"Food industry: accounting and taxation", 2011, N 6

Often an accountant industrial enterprise it is rather difficult to determine to which group of costs one or another cost associated with the development and production of products should be attributed. The author of this article, an accountant for one of the largest food manufacturing concerns that is constantly updating its product line, lists the types of work carried out during the development and production stages of products, and explains how the costs arising from this should be taken into account.

Product development

According to the Recommendations R 50-605-80-93 "System for the development and production of products. Terms and definitions"<1> product development- the process of creating samples and (or) technical documentation necessary for the organization industrial production products. Product development involves certain types of work and stages of their implementation. The main types of work in this case are experimental design work (to create products) and experimental technological work (to create materials and substances). Product development, as a rule, begins with the development of terms of reference, which establishes the requirements for products, and ends with the implementation of these requirements in the technical documentation for the manufacture of products for serial, mass or single production.

<1>Approved by the Order of VNIIstandart dated 09.07.1993 N 18.

Research work (on the creation of products)- a set of theoretical and (or) experimental studies conducted in order to obtain reasonable initial data, to find principles and ways creation (modernization) of products. Research work on the creation of products is one of the varieties of applied research work. It serves as the initial stage of a complex of works on the creation and development new technology and is carried out in the case when the development of products is impossible or impractical to carry out without conducting appropriate scientific research. Unlike fundamental and exploratory R&D, applied R&D is carried out with the aim of creating a specific sample (type) of a product, material, or studying the features of its functioning (application). One of the stages of R&D to create a material is experimental and technological work, in the course of which an experimental batch of material is produced. Development work (R&D)- a set of works on the development of design and technological documentation for a prototype, manufacturing and testing of a prototype (pilot batch) performed to create (modernize) products. The above definition applies to the development of both serial and non-serial (single) products. Experimental and technological work (OTR)- a set of works on the creation of new substances, materials and (or) technological processes and technical documentation for them.

Development and development work, as a rule, begins with a technical task. When conducting R&D, it may include work on the creation of technological documentation and technological equipment for the manufacture of prototypes, installation series or prototypes, as well as non-serial or single products.

The procedure for the development of food products in the presence of a national standard or technical specifications includes:

• conducting research (experimental) work in order to select a recipe, establish and (or) confirm indicators of quality, safety, process parameters, product yield, etc.;
• determination of the nutritional value of 100 g of the product;
• development of draft technological documents (recipes, technical descriptions, technological instructions);
• production of prototypes of products;
• carrying out (if necessary) preliminary tests of prototype products in accredited laboratories and assessment of their quality by the manufacturer's tasting commissions;
• finalization of products and technological documents (if necessary);
• establishment of specific shelf life (storage) of products;
• coordination, approval and registration of technological documents.

In the absence of national standards or specifications for the corresponding product group, its development is carried out in the same manner, but, in addition, a draft national standard is developed<2>or TU<3>, which establishes all the requirements for the raw materials used, the quality and safety of specific product names, and also contains information for the consumer.

<2>See the article by S.A. Subbotina "Expenses for the initiative development of national standards", N 10, 2010.
<3>See the article by O.V. Davydova "We are developing technical specifications for food products", N 11, 2007.

Putting products into production

According to the Recommendations R 50-605-80-93 putting products into production- a set of measures to organize the industrial production of newly developed, modernized or previously mastered products at other enterprises. Putting products into production, as a rule, is carried out in two stages: preparation of production and its development. In some cases, there may be additional steps.

Pre-production- an integral part of putting products into production, containing measures to prepare and ensure the technological process of its manufacture in a given output volume. Work on pre-production can begin at the development stage. Mastering production- an integral part of putting products into production, including testing and testing the prepared technological process and mastering practical methods for manufacturing products with stable values ​​of indicators and in a given output volume. Development is the final stage of putting products into production, after which the established production begins. The decision on the development of products is made based on the results of qualification tests.

When preparing production, the following measures must be taken to ensure the readiness of production for the production of products:

• equipping production with the necessary technological equipment and means of laboratory and metrological control;
• provision of raw materials, packaging and auxiliary materials;
• training of the manufacturer's personnel;
• acquisition with national standards, specifications and technological documents;
• development of technological modes of production for the manufacture of products of the appropriate quality and the production of an experimental batch of products;
• verification of the completeness of metrological support and technological readiness of production for the production of high-quality and safe products, as well as examination (including laboratory) by authorized bodies with the issuance of relevant conclusions by them - for a newly organized production or for obtaining a license for production.

The preparation of food production is considered complete if:

• permissions of authorized bodies;
• licenses for the right to release products subject to licensing;
• hygienic assessment (if necessary);
• national standards or technical specifications for mastered products;
• technological documents (recipes, technical description, technological instructions);
• certificates of state registration issued by the Ministry of Health and Social Development for raw materials subject to such registration, finished products and equipment;
• certificates of conformity for products subject to mandatory certification;
• declarations of conformity for products subject to mandatory declaration of conformity.

At the stage of mastering newly organized production, including products previously mastered at other enterprises or manufactured according to the technical documentation of foreign firms, prototypes must be subjected to acceptance tests in order to verify product compliance with the requirements of standards or specifications and technological documents, the stability of the developed technological process and quality products. Acceptance tests are carried out by the manufacturer together with the product developer. The acceptance committee is created and appointed by order of the head of the manufacturer. It includes representatives of the developer, manufacturer of products, territorial bodies of state sanitary supervision and other interested organizations. In case of initiative developments (when there is no product development customer), acceptance tests are carried out by a commission, the composition of which is determined by the developer. Functions acceptance committee can be performed by the tasting commission of the customer (manufacturer) or developer, endowed in the established manner with such powers. When conducting acceptance tests, by decision of the commission, it is allowed to use the positive results of preliminary tests of prototypes. If the developer or manufacturer does not have necessary conditions for testing, they are carried out on a contractual basis in laboratories accredited for testing this type of product. Based on the results of acceptance tests, an act of the acceptance committee is drawn up, in which it recommends the products for production or indicates the identified inconsistencies and the timing of their elimination in the product and (or) its production technology. An action plan to eliminate the identified deficiencies is developed by the manufacturer with the participation of the developer (if necessary) and should contain information on the timing of the adjustment of technological documents and refinement of the prototype. Acceptance tests of products may be combined with tests for the purposes of certification (declaration of conformity). The approved act of the acceptance committee with positive results of the acceptance tests of the prototype and the signed bilateral acceptance certificate for the work specified in the agreement (contract) for product development give reason to consider the development of the product as completed, and the product as recommended for production. For initiative developments, the development of products is completed (with positive test results of the prototype) by the approval of the act of the acceptance committee.

The development of products is considered completed if the enterprise is ready to produce products with specified consumer properties in accordance with national standards (TS) and technological documents.

Ensuring the quality and safety of products during their development and production

The requirements for ensuring the quality and safety of new food products, materials and products during their development and production are formulated in Art. 16 of the Law on Quality and Food Safety<4>.

<4>Federal Law No. 29-FZ of February 2, 2000 "On the Quality and Safety of Food Products".

When developing new food products, materials and products, new technological processes for their manufacture, packaging, storage, transportation and sale, individual entrepreneurs and legal entities are required to justify the requirements for the quality and safety of such food products, materials and products, their packaging, labeling and information about them, maintaining the quality and safety of these food products, materials and products during their manufacture and circulation, develop programs for production control over the quality and safety of these products, materials and products, methods for testing them, and also establish the shelf life of such products, materials and products. Shelf life is established for food products, materials and products, the quality of which, after a certain period from the moment of their manufacture, deteriorates and which acquire properties that pose a danger to human health, and therefore lose their suitability for their intended use.

Indicators of the quality and safety of new food products, materials and products, their shelf life, requirements for their packaging, labeling, information about such food products, materials and products, conditions for their manufacture and circulation, production control programs for their quality and safety, test methods , methods of disposal or destruction of low-quality and hazardous food products, materials and products should be included in technical papers. Draft technical documents and prototypes of new food products, materials and products are subject to sanitary and epidemiological expertise. Draft technical documents and prototypes of new food products made from food raw materials of animal origin, in addition, are subject to veterinary and sanitary examination. The specified projects can be approved by the manufacturer only upon receipt of the conclusions of the state sanitary and epidemiological service or the state veterinary service, certifying the compliance of such food products, materials and products with the requirements of sanitary or veterinary rules and regulations, as well as safety for human health. The requirements of approved technical documents are mandatory for individual entrepreneurs and legal entities engaged in the production and circulation of specific types of food products, materials and products. New food products, materials and products are allowed to be manufactured after state registration in the manner prescribed by Art. 10 of the Law on Quality and Food Safety.

Similar requirements are contained in SanPiN 2.3.2.1078-01 "Hygienic requirements for the safety and nutritional value of food products"<5>.

