Modernization GOST definition. Creation of a prototype product
Technical solutions adopted by designers at the design stage should be selected taking into account the main directions of the future development of the relevant industries, and plans for the growth of technical and economic indicators of enterprises.
The procedure for the development and production of mechanical engineering products is regulated by an industry standard developed on the basis of a state standard.
The industry standard establishes the procedure for planning, financing, developing, agreeing and approving technical specifications and design documentation, manufacturing, testing and acceptance of a prototype (or pilot batch), mastering serial production and control tests of new and modernized products.
A mandatory initial document for the creation of new and modernized products with a change in the designation indicators (while maintaining the basic design scheme) is the technical task (TOR), which is developed jointly by the research institute (SRI) and the design institute with the involvement of the manufacturer.
The research institute provides scientific substantiation of the main indicators of the purpose of the product to be developed, and the design and design institute develops its circuit solution and a fundamental constructive tie.
In cases where the modernization of the product is aimed at improving the reliability indicators, ergonomic indicators, etc. (while maintaining the destination indicators), the technical specification is developed by the design institute together with the manufacturer.
The development of technical specifications is carried out on the basis of completed research and experimental work, scientific forecasting, current standards and regulations, analysis of advanced achievements and the technical level of domestic and foreign technology, patent documentation, operating experience of serial products.
TK establishes the main purpose, conditions and scope of the product being developed, determines the terms of work, performers, production volumes, quality indicators, technical and economic requirements, safety and health requirements.
The requirements for the product and included in the TK should be based on the latest achievements of science and technology, on the need to ensure an advanced technical level and create a product of the highest quality category. The use of the developed product should provide an economic or social effect in the industry.
TK after agreement and approval is the basis for the implementation of design developments. When creating a complex of equipment or a unit, TK is developed for the entire complex or unit.
The stages of creating a prototype are: development of design documentation; manufacturing; preliminary tests and fine-tuning; acceptance tests.
In turn, the design documentation includes the following: technical proposal; preliminary design; technical project; working documentation
The stages of development of design documentation are established by a unified system for design documentation (ESKD).
The technical proposal contains a technical and economic justification for the feasibility of designing a product in accordance with the TOR, possible options implementation of technical specifications, comparison of the developed design with similar designs, verification of patentability, etc.,
The technical proposal is developed and approved by the developer. After approval, the technical proposal is the basis for the implementation of the subsequent stages of the development of design documentation.
The draft design contains fundamental design solutions that give a general idea of \u200b\u200bthe device and the principle of operation of the product (general drawing, diagrams), as well as data that determine its purpose, main parameters and the calculation of the economic effect.
The set of the draft design also includes: a certificate of the conducted patent research, a map of the technical level and quality and, if necessary, tablets of general artistic design and ergonomic solutions. The preliminary design is approved by the developer.
The technical project contains the final technical solutions that give a complete picture of the device under development and the necessary initial data for the preparation of working documentation;
The set of the technical project includes: drawings (general view and dimensional), diagrams; bill of purchased products and technical design; calculation of the economic effect; certificate of the conducted patent research; technical level and quality map.
After agreement and approval by the developer, it serves as the basis for the development of working documentation.
Working documentation is developed by the design institute together with the manufacturer based on the technical specification and technical design. The set of working documentation for a prototype includes: drawings of parts, assembly units, if necessary, assembly and dimensional; electrical, hydraulic, kinematic and other schemes; specification; lists of specifications, reference documents, approval of the use of purchased products; calculations of strength, dimensional chains, coefficient of applicability, economic effect; map of technical level and product quality; operational documents; programs and methods of preliminary and acceptance tests.
Along with the working documentation, the manufacturer, independently or with the involvement of technological institutes, develops technological documentation for a prototype (pilot batch) in accordance with the requirements of ESKD.
Thus, the process of developing design documentation is a gradual refinement of the project and an approximation to the development of working documentation, according to which the product is manufactured. The multistage design process indicates the complexity of the task and high requirements for the quality of decisions made, since errors lead to the need to eliminate them during production and cause additional costs of time and money.
