relation to research work, the customer is obliged to pay the contractor the cost of work carried out before obtaining a negative result, although not more than the corresponding part of the price of work specified in the contract (Article 775 of the Civil Code). If the impossibility of achieving the expected result (which did not arise through the fault of the contractor) is revealed during experimental design or technological work, then the customer pays the contractor only the costs incurred, and not the entire cost of the work (Article 776 of the Civil Code).

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

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

In addition to the impossibility of achieving results during the work, it may be revealed that it is inappropriate to continue. For example, such a situation arises when achieving the result of the work is theoretically possible, but for some reason the performer suffered a creative failure, which may be associated with the choice of research paths or technical implementation of the model.

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

Hasty, rash and thoughtless decisions cannot be justified by the creative nature of the work; if they lead to the inexpediency of further work under the contract, they indicate the guilt of the contractor and are the basis for his liability.

Procedure for delivery and acceptance of R&D results

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

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

When submitting the results of development and technological work the contractor presents the corresponding prototype or developed technology. An important condition for acceptance in this case is the availability of the results of relevant tests (factory, laboratory, bench). If tests reveal deficiencies, they must be eliminated within total term performance of work.

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

Breach of contract and liability of the parties

The main feature of liability under contracts for the implementation of research and development work is limited liability of the performer. He is obliged to compensate for the losses caused by him to the customer, but within the limits of the cost of the work in which deficiencies were identified, unless he proves that such a violation did not occur through his fault (clause 1 of Article 401), and unless the contract stipulates that they are subject to compensation within the total cost of work under the contract (clause 2 of Article 777 of the Civil Code).

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

Lost profits are subject to compensation only when this is expressly provided for in the contract.

Comment!

Compensation for lost profits during research work seems, in principle, unjustified based on the nature of this work, as well as the significant uncertainty of the income that could be received by the customer in the event of their successful completion and use. Therefore, the application of this provision is possible only in relation to the results of experimental design and technological work, and, obviously, not all of them either.

Defects in the work performed that were caused by the contractor, if they may lead to deviations from the technical and economic parameters agreed with the customer, must be eliminated by the contractor on its own and at its own expense (paragraph 4 of Article 773 of the Civil Code).