<5>Approved by the Decree of the Chief State sanitary doctor RF dated 11/14/2001 N 36.

Accounting and tax accounting

Market research in order to develop new types of products. In accordance with paragraphs. 27 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, expenses for the current study (research) of the market situation, the collection of information directly related to the production and sale of goods are subject to accounting. According to clause 74.13.1 OKVED services market research includes the study of market potential, product acceptability, awareness and buying habits of consumers in order to promote the product and develop new types of products, including statistical analysis results.

In accounting, the costs of market research in order to develop new types of products should be recorded on account 97 as part of deferred expenses, and with the start of production new products write them off as expenses for ordinary activities in the manner established by the organization for deferred expenses.

R&D spending. In the process of product development, as we have already said, R&D, R&D and OTR can be carried out. The costs of such work are reflected in accounting in accordance with PBU 17/02 "Accounting for the costs of research, development and technological work".

The specified Regulation applies to research, development and technological work, for which the results are obtained (clause 2):

• subject legal protection, but not designed in established by law okay;
• not subject to legal protection under the current legislation.

At the same time, research work includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, certain federal law dated 23.08.1996 N 127-FZ "On science and state scientific and technical policy":

1. scientific (research) activity- activities aimed at obtaining and applying new knowledge, including:

• fundamental scientific research - experimental or theoretical activity aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of a person, society, environment;
• applied scientific research - research aimed primarily at the application of new knowledge to achieve practical goals and solve specific problems;

1. scientific and technical activity- activities aimed at obtaining, applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as a single system;
2. experimental developments- activities that are based on knowledge acquired as a result of scientific research or on the basis of practical experience, and is aimed at preserving human life and health, creating new materials, products, processes, devices, services, systems or methods and their further improvement.

The expenses for the implementation of R&D, R&D and OTR include (clause 9 PBU 17/02):

• the cost of the inventory and services of third-party organizations and persons used in the performance of these works;
• the cost of wages and other payments to employees directly employed in the performance of these works under an employment contract;
• the cost of special equipment and special equipment intended for use as objects of testing and research;
• depreciation of fixed assets and intangible assets used in the performance of the specified work;
• costs for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property;
• general business expenses (if they are directly related to the performance of these works);
• other costs directly related to the implementation of research, development and technical work, including the costs of testing.

Expenses for R&D, R&D and OTR are subject to write-off to expenses for ordinary activities from the 1st day of the month following the month in which the actual application of the results obtained from the performance of these works in production or for the management needs of the organization began. The write-off of expenses for each work performed is carried out in a linear way or in proportion to the volume of products (works, services). The organization determines the period for writing off expenses independently, based on the expected period of use of the results of work, during which the organization expects to receive economic benefits (income), but not more than five years. At the same time, the specified useful life cannot exceed the life of the organization. The write-off of expenses for the implementation of research, development and development work in a linear way is carried out evenly over the accepted period. With the method of writing off expenses in proportion to the volume of production, the determination of the amount of such expenses to be written off in the reporting period is made based on the quantitative indicator of the volume of production in the reporting period and the ratio total amount the cost of performing a specific work and the entire estimated volume of production for the entire period of application of the results of a specific work. During the reporting year, the write-off of the costs of R&D, R&D and OTR as expenses for ordinary activities is carried out evenly in the amount of 1/12 of the annual amount, regardless of the method used to write off the costs. There is no change in the accepted method of writing off the costs for the implementation of specific R&D, R&D and OTR during the period of application of the results of a specific work. In the event of the termination of the use of the results of work in the production of products or for the management needs of the organization, as well as in the case when it becomes obvious that there will be no economic benefits in the future from the application of the results said work, the amount of expenses for the performance of such work, not charged to expenses for ordinary activities, is subject to write-off to other expenses of the reporting period as of the date of the decision to terminate the use of the results of this work.

In tax accounting, expenses for scientific research and (or) experimental design are recognized as expenses related to the creation of new or improvement of manufactured products, in particular, expenses for invention (clause 1, article 262 of the Tax Code of the Russian Federation). We emphasize: the costs of research and development are recognized in accordance with Art. 262 of the Tax Code of the Russian Federation only if they relate to the creation of new or improvement of manufactured products. New products are, firstly, products manufactured in the country for the first time, which differ from those produced by improved properties or characteristics, and secondly, modernized products are products with new quality characteristics obtained as a result of the modernization of manufactured products, that is, the development of products on replacement of the issued one. Improved products are products whose quality has been improved by making changes to the current technical documentation. New products always receive a new designation (improved - no) and, unlike modernized, does not imply the removal of manufactured products from production.<6>.

Expenses for scientific research and (or) experimental design developments related to the creation of new or improvement of manufactured products, carried out by the taxpayer independently or jointly with other organizations (in the amount corresponding to his share of the costs), as well as on the basis of contracts under which he acts as a customer of such research or development, are recognized for tax purposes after the completion of these research or development (completion of individual stages of work) and the signing of the acceptance certificate by the parties. These expenses are evenly included in other expenses within one year, provided that research and development data are used in production and (or) in the sale of goods from the 1st day of the month following the month in which such research was completed (separate stages of research). Expenses for research and (or) development carried out in order to create new or improve existing technologies, create new types of raw materials or materials that did not give a positive result, are also subject to inclusion in other expenses evenly within one year in the amount of actually incurred expenses.

Expenses for research and development (including those that did not give a positive result) according to the List approved by Decree of the Government of the Russian Federation of December 24, 2008 N 988, are recognized in the reporting (tax) period in which they were made, and are included in other expenses in the amount of actual costs with a coefficient of 1.5. Food industry enterprises will be interested in the technologies listed in paragraph 31 of the List of technologies for environmentally friendly resource-saving production and processing of agricultural raw materials and food products:

• creation of integrated monitoring systems for the safety and quality of agricultural raw materials, used components, including GMOs, and food products;
• research in the field of combined technological processes based on the use of new highly effective methods bioconversion of agricultural raw materials, including secondary ones;
• development of end-to-end agro-food technologies for food production in accordance with the initial requirements for the food and technological adequacy of raw materials;
• development of modern technologies for processing agricultural raw materials based on the use of automated lines and robotics;
• development of highly effective general-purpose technologies, taking into account regional and demographic characteristics of nutrition;
• creation of multicomponent products for children, gerodietetic and prophylactic purposes based on the use of modern methods of food design;
• development of technologies for the production of food additives that increase the functional and consumer characteristics of products;
• development of highly efficient methods of conservation, storage and transportation of raw materials under the complex effects of physical, chemical and biological factors;
• creation of packaging materials and containers of a new generation (including bioutilizable ones) that provide the possibility of storing food products;
• study of resource-saving ways of greening the industries of processing and Food Industry in order to reduce the man-made impact on the environment.

Intangible assets. As a result of work on the development of new products, the organization may receive intangible assets. According to paragraph 3 of Art. 257 of the Tax Code of the Russian Federation, intangible assets are recognized as the results of intellectual activity acquired and (or) created by the taxpayer and other objects of intellectual property (exclusive rights to them) used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time (over 12 months). To recognize an intangible asset, it is necessary to have the ability to bring economic benefits (income) to the taxpayer, as well as the availability of duly executed documents confirming the existence of the intangible asset itself and (or) the exclusive right of the taxpayer to the results of intellectual activity (including patents, certificates, other titles of protection, contract of assignment (acquisition) of a patent, trademark). In particular, intangible assets include an invention, industrial design, utility model, trademark, appellation of origin of goods, secret of production (know-how). The initial cost of depreciable intangible assets is determined as the sum of the costs of their acquisition (creation) and bringing them to a state in which they are suitable for use, with the exception of VAT and excises. The cost of intangible assets created by the organization itself is determined as the sum of the actual costs of their creation, manufacture (including material costs, labor costs, third-party services, patent fees associated with obtaining patents, certificates), except for taxes, accounted for as expenses in accordance with the Tax Code of the Russian Federation. Does not apply to NMA:

• R&D, R&D and OTR that did not give a positive result;
• intellectual and business qualities employees of the organization, their qualifications and ability to work.

If, as a result of scientific research and (or) development work, an organization acquires exclusive rights to the results of intellectual activity, the latter are recognized as intangible assets and are subject to depreciation in accordance with paragraphs 2 and 5 of Art. 258 of the Tax Code of the Russian Federation, taking into account the provisions of paragraph 3 of Art. 259 of the Tax Code of the Russian Federation.