Improving the quality of the decisions made can be achieved by the parallel development of several project options.
An increase in the number of competing options at all design stages can be successfully carried out in the automation of design work.
A prototype or a pilot batch made on the basis of working documentation must undergo preliminary tests to determine their compliance with the TOR and design documentation, to identify and eliminate design flaws and manufacturing defects.
Upon completion of the finishing work, the prototype of the product undergoes acceptance tests to determine its compliance with the TOR, the requirements of standards and design documentation, safety and sanitary and hygienic requirements, the possibility of putting the product into serial production.
The conditions for conducting acceptance tests must meet the requirements specified in the TOR of the area and the mining technical conditions for using the product in order to identify its performance, reliability indicators and economic indicators.
With positive results of acceptance tests, the interdepartmental commission makes recommendations:
on setting up a product for serial production;
by the volume of the installation series;
to finalize the product and adjust the design documentation;
for assigning a product to a certain quality category in accordance with its technical level.
If the product has not passed the acceptance tests, the acceptance certificate is not drawn up. The acceptance test report indicates the main reasons due to which the prototype was not accepted, and recommendations for further work are given.
Mastering the serial production of a product begins with adjusting the working documentation based on the results of acceptance tests and technological preparation of their production.
The start of serial production is the manufacture of the product installation series.
Yuri MATVEEV, head of the sector of the Federal State Institution of Scientific Research Center "Protection" of the Ministry of Internal Affairs of Russia
Yuri SAFONOV, Senior Researcher, FKU Research Center "Protection" of the Ministry of Internal Affairs of Russia
Natalya METELEVA, Senior Researcher, FKU Research Center "Protection" of the Ministry of Internal Affairs of Russia
Among the variety of products, including security devices, one can find specimens that outwardly differ little from each other, but have differences, for example, in price. And if an inquisitive buyer looks for the reason for this difference, he may find that these products are somewhat different in designation. Although this difference is quite insignificant (sometimes one letter or number). And if you look at the operational documentation, it turns out that this is the modernization of a product already familiar to us. What is modernization and why is it needed?
The concept of "modernization" is very multifaceted and can cover a wide variety of areas of knowledge. Modernization processes are an integral part of the development of any state. Modernization is economic, political, cultural, social, industrial, technological, technical. In our case, the last three are relevant. Modernization is the process of changing any objects, giving them modern properties that meet the requirements of the time. Modernization is an improvement, improvement, renewal of an object, bringing it in line with new requirements and norms, technical conditions, and quality indicators. The word "modernization" is of foreign origin from the French modernization (moderne - newest, modern). That is, this concept means change in accordance with the latest, modern requirements and norms.
The retrofitted product must be adapted to modern styles, views, ideas, tastes, needs.
Let's turn to technical modernization. The definition of modernization in relation to technical products can be found in GOST R 53736-2009. According to this document, the modernization of products is a set of works carried out in order to improve individual characteristics and quality indicators of products by limited changes in their design. Modernization in technology is the revision of an outdated product in service, through minor changes in order to bring it in line with new requirements.
Sometimes they confuse modernization and modification. Despite the apparent kinship of concepts, they are not the same thing. In the process of modernization, development is carried out in order to replace the manufactured product with a product with improved individual quality indicators, only some of its design parameters change. The modernization is carried out according to the general rules of product development, and the modernized product is assigned a new designation while preserving the designation elements of the modernized product. As a rule, obsolete products intended for later removal from production are subject to modernization. The term "modernization" is also used in relation to instruments, machines and equipment in service. Therefore, it is wrong to refer to the modernization of work on the creation of modifications of products and on the improvement of products directly in the production process. Modification comes from the French word modification and means modification, transformation of something that does not affect the main purpose, but adds new properties, for example, a modified model from the family of the same type of cars, devices, etc., slightly different from the main model. In other words, products that have been manufactured by the enterprise and operated by the consumer for some time are subject to modernization. And the modification is carried out with products that are still at the production stage, and their serial production has not been established to the proper extent. Or, in short: a modification is a change and an upgrade is an update.
