The experimental party - what is it?

Experimental work is one of the stages in the creation and subsequent development of new technologies. They assume the production of samples under conditions that are as close to production as possible. Experimental (experimental) party differs from usual in the first place by volume. It is necessary to reduce time and money for the cycle from inspection to industrial production.

Specificity

The main features of the experimental production can be named:

1. A large range of products that are developed at the same time.
2. Continuous change and unrepeatability of production facilities.
3. A large number of design changes.
4. Shortened training period.

The experimental party, as a rule, is original. In this regard, it is considered quite common to make a large number of adjustments to technical and design documents.

Tasks

Why create an experimental party? The issue of samples is aimed at materializing the activities of technologists, scientists, designers. The experimental batch allows to determine the possibility of transferring products into batch production, to establish the terms of development in industrial conditions in the required volumes. In addition, the indicators of reliability, durability, safety of products are investigated. At automobile factories, in the food industry, other enterprises, an experimental party is always created first. In some cases, the samples are not put on the conveyor after the tests. So it was with the "Audi-100". The experimental batch with a rotary piston engine was rejected after a successful test. The reason for the refusal was the doubts about the profitability of cars.

Objectives

The production of the experimental batch is aimed at:

1. Ensuring the proper quality of processing, assembly of products in accordance with technical conditions.
2. The process is planned for serial production.
3. Identification and elimination of defects in tooling, additional and fitting work that occurred in the manufacture of parts, assembly and subsequent testing.

Experimental (experimental) production lot: accounting

When summarizing information and including them in the register, the accountant performs a number of tasks. The main of them include:

1. Establishment of classification characteristics. This is necessary for assigning samples to a specific category of non-current assets.
2. Establishment of conformity of the works to R & D agreements.
3. Identification of results.
4. Comparison of the results of R & D with the development of new products or the improvement of those produced earlier.

The current regulations on accounting clearly do not disclose, in what form it is necessary to reflect information about experimental batches. This, in turn, causes a lot of practical problems.

Difficulties

How are doubts resolved when an experimental batch of products is coming? The accounting of samples that were created within the framework of R & D execution is currently unambiguously not regulated. Nevertheless, all costs for the production of products must be accurately determined according to the rules of normative acts and documented. Since the nomenclature of the work is quite broad, 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 in production is carried out on an individual basis. It is very difficult in practice to differentiate processes aimed at improving products and creating new objects. In some cases it is problematic to determine the future purpose of goods for serial production. As one of the features of R & D is that for these works there is always a great risk of the lack of the result provided for in the technical documentation, for quite objective reasons. Such ambiguity is due to the uncertainty, the uncertainty of the upcoming use of products, since they are new.

Peculiarities of cost price

The implementation of experimental work is associated with various costs. The cost of production is the valuation of natural and labor resources, materials, fuel, raw materials, OS, energy, etc. It consists of the costs that the research organization directly carries out, as well as third-party entities - manufacturing enterprises. The cost is divided into full and own. The first includes the costs incurred by the enterprise without taking into account the costs of third-party companies. The total cost price, respectively, is formed from all costs. Classification is also carried out depending on the sources and content of primary information. On this basis, the cost is divided into actual and planned. The costs included in the initial price of the products include the costs of exploratory research, development of proposals, calculation activities, modeling. They also include the costs associated with the selection and study of relevant literature, information publications, both domestic and foreign, by conducting an analysis of patent purity, drafting an analytical review, methodologies. In mandatory order, the cost includes the costs of designing, drawing up working documents, direct product manufacturing, debugging, installation and other activities. The enterprise also faces the costs of testing, the generalization of their results, the formulation of justifications for the inexpediency (or expediency) of the subsequent performance of experimental work.