In accounting, an object is accounted for as an intangible asset if the conditions listed in clause 3 of PBU 14/2007 "Accounting for intangible assets" are met at a time (in particular, the object is intended for use in the production of products or for management needs; the organization has duly executed documents, confirming the existence of the asset and the rights to it - patents, certificates, other titles of protection; the object is intended for use for a period exceeding 12 months; the object is not planned to be sold, the actual value of the asset can be reliably determined). unit accounting intangible assets is an inventory item. An intangible asset is accepted for accounting at the actual (initial) cost determined as of the date of its acceptance for accounting. This is the amount, calculated in monetary terms, equal to the amount of payment in cash or other form or the amount of accounts payable, paid or accrued by the organization when acquiring, creating an asset and providing conditions for using the asset for its intended purposes. The costs of acquiring intangible assets are:

• amounts paid in accordance with an agreement on the alienation of the exclusive right to the result of intellectual activity;
• customs duties and customs fees;
• non-refundable amounts of taxes, state, patent and other fees paid in connection with the acquisition of intangible assets;
• remuneration to an intermediary organization and other persons;
• amounts paid for information and consulting services;
• other expenses directly related to the acquisition of intangible assets and the provision of conditions for the use of the asset for the planned purposes.

The costs of creating intangible assets also include:

• amounts paid for the performance of work or the provision of services to third-party organizations under orders, work contracts, author's orders or contracts for the performance of research, development and development work or technical and technical work;
• labor costs for employees directly involved in the creation of intangible assets or the performance of research, development and development work or OTR under an employment contract;
• deductions for social needs;
• expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of intangible assets, the actual (initial) cost of which is formed;
• other expenses directly related to the creation of intangible assets and the provision of conditions for the use of the asset for the planned purposes.

The expenses for the acquisition, creation of intangible assets do not include tax refunds, general business and other similar expenses (except when they are directly related to the acquisition and creation of assets); R&D, R&D and OTR expenses in the previous reporting periods, which were recognized as other income and expenses, expenses on loans and credits received (except for cases when the asset, the actual (initial) cost of which is being formed, refers to investment assets).

The cost of intangible assets with a definite useful life is repaid through depreciation over their useful life. Intangible assets with an indefinite useful life are not depreciated. When accepting intangible assets for accounting, the organization determines its useful life - the period during which it intends to use intangible assets in order to obtain economic benefits. Useful life certain types Intangible assets can be determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of the use of assets of this type. Intangible assets, the useful life of which cannot be reliably determined, are considered intangible assets with an indefinite useful life. The useful life of intangible assets is determined based on:

• the period of validity of the organization's rights to the result of intellectual activity and the period of control over the asset;
• the expected life of the asset over which the entity expects to receive economic benefits.

The determination of the monthly amount of depreciation deductions for intangible assets is carried out using a straight-line method, a diminishing balance method, or a cost write-off method in proportion to the volume of products (works). An entity chooses how to depreciate intangible assets based on the expected economic benefits from the asset, including financial results from the possible sale of this asset. In the event that the calculation of the expected flow of economic benefits from the use of intangible assets is not reliable, the amount of depreciation for such an asset is determined on a straight-line basis. Depreciation deductions for intangible assets begin on the 1st day of the month following the month of acceptance of this asset for accounting, and are accrued until the asset's value is fully repaid or it is written off from accounting. During the useful life of intangible assets, the accrual of depreciation deductions is not suspended.

The cost of commissioning during the preparation and individual testing of equipment. Such expenses ensure the fulfillment of the requirements stipulated by the working documentation, standards and specifications necessary for individual testing of individual machines, mechanisms and assemblies in order to prepare equipment for acceptance. working commission for complex testing, and increase the initial cost of equipment both in accounting (clauses 4, 7, 8 PBU 6/01 "Accounting for fixed assets") and in tax accounting (clause 1 of article 257 of the Tax Code of the Russian Federation).

Expenses for commissioning during the period of complex testing of equipment. Such expenses are incurred after the acceptance of the equipment by the working commission for comprehensive testing and are recognized in tax accounting as part of other expenses on the basis of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation as expenses for the preparation and development of production, workshops and units. In accounting, these expenses are collected on account 97 "Deferred expenses" (Instructions for the application of the Chart of Accounts) and written off during the period to which they relate, in the manner established by the organization (evenly, in proportion to the volume of production or otherwise).

Expenses for the preparation and development of new types of products and technological processes. If the production is single (individual), such costs are included in the cost of those units of production (batch of products) to which they relate. If the production is serial or mass, the costs are taken into account either as R&D (clause 4 of PBU 17/02) or as deferred expenses (the procedure for writing them off was described above). In tax accounting, these expenses will be recognized on the basis of paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation.

Improvement of technology and organization of production. Production technology is a complex of technological processes and operations that allows the production of finished products, and the organization of production is a set of coordinated production processes and interaction between workers and equipment. The costs of this group can be both capital and non-capital. The former increase the initial cost of fixed assets, the latter do not.

Capital expenditures are expenses for completion, additional equipment, reconstruction, modernization, technical re-equipment (clause 2, article 257 of the Tax Code of the Russian Federation). This rule refers to the work:

• caused by a change in the technological or service purpose of the equipment, building, structure or other OS object, increased loads and (or) other new qualities;
• on the reconstruction of existing OS facilities, related to the improvement of production and the increase in its technical and economic indicators and carried out under the OS reconstruction project in order to increase production capacity, improving the quality and changing the range of products;
• to improve the technical and economic indicators of fixed assets or their individual parts based on the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of obsolete and worn-out equipment with new, more productive ones.

The cost of work to improve technology and organization of production, which do not relate to work on completion, additional equipment, reconstruction, modernization, technical re-equipment, is taken into account as part of other expenses associated with production and sales, on the basis of paragraphs. 35 p. 1 art. 264 of the Tax Code of the Russian Federation. For example, these are works on inspection of equipment, workplaces, as a result of which recommendations are given for optimizing work, improving the use of raw materials and materials; works on redevelopment, rearrangement and readjustment of equipment. In accounting, these costs are reflected as part of overhead costs on account 25.

V.E.Karimov

Journal Expert

"Food industry:

Accounting

and taxation"

The system for developing and putting products into production (SRPP) is a set of interrelated fundamental organizational, methodological and general technical national standards that establish the main provisions, rules and requirements that ensure the technical and organizational unity of the work performed at the stages of the product life cycle, including research and development justification, development, production, operation (application, storage) of products and repair (for repaired products), as well as the interaction of stakeholders.

The system for developing and putting products into production establishes the stages and types of work at all stages of the product life cycle, as well as the relationship in this process with customers, developers, manufacturers and consumers of products. It consists of 70 normative documents.

The first SRPP standard was introduced in 1974. Since that time, the system has become a set of nationwide rules for carrying out work on the creation and development of all types of national economic products in all industries.

The main purpose of the SRPP is the establishment of organizational and technical principles and the procedure for carrying out work aimed at solving the following tasks:

ensuring the creation and production of products of a high technical level and quality, competitive in the foreign market and meeting the needs of the national economy, population and exports;

reduction of terms of development and development of production of new products;

ensuring the stability of product quality indicators;

ensuring efficient operation;

timely removal of products;

streamlining the relationship between the developer, customer, manufacturer, consumer when carrying out work established by the SRPP standards.

The designation of the standards of the SRPP system consists of (Figure 6.4):

Numbers 15 (assigned to the SRPP system);

The number indicating the number of the group of standards (table 6.5);

A two-digit number that determines the serial number of the standard in this group;

The last two (after the dash) or (four - since 2000), indicating the year the standard was registered.

Figure 6.4- An example of the designation of the SRPP standard

For example, the designation elements of the standard “GOST 15.004-88 SRPP. Personal protective equipment" have the following meaning:

15 - code of SRPP standards;

0 - group of standards "General Provisions";

04 - serial number of the standard in the group;

88 - year of registration of the standard.

Currently, the SRPP includes 16 standards.

Table 6.5– Numbers and names of groups of standards SRPP according to “GOST R 15.000-94 System for the development and production of products. Basic Provisions»

Technical preparation of production

Preparation of a project for a new product and new technologies - technical preparation of production- this is a complex of scientific, design, technological, production and economic works on the creation and development of new products and the introduction of new technologies. In the "science - technology - production - consumption" system, technical training plays the role of a link, as it combines individual research, design, experimental and organizational and technical work, as a result of which the products of science are transformed into products of production.

Depending on the industry affiliation of the enterprise, its scale, production profile, the structure and volumes of technical preparation of production can change significantly, and therefore the duration of technical training and the amount of resources used for these purposes change. There are the following forms of technical preparation of production:

The full form, which is used to organize the preparation of the release of new or modernized products of a technically complex Profile of mass and large-scale production and includes a full cycle of work on the system "science - technology - production - consumption";

Small form, which is widely used in organizing and preparing the release of products that are simple in design and technology, when introducing standard equipment and carrying out other organizational and technical measures;

Technological form that is used in preparation for implementation complex equipment, technological lines, control systems.