The modernization of technical products can be aimed at updating the appearance or design, for any reason not satisfying the consumer. Let's call it conditionally "external modernization". For example, a motorist is satisfied with the interior of the car - it is quite comfortable and everything is in its place. Engine parameters are also acceptable. But the body shape or colors are not modern and they need to be modernized - modernized. External modernization is immediately visible and it may even seem that this is a completely different product, although in its essence it remains the same.
And here is an example from security technology. There is a good infrared sensor with excellent technical performance and excellent detecting ability. But in the process of operation it turns out that it does not have the necessary versatility. The bracket, on which the device is installed in a protected object, has the ability to rotate through a certain angle and be fixed only in several positions. That is, the rotation of the device can be changed only discretely. This leads to certain inconveniences when placing the device on the object. After completing the modification of the bracket design, the developer ensured its smooth turn in any direction. The upgrade of the bracket has increased the versatility and competitiveness of several devices with which it can be used.
Another case is when, on the contrary, the external data of the consumer's products are satisfying and very modern or not so important. But the technical data does not meet the requirements of the times, and they need to be improved. Let us conditionally call such an improvement “internal modernization”. It is not clearly visible, but it can deliver a lot of surprises to the consumer. A very clear example of internal modernization is an update of a computer's configuration or, as they say now, an "upgrade", which can relate to either electronic components, or software, or both. Before us is the same system unit, but turning on the computer, we are surprised to find a powerful configuration that meets the requirements of modern software applications.
A computer upgrade, if it has a modular configuration, can be performed by the consumer and at home. The user only needs to purchase the necessary components and have some assembly skills. Everything is not so simple with the modernization of the filling of the device at the manufacturer. This is a full-fledged production process in which dozens of people can be involved: designers, constructors, technologists, workers at the machine tools and at the assembly site, technical controllers, testers.
Here is a rough plan for upgrading the device:
1. Development of design documentation (specification, electrical circuit diagram, list of radio-electronic elements, assembly drawings, part drawings, technical specifications and other textual documentation, operational documentation). Production and testing of models at the enterprise, correction of design documentation based on test results. On average, it can take up to 6 months.
2. Manufacturing of an installation batch of prototypes of the device. Conducting preliminary tests and correcting design documentation based on test results. It will take 3-4 months, depending on production capabilities.
3. Finalization of prototypes according to the comments of preliminary tests. Carrying out qualification tests and setting the upgraded devices into serial production. Another 2-3 months.
4. Serial production and delivery of products to the customer.
The work plan can be refined during the product development process. The works of the first and second stages are accepted at the technical meeting of the performer. The end of the stages is the date of approval of the test protocols for the layout and prototypes. Putting into serial production is carried out according to the conclusion of the qualification commission. Acceptance and delivery of devices is carried out in accordance with the technical specifications for the product, agreed with the customer.
The process of upgrading an instrument of medium complexity can take about a year. This is the kind of work of developers and manufacturers that can be hidden behind one additional letter or number in the designation of a device that seems to be well known to the consumer. This labor is invisibly present in every element of the product, in every technical parameter, in every functionality. It is not visible clearly, but this work makes the device obsolete and, perhaps, already obsolete, again in demand and satisfying modern standards. Modernization of products covers a significant part of the developments of design organizations and, as a result, a significant part of the total volume of products manufactured by manufacturers. Indeed, why reinvent the wheel when the product already exists. It only needs to be slightly improved to keep it up to date.
Below is a diagram showing the ratio of upgraded products technical means protection and developed again in the Federal State Institution of Scientific Research Center "Okhrana" of the Ministry of Internal Affairs of Russia over the past ten years.
