As one of the stages in the creation and subsequent development of new technologies, experimental work is performed. They suggest the manufacture of samples under conditions as close as possible to production. The experimental (experimental) batch differs from the usual one primarily in volume. It is necessary to reduce the time and cost of the cycle from inspection to industrial production.
Specificity
The main features of experimental production include:
- A large range of products mastered at the same time.
- Continuous change and non-repeatability of production facilities.
- A large number of design changes.
- Shortened preparation time.
The experimental batch, as a rule, is original. In this regard, it is considered quite normal to introduce a large number of adjustments into technical and design documents.
Tasks
Why is an experimental batch being created? The release of samples is aimed at materializing the activities of technologists, scientists, and designers. The experimental batch allows you to determine the possibility of transferring products to mass production, to establish the timing of development in industrial conditions in the required volumes. In addition, indicators of reliability, durability, and product safety are investigated. At automobile plants, in the food industry, and other enterprises, an experimental batch is always first created. In some cases, samples after testing are not put on the conveyor. So it was with the Audi 100. A pilot batch with a rotary piston motor was rejected after a successful test. The reason for the refusal to issue became doubts about the profitability of cars.
Goals
Production of an experimental batch is aimed at:
- Ensuring the proper quality of processing, assembly of products in accordance with technical conditions.
- Adjustment of the process planned for serial production.
- Identification and elimination of defects in technological equipment, additional and fitting work that arose during the manufacture of parts, assembly and subsequent testing.
Experienced (experimental) batch of products: accounting
When summarizing information and including it in the register, the accountant performs a number of tasks. The main ones include:
- Establishment of classification features. This is necessary to assign samples to a specific category of non-current assets.
- Establishment of compliance of work performed with R&D agreements.
- Identification of results.
- Comparison of the results of R&D with the development of new products or the improvement of previously produced ones.
The current accounting regulations do not explicitly disclose in what form it is necessary to reflect information on the experimental batches. This, in turn, leads to many practical problems.
Difficulties
How are doubts resolved when an experimental batch of products falls? Accounting for samples that were created as part of R&D is currently not explicitly regulated. Nevertheless, all costs for the production of products must be precisely determined in accordance with the rules of regulatory enactments and documented. Since the nomenclature of the work carried out is quite wide, the number of participants in the events is quite large, and the methods and forms of their organization are very different at various stages of the product’s life cycle, development and production of it is carried out individually. In practice, it is very difficult to differentiate processes aimed at improving products and creating new objects. In some cases, it is difficult to determine the future purpose of the goods for serial production. One of the features of R&D is the fact that for these works there is always a risk of a lack of results provided for in the technical documentation, for quite objective reasons. Such ambiguity is caused by uncertainty, the uncertainty of the upcoming use of products, as they are new.
Features of cost
The implementation of experimental work involves various costs. The cost of production is the valuation of natural and labor resources, materials, fuels, raw materials, fixed assets, energy, etc. It consists of the costs that are directly carried out by a research organization, as well as third-party entities - manufacturing enterprises. The cost is divided into full and own. The first includes the costs incurred by the company without taking into account the costs of third-party companies. The full cost, respectively, is formed from all costs. Classification is also carried out depending on the sources and content of the primary information. On this basis, the cost is divided into actual and planned. The costs included in the original price of products include the costs of exploratory research, development of proposals, settlement measures, modeling. They also include the costs associated with the selection and study of relevant literature, information publications, both domestic and foreign, analysis of patent purity, compilation of an analytical review, methods.
Mandatory costs include the costs of design, preparation of working documents, direct manufacture of products, their debugging, installation and other activities. The enterprise also incurs costs for testing, summarizing their results, formulating justifications for the inexpediency (or expediency) of the subsequent implementation of the experimental work.