There are no clear boundaries between these forms of technical training. All types of work on the technical preparation of production consist of the following stages:

Scientific research, design and experimental work on the creation and development of samples of new products (design preparation);

Technological preparation, including the development of technology, the design of equipment placement, production flows, the design and manufacture of special equipment, tools, equipment, their testing, equipment adjustment, etc .;

Putting products into production.

Note that some authors call the technical preparation of production scientific and technological preparation of production, design and technological preparation of production, etc., putting the same meaning into their content. Technical preparation of production is carried out during the release of new products, as well as re-equipment, reconstruction and expansion of the enterprise or its individual production sites. Thus, design and technological preparation, as well as measures for putting products into production, are the basis of the scientific and technical organization of production at the enterprise.

The process of technical preparation of production is regulated by relevant norms, rules, requirements and standards.

Currently, about 27 intersectoral documentation systems are used, designed in the form of standards:

State Standardization System (SSS);

one system design documentation(ESKD);

Unified system of technological documentation (ESTD);

Unified system of technological preparation of production (ESTPP);

State System for Ensuring the Uniformity of Measurements (SSI);

System of labor safety standards (SSBT);

System for the development and production of products (SRPP);

State Product Testing System (SGIP), etc.
All of the above standards together create

conditions for ensuring the technical preparation of production at a high level, capable of guaranteeing the competitiveness and quality of manufactured products and their sale not only in the domestic, but also in the international market.

The level of technical preparation of production depends on many factors (technical, economic, organizational and social). To technical factors include the development and implementation of standard and standard technological processes, the use of standardized and unified technological equipment. Economic forces include phased advanced financing of work on the technical preparation of production, the provision of soft loans, the creation of a fund to stimulate the development (putting into production) of new products.

To organizational factors include the development and deepening of the specialization of production, certification of the quality of technological processes and means of technological equipment, non-standard equipment based on the results of assessing the quality of a prototype or the first industrial batch of products of the main production, improving the organization of auxiliary production.

social factors are the advanced training of performers, the mechanization and automation of production and auxiliary operations in order to improve working conditions, the development social sphere, improving the psychological atmosphere in the team. All stages of technical training are interconnected.

Stage 1. Product design (design preparation). The standard stages of product design include the following sequential work:

Development of a draft design;

Production of a prototype;

Prototype testing;

Development of a technical project;

Working draft development;

Production of an experimental batch or prototype of a product;

Testing of products of an experimental batch;

Refinement of samples according to test results;

Refinement of the working draft and its execution;

Transfer of the working draft to the bodies of technological preparation of production.

The starting point for the design of a new product is the technical (design) task, which is drawn up by the customer of the project or (under the contract) scientific or design organization. The design brief contains detailed requirements for a new product, including technical specifications, which determine the novelty and necessary consumer properties of products, the cost by cost elements (calculation items), economic efficiency compared to the old replaced equipment, output volume, main consumers of the product and suppliers of raw materials, materials, components.

Stage 2. Design of production technology (technological preparation). When mastering the production of new products, technology design is a continuation of the product design stage. At the product design stage, it is determined what a new (modernized) product should be, and at the technological preparation stage, in what way, with what technical means and methods it should be manufactured, and the cost of the product and its effectiveness are finally determined. Target process design and preparation of production - the development of a project for the technological process (technology) of manufacturing a product and the implementation of this project in the specific conditions of the enterprise.

Production technology are the methods technical means and a system of interrelated ways of producing a product or performing a specified type of work (for example, transportation). The technology includes the entire list of sequential operations for the transformation of the source material into the finished product, indicating the type and nature of the equipment, tools and devices that the worker uses at each stage of production.

Technological preparation consists of the following stages:

Development of a route technology, which contains a project for placing the sequence of technological operations (from the first to the last) along the route of the passage of units and parts of the product through the shops and sections of the enterprise, up to the receipt finished product;

Development standard technologies production, providing for limiting the number of projects and applied technological operations, establishing the uniformity of the method of processing the same type of products and the technological equipment used;

Production and adjustment of special technological equipment, machine tools, technological equipment necessary for the production of a new (modernized) product - the most time-consuming and expensive stage of technological preparation at enterprises of large-scale and mass production that produce technologically complex products. In this regard, in these industries, the transition to
the manufacture of a new product, as a rule, is combined with the reconstruction and technical re-equipment of enterprises.

The results of the design of the production technology are documented in special documentation. In many industries (including mechanical engineering), such documents are technological maps, which provide a complete description of the technological process - from the receipt of raw materials and components to the enterprise warehouse to the release of the finished product and its transfer to the sales department.

Project management of the technical preparation of production includes the following steps:

Project development planning;

Monitoring the implementation of the plan;

Correction of the plan and operational regulation of work. The initial data for planning are: 1) the volume and duration of the general plan for the technical development of the enterprise; 2) design norms and standards for determining the scope and scope of design work for all stages of technical preparation; 3) the amount of funding.

Both industry-wide and special standards are being developed for projects of technical preparation of production. Based on the standards, typical stages and a list of types of work for each stage, a schedule for the technical preparation of production is drawn up, which sequentially establishes:

Stages of preparation;

Performers by stages;

Start and end dates for each phase of work.

In the absence of design standards, analogues are used for the performed engineering and commissioning works of a similar profile. The introduction of standards makes it possible to systematize the execution of design and technological documentation in accordance with the requirements of ESKD and ESTD and provide a single approach for each enterprise to the selection and application of methods of technological preparation of production in accordance with Unified system of technological preparation of production(ESTPP).

System for the development and production of products (SRPP)- it is a system of rules governing the design, manufacture and effective use of products by the consumer. The Gosstandart of Russia, together with other departments, has developed a scientifically based system for the development and production of products. It defines the organizational and technical principles and the procedure for carrying out work to create highly efficient products. The system establishes the procedure for conducting research, development, experimental work, patent research, forecasting the technical level and trends in the development of technology, methods of packaging and transporting products, as well as the procedure for putting into production products manufactured under licenses from foreign companies; regulates the procedure for the removal from production of products that do not meet the current level. And, what is especially important, the system establishes the functions of the developer, customer (consumer), product manufacturer.

The system for developing and putting products into production, as a rule, provides for:

1) development of terms of reference;

2) development of technical and normative-technical documentation;

3) production and testing of product samples;

4) acceptance of development results;

5) preparation and development of production.

Selected from specified stages can combine, modify and supplement depending on the specifics of the product and the organization of production.

Developer based on the initial requirements of the customer (consumer) set out in the terms of reference for product design, marketing, application conditions, development trends and the existing scientific and technical reserve, conducts the necessary research and development work, including patent research, functional cost analysis , modeling, artistic design, etc. At the same time, the developer is guided by regulatory and technical and other documents that set the values ​​​​of indicators that determine the technical level of products, requirements for ensuring its competitiveness in the foreign and domestic markets (product interchangeability, compatibility of its constituent parts etc.), safety, environmental protection, reducing production costs, etc.

Customer (consumer) substantiates the requirements for products, ensures their proper use, takes part in assessing the technical level and quality of products. Technical task is developed on the basis of the results of research and development work performed, short-term and long-term forecasting, data from the analysis of domestic and foreign standards, achievements in science and technology. The terms of reference include projected indicators of product quality, reflecting the level of standardization and unification. It contains technical and economic requirements for products that determine its consumer properties and efficiency of use, a list of documents requiring joint consideration of the customer and contractor, the procedure for delivery and acceptance of development results. The terms of reference may contain requirements for the technological preparation of production, the conduct of an examination.

main goal expertise is to determine the conformity of the developed products terms of reference as well as standards. In the process of examination, the complexity of the solution of a general technical problem, its linkage with the prospect of further development, creation and production of similar products, the solution of issues of unification and standardization, the possibility of reducing the range and standard sizes of product components, as well as the number of grades and range of materials used, product compliance with the requirements safety and sanitary and hygienic standards.

Product manufacturer carries out technological preparation, ensuring the necessary level of quality of products, their release in quantities that meet the needs of the national economy and the population. Serial and mass production products are subject to acceptance and periodic tests. Acceptance tests are carried out technical quality control service(QCD) of the manufacturer, periodic tests - the manufacturer or a specialized organization with the participation of representatives of the development organization and the main consumer.

Acceptance tests of finished products are carried out, as a rule, by the selection committee created by the manufacturer of the products. If the manufacturer has representatives of the customer, they carry out tests in the presence of a representative of the manufacturer. The purpose of acceptance tests is to check the compliance of the parameters that the product actually possesses with the specified parameters in the regulatory and technical documentation and the product passport. Periodic testing products (for example, lifting and transport vehicles) are carried out in a given volume and within the time (periods) established by the technical specifications or other regulatory and technical documentation. Their purpose is to verify that the parameters of the product comply with the regulations in the prescribed time periods (compliance with the regulations is confirmed by the stability of the parameters).