As you can see, in some years, modernization exceeded new developments several times. What is the reason for this? In the security technology market, as in any market, there is always competition between manufacturers. Technique does not stand still. And if today your device is the most advanced and perfect, then after some time other enterprises will create a product that is superior to yours in some respects. In this case, a consumer can be attracted either at a lower price with equal quality indicators, or by better indicators at an equal price. If the product is new, then for some time its competitiveness can be supported by modernization. But this cannot continue indefinitely, and a period will come when the product will be hopelessly outdated. Then new research will be required using different technical solutions, and sometimes completely different physical principles. Hence, the inversely proportional cyclicity of the modernized and newly developed products, which can be observed over a fairly long period of time.
The goal and result of new product development is the product itself. The product belongs to the sphere of material objects and serves to meet the requirements of production and human needs. The very development of a new product is a special stage related to the field of mental activity.
Development of new products is carried out by engineering and technical personnel through design and construction. Design and construction are interrelated processes that complement each other. The constructive form of the object is specified by the use of design methods - carrying out calculations of parameters, strength calculations, optimization, etc. In turn, design is possible only with previously adopted design options. Often these two processes are not distinguished, since they are usually performed by specialists of the same profession - design engineers. However, design and construction are different processes.
Design precedes design and is a search for scientifically based, technically feasible and economically viable engineering solutions. The result of the design is the project of the developed object. Design is the choice of a certain method of action, in a particular case, it is the creation of a system as a logical basis for action, capable of solving a given task under certain conditions and constraints. The project is analyzed, discussed, corrected and accepted as a basis for further development.
The design creates a specific, unambiguous product design. A design is a device, the mutual arrangement of parts and elements of an object, machine, device, determined by its purpose. The design provides for the connection method, the interaction of the parts, as well as the material from which the individual parts (elements) must be made. In the design process, an image and product types are created, a set of dimensions with permissible deviations is calculated, the appropriate material is selected, requirements for surface roughness, technical requirements for the product and its parts are established, and technical documentation is created. Design is based on design results and refines all engineering decisions made during design. The technical documentation created during the design process must ensure the transfer of all design information to the manufactured product and its rational operation.
Design and construction serve the same purpose, the development of a new product that does not exist or exists in a different form and has different dimensions. Design and construction are mental activities when a specific mental image is created in the mind of the developer. The mental image undergoes various transformations, including the rearrangement of the constituent parts or their replacement with other elements. At the same time, the effect is assessed changes madedetermines how these changes might have affected the final result. The mental image is created in accordance with the general rules of design and construction and subsequently takes on a final, technically sound form.
Development, which includes design and engineering, is a term widely used in technical literature. Often this term is used narrowly, as a synonym for design or engineering work. In reality, the development of new products includes the conduct of research and development work. Development is part of a set of measures aimed at manufacturing products by industry. Along with such works as development of manufacturing technology, material and technical support, organization of production, development takes the main place in the technical preparation of production. As the initial stage, development has a significant impact on all subsequent stages of the product life cycle: manufacture, circulation and sale, operation or consumption.
The term "product" also has a wide range of meanings. A product is any item or set of production items to be manufactured in an enterprise. A product means all objects of material production and their component parts of a machine, technological equipment, mechanisms, functional systems, etc. (Fig. 1). The following types of products are installed: parts, assembly units, complexes, sets.
Fig. 1. Types of products and their structures
A part is a product made from one grade of material without the use of assembly operations or using local joining operations (welding, soldering, gluing, etc.).
An assembly unit is a product, the component parts of which are to be connected to each other at the manufacturing plant using assembly operations. Most of the developed and manufactured products, as well as their constituent parts, can be classified as assembly units. For example, an assembly unit is a lathe, as well as a support, a tool holder, etc. included in it. An assembly unit is a specified item, since a specification is drawn up for it, which includes all its component parts.
A complex is a product consisting of several specified products of interconnected purpose, which are not connected at the manufacturing plant by means of assembly operations.
A set - several items of general functional purpose of an auxiliary nature, which are not connected at the manufacturer's enterprise using assembly operations.
In the process of preparing for production and manufacturing of products, other principles of product classification are also taken into account: components, purchased products, products of primary production, products of auxiliary production, products of mass production, etc.