The required level of technological preparation of production is confirmed by qualification tests of samples of the first industrial batch. The purpose of the tests is to confirm that the deviations of the main product parameters provided by the technology do not go beyond the permissible limits, and the shortcomings identified by the selection committee have been eliminated. With positive results of qualification tests, the development of production (putting products into production) is considered completed, the manufactured products can be supplied to the customer (consumer).

Increasing the competitiveness of products in the world market involves its certification. Certification is a procedure for confirming the conformity of products to specified requirements and is carried out by a third party.

GOST R 15.301-2016

NATIONAL STANDARD OF THE RUSSIAN FEDERATION

System for the development and production of products

PRODUCTS FOR INDUSTRIAL AND TECHNICAL PURPOSE

The procedure for developing and putting products into production

System of product development and launching into manufacture. Products of industrial and technical designation. Procedure of product development and launching into manufacture

For the text of Comparison of GOST R 15.301-2016 with GOST R 15.201-2000, see the link.
- Database manufacturer's note.
____________________________________________________________________

OKS 01.040.01
OKSTU 0015

Introduction date 2017-07-01

Foreword

Foreword

1 DEVELOPED by the Federal State unitary enterprise"All-Russian Research Institute for Standardization and Certification in Mechanical Engineering" (VNIINMASH)

2 INTRODUCED by the Technical Committee for Standardization TC 051 "Design Documentation System"

3 APPROVED AND PUT INTO EFFECT by Order of the Federal Agency for Technical Regulation and Metrology dated October 31, 2016 N 1541-st

4 INSTEAD OF GOST R 15.201-2000

5 REVISION. August 2018


The rules for the application of this standard are set out in Article 26 of the Federal Law of June 29, 2015 N 162-FZ "On standardization in the Russian Federation" . Information about changes to this standard is published in the annual (as of January 1 of the current year) information index "National Standards", and the official text of changes and amendments - in the monthly information index "National Standards". In case of revision (replacement) or cancellation of this standard, a corresponding notice will be published in the next issue of the monthly information index "National Standards". Relevant information, notification and texts are also placed in information system general use - on the official website of the Federal Agency for Technical Regulation and Metrology on the Internet (www.gost.ru)

1 area of ​​use

This standard establishes the procedure for the development and putting into production of products for industrial purposes, including the rules for the development of technical specifications, design and technological documentation, acceptance of the results of development, preparation and development of production, testing of prototypes of products and products manufactured during the development of production, as well as rules for confirming their compliance with mandatory requirements.

If necessary, the rules established in this standard can be specified in the standards of organizations and / or other documents of these organizations.

The standard does not apply to aircraft and civil ships.

The provisions of this standard shall apply to those located in the territory Russian Federation organizations and other entities economic activity regardless of the form of ownership and subordination, as well as Federal authorities executive power of the Russian Federation participating in the development and production of products in accordance with applicable law.

2 Normative references

This standard uses Normative references to the following standards:

GOST 2.001 Unified system for design documentation. General provisions

GOST 3.1001 Unified system of technological documentation. General provisions

GOST 2.102 Unified system for design documentation. Types and completeness of design documents

GOST 2.103 Unified system for design documentation. Development stages

GOST 2.105 Unified system for design documentation. General requirements for text documents

GOST 2.106 Unified system for design documentation. Text Documents

GOST 15.016 System for the development and production of products. Technical task. Requirements for content and design

GOST 15.311 System for the development and production of products. Starting production according to the technical documentation of foreign companies

GOST 16504 State product testing system. Testing and quality control of products. Basic terms and definitions

GOST R 8.563 State system for ensuring the uniformity of measurements. Techniques (methods) of measurements

GOST R 8.568 State system for ensuring the uniformity of measurements. Test equipment certification. Key points

GOST R 15.000 System for the development and production of products. Key points

GOST R 15.011 System for the development and production of products. Patent Research. Content and procedure

GOST R ISO 9001-2015 Quality management systems. Requirements

GOST R ISO 10006 Quality management systems. Design Quality Management Guide

Note - When using this standard, it is advisable to check the validity of reference standards in the public information system - on the official website of the Federal Agency for Technical Regulation and Metrology on the Internet or according to the annual information index "National Standards", which was published as of January 1 of the current year, and on issues of the monthly information index "National Standards" for the current year. If an undated referenced reference standard has been replaced, it is recommended that the current version of that standard be used, taking into account any changes made to that version. If the reference standard to which the dated reference is given is replaced, then it is recommended to use the version of this standard with the year of approval (acceptance) indicated above. If, after the approval of this standard, a change is made to the referenced standard to which a dated reference is given, affecting the provision to which the reference is given, then this provision is recommended to be applied without regard to this change. If the reference standard is canceled without replacement, then the provision in which the reference to it is given is recommended to be applied in the part that does not affect this reference.

3 Terms, definitions and abbreviations

3.1 This standard uses the terms in accordance with GOST 16504, as well as the following terms with their respective definitions.

3.1.1 mandatory requirements: Requirements established by national standards and other standardization documents based on current legislation to ensure the safety of products, works and services, protect the environment, life, health and property, ensure technical and information compatibility, interchangeability of products, uniformity of control and labeling methods, as well as other mandatory requirements established by the technical regulations and the legislation of the Russian Federation.

3.1.2 competitive basis: The principle of distribution of orders for the development (production) of products, which consists in the use of competitive selection based on the results of tenders (competitions).

3.1.3 product customer: A legal entity that provides financing for the development (creation, modernization) of products, their production and determines the basic requirements for products.

3.1.4 product manufacturer: A legal entity that produces products.

3.1.5 product consumer: Legal and/or individual using the product for its intended purpose.

3.1.6 work organization model (model): A certain combination of work organization modules that establishes a typical scheme for carrying out work and interaction rules that are objects of standardization in the SRPP.

3.1.7 work organization module (module): A systematically ordered set of typical elements of an organizational and technical mechanism, characterized by a certain target orientation, organizational completeness and the procedure for planning, providing and executing its constituent elements established for it.

3.1.8 head sample: A product manufactured according to newly developed documentation, acting simultaneously as the first samples of non-serial and small-scale products sold to the customer under special delivery conditions.

Notes

1 Non-serial products include individual copies of products or a batch, materials and substances of a limited volume, manufactured as the need arises (episodic).

2 Small-scale products are products manufactured in small batches for the needs of a particular customer (consumer).

3.2 The following abbreviations are adopted in this standard:

KD - design documentation;

OKR - experimental design work;

TD - technological documentation;

TK - terms of reference;

TR - technical regulations;

TU - technical conditions.

4 General provisions

4.1 This standard deals with the following stages and types of work life cycle products established by GOST R 15.000:

- stage "Development", type of work "R & D for product development";

- stage "Production", type of work "Putting into production".

4.2 Separate types of work on the development and production of products, characterized by a target orientation, organizational completeness, a certain sequential order of execution and planning, the presence of certain performers, are combined into work organization modules.

4.3 Subject to availability targeted programs development of products, the presence or absence of a customer, the nature of the relationship between business entities, the development and production of products is carried out according to the following models of work organization:

model 1 - the creation of products for state and municipal orders, as well as other orders financed from the federal budget and the budgets of the constituent entities of the Russian Federation (hereinafter referred to as the state order);

model 2 - creation of products by order of a specific consumer;

model 3 - initiative development of products without a specific customer at the commercial risk of the developer and manufacturer.

The work organization model is chosen based on the status of the customer, the source of financing and market conditions.

4.4 When creating products under the state order, they conclude an agreement (contract) for the work performed, drawn up in the prescribed manner, and develop a TOR or a document replacing it (hereinafter referred to as the TOR) for the work performed. As a replacement document, a document containing the necessary and sufficient requirements for product development and mutually recognized by the customer and the developer can be used.

General principles and requirements for contracts for state needs and regulation of the contract system in the field of state and municipal needs - according to Federal Laws and.

4.5 Based on the initial requirements of the customer (if any), the product developer conducts the necessary development and technological work, paying special attention to ensuring the following requirements:

- safety, protection of health and the environment, including during the operation of products;

- resource saving;

- establishing for the conditions of use of products the values ​​of indicators that determine its technical level;

- resistance to external influences;

- interchangeability and compatibility of components and products in general;

- if necessary, recycling and / or destruction and disposal of products, waste from it and disposal of hazardous waste.

4.6 The decision to develop products on an initiative basis is made taking into account the conditions of marketing.

4.7 The "Development" stage and the "Production" stage generally provide for:

- development of technical specifications for R&D;

- conducting R&D, including the development of design documentation and technical documentation, manufacturing of prototypes, testing of prototypes, acceptance of R&D results;

- finalization of the working design documentation of the prototype;

- putting into production, including pre-production, mastering production (manufacturing of the installation series, qualification tests).

The stages of a specific R&D (an integral part of the R&D), as well as the procedure for their acceptance, must be defined in the ToR for the R&D (an integral part of the R&D) and the agreement (contract) for its implementation.

4.8 At all stages of the R&D (an integral part of the R&D) and when putting products into production, the performers ensure that the mandatory requirements of the standards and TR are met.

The achieved indicators, their compliance with the requirements of the TOR for R&D (an integral part of the R&D) are evaluated upon acceptance of the stages and are reflected in the protocols (acts) of testing prototypes of products and the acts of acceptance of the R&D and R&D stages as a whole.

4.9 The relationship of the developer (manufacturer) with state supervision (control) bodies is carried out in accordance with the current legislation.

4.10 In accordance with their rules, state supervision (control) bodies submit documents confirming compliance with the mandatory requirements of standards and TR.

The composition of the documents is established by the relevant body of state supervision (control).

4.11 Products of intellectual labor obtained in the process of creating and putting products into production and being objects of intellectual property protection are used in the manner prescribed by the Federal Law.

5 Development of terms of reference for development work

5.1 The basis for the R&D for models 1 and 2 according to 4.3 is the TOR and the agreement (contract) for its implementation.

Development of TK, requirements for the construction, content and presentation of TK, as well as the procedure for agreeing and approving TK - in accordance with GOST 15.016.

In the case of proactive product development (model 3 to 4.3), the basis for performing R&D is the TK approved by the management of the development organization (or a document replacing it), based on the results of marketing, as well as patent research in accordance with GOST R 15.011.

The specific content of the TK is determined by the customer and the developer, and in case of initiative development - by the developer.

TK is a mandatory source document for the development of new (modernized, modified) products and design documentation for it.

When analyzing the agreement (contract), one should be guided by the provisions of GOST R ISO 9001 (clauses 8.1-8.3).

5.2 At any stage of product development, with the consent of the customer and the developer, in the TOR or a document replacing it, changes and additions can be made that do not violate the conditions for fulfilling the mandatory requirements of standards and TR, in accordance with GOST 15.016.

6 Development of documents, production and testing of prototypes of products

6.1 The development of design documentation, TD, and, if necessary, program documentation for products is carried out according to the rules established by the standards unified system design documentation (GOST 2.001), the Unified System for Technological Documentation (GOST 3.1001) and the Unified System for Program Documentation.

General requirements for design management (development) - in accordance with GOST R ISO 9001 (clause 8.3).

Quality requirements for design (development) - in accordance with GOST R ISO 10006.

The rules for the development of technical documentation for materials and substances are established by the developer, taking into account standardization documents, the specifics of products and the organization of their production.

6.2 In the process of developing documentation for the selection and testing of new technical solutions that ensure the achievement of the main consumer properties of products, laboratory research, bench and other tests can be carried out in accordance with GOST 16504, as well as finishing tests of experimental and prototype products in conditions that simulate real operating conditions (consumption), while taking into account the patent and legal aspects of economic use of these technical solutions.

For certain types of products or their components, testing of prototypes can be carried out under operating conditions (including in organizations - consumers of products).

The scope and content of tests necessary to prevent the production of unfinished products that do not meet the technical requirements are determined by the developer, taking into account the novelty, complexity, features of production and use of products, and customer requirements. At the same time, tests must be carried out for compliance with all mandatory requirements of standards and TR.

The need to develop, manufacture and test layouts (models), experimental and prototype products, their list and quantity is determined in the TOR and / or agreement (contract) for R&D (an integral part of R&D). This does not exclude the possibility of such work being carried out by the developer, if their need is revealed later, while the TOR and / or agreement (contract), with the consent of the customer, make appropriate changes.

Requirements for inspection and testing procedures are established in accordance with documented inspection and testing procedures to verify that the specified product requirements are met, including software tests that detail necessary types control, testing and registration.

6.3 For maintainable products, the agreement (contract) and / or TOR for R & D should provide for the development of repair documentation intended for the preparation of production, repair and control of products after repair in a repair organization (repair or service organization).

6.4 To confirm the compliance of the developed technical documentation with the initial requirements and selection best solution(if there are options) produce prototypes (pilot batches) of products, if the products are supposed to be mass-produced (with an expected constant demand). For non-serial production of products, head samples are also made.

When creating a single product, the prototype products, as a rule, are subject to sale to the customer (unless otherwise stipulated in the agreement or contract and TOR for R & D).

6.5 Testing of prototype products

6.5.1 To evaluate and control the quality of the results obtained at certain stages of R&D (R&D component), prototypes (pilot batch) of products (head samples of products) are subjected to control tests in the following categories:

- preliminary tests carried out for the purpose of preliminary verification and assessment of the degree of compliance of the prototype product with the requirements of the TOR, determining the final scope of changes in the design documentation and finalizing the design necessary to ensure that the prototype product meets the requirements of the TOR, as well as the scope of repeated and / or additional types of tests for them inclusion in the program of acceptance tests of a prototype;

- acceptance tests carried out for the purpose of final verification and confirmation of the compliance of the prototype product with the requirements of the TOR and making a decision on the readiness of the R&D results for presentation by the acceptance committee for their acceptance.

6.5.2 If the products are subject to mandatory requirements of standards and TR, subject to further mandatory confirmation of conformity (certification), the results of product acceptance tests in terms of mandatory requirements carried out in laboratories (centers) accredited in accordance with the Federal Law can be used to obtaining confirmation of compliance according to the established rules.

The place for testing prototypes of products is determined by the developer together with the manufacturer of the product [in the event that the functions of the developer and manufacturer are performed by different organizations and there are no specific conditions for testing established by state supervision (control) bodies].

6.5.3 When creating products (work organization model 1 to 4.3), state (interdepartmental, departmental) acceptance tests are carried out.

To certify the test equipment used in testing products according to this model, measuring instruments of approved types must be used, which must be verified, and measurement procedures must be certified in accordance with GOST R 8.563 and GOST R 8.568.

When creating products according to models 2 and 3 - acceptance tests with the participation of the relevant state supervision (control) bodies and other interested organizations.

For the components of products developed according to the TOR of the main R&D contractor, acceptance tests are carried out with the participation of interested organizations. The ultimate goal of these tests is to assess compliance with the requirements of the TOR according to which they are developed, and to determine the possibility of installing components in a prototype product intended for its preliminary testing.

6.5.4 The prototype samples of non-serial production are subjected to acceptance tests in order to resolve the issue of the admissibility of their intended use and to resolve the issue of the advisability of putting products into non-serial production.

6.5.5 The prototype products are tested in accordance with the requirements of this standard and taking into account the features established for it in the relevant regulatory documents.

6.5.6 Preliminary testing of products is organized by the R&D contractor.

State (interdepartmental, departmental) acceptance testing of products (model 1 to 4.3) is organized by the customer, unless otherwise stipulated by the agreement (contract).

Acceptance tests of products (models 2 and 3 according to 4.3) with the participation of interested bodies and organizations specified in 6.5.3 are organized by the developer.

Acceptance testing of prototypes of product components (developed according to the TOR of the head R&D contractor) with the participation of interested organizations is organized by the head developer for the creation of products. In other cases, testing of prototypes of product components is organized by their developer.

In the case of R&D performed during initiative development (without a specific customer), acceptance tests are organized by the developer.

The organizer is responsible for conducting the tests.

6.5.7 Preliminary and acceptance tests are carried out according to the relevant test programs and procedures developed and approved by the party responsible for these tests.

Programs and test methods are developed on the basis of the requirements of the TOR, design documentation using, if necessary, standard programs, typical (standardized) test methods and standards regarding the organization and conduct of tests.

The test program includes:

- test object;

- the purpose of the tests;

- scope of tests;



- material and technical support of tests;

- metrological support of tests;

- Test reporting.

The test programs include lists of specific checks (tasks to be solved, assessments) that should be carried out during tests to confirm compliance with the requirements of the TOR with links to the relevant test methods.

The program and methodology for acceptance testing of prototypes of products must, in addition, contain a check of a set of working design documentation (including a draft specification for industrial production of products) to make a decision on the suitability of documentation in industrial production.

The test methodology includes:

- evaluated characteristics (properties, indicators) of products;

- conditions and procedure for testing;

- methods of processing, analysis and evaluation of test results;

- the means of testing, control and measurement used;

- reporting.

Designation, design and content of programs and methods for testing products - in accordance with GOST 2.102, GOST 2.105 and GOST 2.106.

Test methods used to determine the conformity of products to mandatory requirements, if they are not standardized methods, must be certified in the prescribed manner and agreed with the relevant state supervision (control) bodies.

6.5.8 Tests are carried out after checking the readiness of test sites (laboratories, testing centers, etc.) to ensure technical requirements, safety requirements and after appointing responsible specialists for all work in preparing and conducting tests, evaluating product characteristics with established measurement accuracy and registering their results.

6.5.9 To conduct preliminary and acceptance tests, as a rule, a testing commission is appointed, which includes representatives of the developer, the manufacturer of the prototype (pilot batch) and specialists of the testing organization (testing center, laboratory), who control the completeness of the test program , compliance with the terms of testing, reliability, objectivity of test results and their documentation.

If necessary, the commission for testing may include representatives of the customer, component suppliers and experts from expert organizations.

As a rule, a representative of the developer is appointed as the chairman of the testing commission, who provides general management and organizes interaction between organizations whose representatives are members of the testing commission.

With the consent of the organizations concerned, it is allowed to conduct tests without appointing a commission, but with the assignment of its functions and duties to the relevant services of the organization conducting the tests.

6.5.10 By the beginning of the tests, the measures for their preparation should be completed, providing for:

- availability, suitability, sufficiency and operability at the test site of logistical and metrological support facilities that guarantee the creation of test conditions and modes corresponding to those specified in the test program;

- training and, if necessary, certification of personnel admitted to testing;

- Appointment of the commission or relevant organizations and their services (if the commission is not appointed);

- timely submission to the test site of a prototype product with a set of design, regulatory and other documentation provided for by the test program.

6.5.11 In the process of testing, the progress and results of tests are documented in the form and within the time limits specified in the test program.

In case of non-compliance of a product sample with the requirements of the TOR or design documentation or its failure, the tests may be interrupted or terminated, which is documented.

6.5.12 The specified and actual data obtained during the tests are reflected in the protocol (s).

6.5.13 In the test reports, texts relating to checks of mandatory requirements should be drawn up in accordance with the requirements of the conformity assessment rules for and .

6.5.14 Positive results for all or certain types of tests and checks obtained during preliminary tests can be credited as positive results for similar types of tests and checks submitted for acceptance tests, if there is a corresponding decision of the test commission.

Upon completion of preliminary tests, the developer assigns the letter "O" to the developed design documentation and TD. The letters KD are assigned according to GOST 2.103.

Positive results of all tests provided for by the acceptance test program are the basis for presenting the results of the R&D to the acceptance committee for their acceptance. The letter "O" is assigned by the acceptance committee after the acceptance tests and consideration of the complete set of design documentation.

The test results are considered negative if negative results are obtained for at least one item from the tests provided for by the test program and / or the acceptance committee negatively assesses the technological readiness of the enterprise for the possibility of manufacturing products.

Upon completion of acceptance tests, prototypes or samples of an experimental batch are considered to have fulfilled their functions. Their further use (as units of non-serial production) is determined in the act of acceptance tests.

Disposal or destruction of prototypes is determined by a special decision that meets the current legislation.

6.5.15 When accepting the results of the work, the state supervision (control) bodies determine the degree of compliance of the products with the mandatory requirements of standards and TR and issue a final conclusion based on the test results.

7 Acceptance of product development results

7.1 In order to accept the results of development and assess the possibility of putting the developed products into production by order of the customer (in its absence, by order of the developer), an acceptance committee is created, which includes representatives of the customer (if any), the developer, the manufacturer of the prototype (pilot batch), test organizations (centers, laboratories) that tested the prototype, representatives of organizations that agreed on the TOR and are interested in considering the results of R&D, as well as, if necessary, representatives of state supervision (control) bodies and expert organizations. Representation for participation in the acceptance committee and the timing of its conduct are preliminarily agreed by the customer with the involved organizations and institutions.

As a rule, a representative of the customer is appointed as the chairman of the commission, and in the absence of the customer, a representative of the developer.

7.2 The state supervision (control) bodies, determined by the current legislation for this product, may, if necessary and at the request of the developer, participate in the acceptance committee or send the developer a conclusion on the compliance of the developed product with the mandatory requirements of standards and TR based on the results of the tests.

In the absence of representatives of the supervisory authorities in the acceptance committee, as well as letters of approval on their participation in it, as well as relevant conclusions, it is believed that the supervisory authorities agree to accept the results of the R&D or are not interested in development.

7.3 The developer submits to the acceptance committee the TOR for the implementation of R&D, a draft specification or standard of the type of specification (if their development is provided), design documentation and / or TD requiring joint consideration, a patent research report, test reports signed by persons who conducted specific types of tests and checks , an act on the results of acceptance tests, signed by members of the commission for testing, if such a commission was created, or by the head of the organization that conducted the tests, and other technical documents and materials required by law, confirming the compliance of the developed products with the TOR and / or agreement (contract) and certifying its technical level and competitiveness.

The acceptance committee, as a rule, is also presented with prototypes of products, and if their manufacture was not provided for, a prototype or a single product created as part of the R&D.

7.4 Based on the results of consideration of the submitted materials, the commission draws up an act in which it indicates:

- compliance of samples of the developed (manufactured) products with the requirements specified in the TOR, the admissibility of its production (delivery to the consumer);

- results of assessment of the technical level and competitiveness of products, including in the patent and legal aspect;

- results of the evaluation of the developed technical documentation (including the draft specifications and operational documentation);

- recommendations on the possibility of further use of prototype products;

- recommendations on the production of the installation series and its volume when performing work on putting products into production;

- comments and suggestions on the improvement of products and documentation (if necessary);

- the procedure and method for the liquidation of products;

- recommendations for assigning the letter "O" to the developed design documentation and technical documentation;

- other recommendations, comments and proposals of the acceptance committee.

The act of the acceptance committee is approved by the customer.

Approval of the act of the acceptance committee means the completion of the development, the termination of the TOR (if it does not apply to further work), the approval of the submitted design documentation (including the draft specifications and operational documents) and TD.

7.5 According to the results of the work of the acceptance committee, it is allowed to assign the letter "A", in the case of preparation and development of production in the process of manufacturing a prototype product.

8 Preparation and development of production (putting into production) of products

8.1 Preparation and development of production, which are the stages of putting products into production, are carried out in order to ensure the readiness of production for the manufacture and release (delivery) of newly developed (modernized, modified) or previously produced by another organization products in a given volume that meets the requirements of the design documentation.

8.2 Putting products into production is carried out at the decision of the manufacturer (supplier) if there is a potential customer (consumer) of the products and the prospect of concluding a supply contract with him or, in the absence of such, at his own commercial risk.

By the time the production starts, the manufacturer must resolve issues related to obtaining, updating the design documentation and the rules for owning the intellectual property contained therein, in accordance with 4.11.

8.3 By the time the production is put into production, for which the mandatory requirements of standards and TR are established, the results of acceptance tests must be recognized by state supervision (control) bodies - see 7.2.

8.4 To perform the pre-production stage, the manufacturer receives from the developer (the holder of the original CD):

- an accounted duplicate of a complete and up-to-date set of design documentation with a letter not lower than "O";

- registered duplicate of the patent form (if patent research took place during the R&D process);

- a copy of the act of the acceptance committee;

- list of input control of materials and components.

8.5 At the pre-production stage, the manufacturer must perform work to ensure the technological readiness of the organization for the manufacture of products within the terms specified in the agreement (contract) in the specified volumes, in accordance with the requirements of the design documentation, technical documentation and current legislation, as well as work on:

- conclusion of agreements (contracts) with suppliers of components and materials and license agreements with copyright holders for the use of objects of industrial and intellectual property;

- preparation and submission to the territorial bodies of Rosstandart of a catalog sheet of products in the prescribed manner according to the rules;

- other jobs.

The preparation of production is considered complete when the manufacturer of the product has received all the necessary documentation, developed (worked out) the TD for the manufacture of products, tested and debugged the means of technological equipment and technological processes, trained (if necessary, certified) the personnel involved in the manufacture, testing and control of products, and readiness for the development of production has been established.

8.6 At the stage of development of production, perform:

- production of an initial series (the first industrial batch) of products according to design documentation of a letter not lower than "O";

- qualification tests;

- conducting a qualification commission;

- further testing (if necessary) of the design for manufacturability;

- adjustment of design documentation and TD with the assignment of the letter "A" to documents (when mastering production new organization The TD may be assigned the letter "O").

8.7 During the period of putting into production, the manufacturer (supplier) conducts all necessary work for the subsequent certification of products for which the mandatory requirements of standards and TR are established.

8.8 The production of products according to the technical documentation of foreign companies is carried out in accordance with GOST 15.311, taking into account the requirements of this standard.

8.9 In order to assess the readiness of the organization to release products in the amount determined by the agreement (contract), qualification tests are carried out.

8.10 Qualification tests are carried out according to the program and methodology developed and approved by the manufacturer with the participation of the product developer and agreed with the customer (consumer) of the product, if any.

The program specifies:

- the number of samples to be tested, which are selected from among the units of the installation series and passed the control in the scope of checks provided for by the technical specifications for acceptance tests;

- types of tests specified in the technical specifications for products and included in the scope of periodic tests, as well as other checks and types of tests that allow a more complete assessment of the developed technological process and the readiness of the manufacturer to produce the required number of product units;

- test methods;

- test site.

It is allowed not to include in the program of qualification tests the verification of certain requirements of the design documentation, which cannot change during the work on putting into production.

8.11 Qualification tests are organized and ensured by the manufacturer according to the approved program and methodology. The manufacturer conducts qualification tests using its own forces and means.

If it is necessary to conduct certain types of tests in third-party testing organizations (centers, laboratories) that have the necessary scope of accreditation, the manufacturer ensures that they are carried out in such organizations on contractual terms.

8.12 Testing is documented by test reports, which reflect the actual data of checks, inspections, control, measurements and other data.

8.13 To evaluate the results of qualification tests and the readiness of the manufacturer's production for the release of products that comply with the specifications in the required volume, a qualification commission is created by the order of the manufacturer.

The qualification commission includes representatives of the manufacturer (supplier) of the products, the customer (consumer) of the products, and, if necessary, representatives of the bodies exercising supervision in the field of production of the developed products, representatives of testing organizations and representatives of organizations and institutions that have agreed on the specifications and / or interested in considering the results of putting products into production.

Representation for participation in the qualification commission and the terms of its holding are preliminarily agreed by the manufacturer with the organizations involved. In the absence of representatives of the supervisory authorities in the composition of the qualification commission, as well as approval letters on their participation in it, it is believed that the supervisory authorities positively evaluate the results of putting products into production or are not interested in their consideration.

As a rule, a representative of the manufacturer is appointed as the chairman of the commission.

For the qualification commission, the manufacturer of products in without fail submits the following documents:

- approved program and methodology of qualification tests;

- test reports and inspections of product samples from the installation series, carried out as part of qualification tests, including acceptance tests, and others accounting documents, provided by the program and methodology of qualification tests;

- a complete set of TD, developed and used for the manufacture of the installation series;

- certificate of verification/calibration of measuring instruments, certification of technological and testing equipment involved in the manufacture of products in accordance with the TD;

- a certificate of qualification of the personnel involved in the manufacture of products in accordance with the TD.

In the course of work, members of the commission may request other documents, the consideration of which is necessary.

The results of the work of the qualification commission are documented in an act, which is signed by the members of the commission and approved by the chairman of the commission.

The act of the qualification commission reflects:

- the composition of the documents considered in the process of work;

- completeness of the program implementation, objectivity and reliability of the results of qualification tests;

- overall score technological equipment and readiness of production for the production of products in the required volumes on the basis of the submitted documents, the inspection of production and manufactured product samples, the results of selective control of compliance with technological discipline at the workplace (if any);

- assessment of the readiness of the design documentation for approval in the prescribed manner with the assignment of the letter "A" (if necessary);

- recommendations for assigning the next letter TD;

- recommendations for the acceptance and delivery of product samples from the installation series.

The test results are considered negative if negative results are obtained for at least one of the items provided for by the program and / or test methodology.

In the event of a negative assessment by the commission of the results of putting products into production, the members of the commission draw up and sign a list of shortcomings identified in the course of the work of the commission, and recommendations for their elimination.

The manufacturer, if necessary, agrees on an increase in the size of the installation series, eliminates the identified deficiencies and repeats the measures provided for in this section.

8.14 Delivery of products during the development of its production is allowed, if the manufacturer can confirm the compliance of this product with the mandatory requirements of standards and TR.

Units of production of the installation series are not classified as commercial products, as a result of which the technical control service only controls them, and accepts them for delivery only at the request of the consumer.

8.15 With positive results of qualification tests, the development of production is considered completed.

Bibliography

Electronic text of the document
prepared by Kodeks JSC and verified against:
official publication
M.: Standartinform, 2018

The country's need for necessary products and the growing demand of the population for a variety of goods require the industry to produce products that embody the latest achievements of scientific thought, meet the highest technical, economic, aesthetic and other consumer requirements and be competitive in the foreign market.

This problem is solved by rational organization of the process of development and putting into production of products of new technology. The development and production of products in the general case involves the following work (GOST 15.001-73): a) development, coordination and approval of the terms of reference; b) development and examination of technical documentation; c) production of prototypes (pilot batches); d) testing and acceptance of prototypes (pilot batches); e) making a decision on putting products into production; f) preparation of production; g) development of production.

The release of products by the enterprise includes the manufacture of various technical items, which are defined by the term "product". According to GOST 2.101-68, a product is any item or set of production items to be manufactured at an enterprise.

The following products have been installed:

a) detail - a product made of a material that is homogeneous in name and grade without the use of assembly operations;

b) assembly unit - a product, the components of which are to be connected at the manufacturing plant by assembly operations;

c) complex - several products not connected by assembly operations, but intended to perform interrelated operational functions;

d) kit - a set of parts or assembly units that have a general operational purpose of an auxiliary nature.

Based on the study of the needs of society, the technical and economic indicators of new products are determined. The products to be developed and put into production must meet the requirements in terms of technical level and quality. the highest category quality at the time of development of its production. The requirements laid down in the development of products must guarantee the possibility of its release with indicators that are at the level of the best domestic and world achievements or exceed them and ensure competitiveness in the foreign market, economic efficiency and meeting the needs of the national economy, population and exports.

The technical and economic indicators of new products are drawn up in the form of an application (GOST 15.001-73) for the development and development, which is compiled by the customer organization. This application indicates the name of the product, the purpose and purpose of the development, the proposed developer, the estimated need for the ordered products for a certain period, the timing of the production of a prototype, the start of industrial production and supply, sources of funding. The application is submitted to the development organization for the development of technical specifications.

The initial stage of the complex of works on the creation, development and implementation of new technology is research work (R&D), which is carried out in order to obtain scientifically based initial data for the development of technical specifications for new and modernized products.

The basis for conducting research is an order-order (contract).

Conducting research is divided into the following stages: a) development of terms of reference for the implementation of research; b) choice of research direction; c) theoretical and experimental research; d) generalization and evaluation of research results.

A mandatory source document that defines the purpose, content, procedure for conducting work, as well as the intended method for implementing the results of research, is the terms of reference for the implementation of research, which in general should consist of the following sections: the basis for the work, the stages of research, the main requirements for the implementation R&D, method of implementation of R&D results, list of technical documentation submitted upon completion of work, procedure for review and acceptance of R&D, feasibility study, annexes.

The stage "Selecting the direction of research" is performed for a systematic analysis of the issue under study and the identification of research directions based on it.

The stage "Theoretical and experimental studies" is carried out in order to obtain the necessary theoretical justifications for the proposed solution for the object of study, confirmed, as a rule, by experimental studies.

Recommendations of completed R&D should ensure the possibility of creating products that correspond in their technical level to the highest quality category, taking into account scientific forecasting for the period of its production and rational use raw materials, materials, fuel and energy.

At the stage "Generalization and evaluation of research results" a report on research is compiled. The report should contain a summary of the results of the work carried out at all stages of research and recommendations for product development. General requirements, structure and rules for the preparation of the report are given in GOST 7.32-81.

To identify the most effective solutions based on the results of research, development work (R&D) can be carried out.

Development work is carried out in accordance with the terms of reference for the development of design documentation for the product, including acceptance testing of prototypes (pilot batches).

The development of design documentation in the general case is carried out in several stages: technical proposal, preliminary design, technical project, working design documentation (GOST 2.103-68).

When developing electrical products, design documentation is carried out in two stages: a draft or technical design and working documentation. In the presence of preliminary study or creation

upgraded products develop only working documentation.

A draft (technical) project must contain an art and design part, which is performed by an organization (enterprise) - a developer of design documentation or a specialized art and design organization.

An integral part of the art and design development is a life-size model of the product with an imitation of finish appearance, a map of variants of the color and texture solution for finishing the product (if necessary), as well as a layout of individual packaging, if it is provided.

Technical documentation is subject to examination. Examination of documentation is carried out by leading (head) organizations by type of product simultaneously with the examination of consumer properties of products. For examination of the technical documentation of electrical household products, a copy of the technical assignment, drawing general view, outline drawing, explanatory note, circuit diagrams, a map of the technical level and quality of products, a patent form or patent research report, a layout of the appearance or its color photographs.

Examination of technical documentation is carried out to determine the compliance of the developed products with the terms of reference and the required technical level, including the degree of unification and standardization.

The stages of development at which examination is carried out, the types of products whose documentation is subjected to examination, etc., are established by leading ministries or leading organizations. The results of the examination should be taken into account when developing technical documentation.

After the completion of the development of the necessary technical documentation and its transfer to the manufacturer, the developer organization exercises architectural supervision over the development and production of products.

The objects of author's supervision are products or their components, technical documentation, materials, semi-finished products and components used in the manufacture of products, technological process, metrological support.