Sometimes certain products are called structures, for example, "metal structure", "reinforced concrete structure", etc., meaning something specific. In order to clarify these concepts, it is advisable to trace the entire process of creating a new product, from the inception of an idea to the production of a working sample. Development is a thought process, a mental activity, as a result of which a structure is created. A design is a structure, a device, the relative position of parts of a product. Design is one of the main properties of a product that distinguishes one product from another.
Specialization of design organizations
New products are being developed in design organizations and departments. Depending on the specifics of the work performed, developments are usually carried out in specialized organizations that are distinguished by the provision of highly qualified personnel of this profile, the use of progressive organizational principles and technical equipment of this specialization, etc.
Design organizations and departments are classified according to two main criteria: subordination and specialization.
By subordination, design organizations are divided into organizations of federal and regional subordination. Design organizations of federal subordination include organizations subordinate to ministries, departments and other bodies. Similar organizations are also subordinate to regions and other bodies of municipalities. Design organizations of local subordination include organizations under the jurisdiction of administrations of entities of various levels and forms, and divisions of industrial enterprises.
The main classification of design organizations is carried out by specialization. Specialization of production is the most economically viable form of its organization. The specialization of design organizations is based on the development of structurally and technologically similar products for their intended purpose and sizes.
Certain stages in the development of new technology are carried out in different design organizations, which determines the place of these organizations in the preparation of production.
The Lead Design Institute (GIPRO) selects the main directions and develops long-term plans for complex developments, and also develops working projects and parts of projects.
The Research Institute (SRI) creates products of a fundamentally new design based on special theoretical and experimental research.
The developments are brought to the production of a prototype.
The Research and Design Institute (NIPTI) creates fundamentally new technological processes and modernizes existing ones. Performs pilot checks of technological processes and the manufacture of the necessary equipment.
Special Design Bureau (SKB), Special Design Bureau (OKB), Central Design Bureau (CDB) create new products on the basis of existing theoretical and experimental studies and modernize existing ones; develop automatic lines, standard modernization projects; work on the issues of unification, aggregation, standardization, increasing the reliability and durability of products.
Research problem laboratories and design bureaus of technical colleges are working on the creation of fundamentally new equipment and modernization of the existing one; resolve issues to increase reliability. Works are carried out at the theoretical and experimental levels.
Design and engineering departments of industrial enterprises and firms carry out the creation and modernization of manufactured products, the creation and modernization of equipment operating at the enterprise; equip production with new types of non-standardized equipment, devices, tools.
Design and engineering organizations specialize in the development of a limited number of types and nomenclature of technical means and systems. The specialization of these organizations is due to the fact that modern products, already being complex systems, tend to become even more complex, which requires the developer to deeply analyze and study all the constituent parts of the design. Depending on the degree of complexity of the product, there are subject, detail and technological specialization of design organizations.
All three named types of specialization are combined and applied in development in such a way as to achieve the greatest effect and improve the quality of the product. Subject (complex) specialization is aimed at developing a certain type of product, where the range of products being developed is minimized as much as possible. For example, SKB machine-tool building for the development of automatic lathes specializes in the production of these products. The organization carries out the entire scope (complex) of work on the implementation of the documentation of this product (product group). Design organizations carry out complex projects from start to finish.
Subject specialization has the following advantages:
1 - the possibility of parallel development of individual parts of the project;
2 - reduction of design time due to the reduction of interoperative bedding of parts of the project when agreeing on design documentation;
3 - facilitating the management of development processes, as it takes place within the walls of one organization;
4 - the possibility of using standard and standardized parts and assemblies mastered earlier in new developments;
5 - the possibility of extensive collection of information used in the development;
6 - the ability to expand the level of knowledge and technical horizons of developers.
Along with the advantages, subject specialization has a number of disadvantages:
1 - the specialization system is irrational for complex structures, including complex electrical, electronic, hydraulic and other systems;
2 - does not contribute to the implementation of development in all parts at a high technical level;
3 - requires a development manager with extensive knowledge of all parts of the project;
4 - prevents the narrow specialization of developers.
With detailed specialization, the developed structure is divided into a number of components, assemblies, systems, and parts. The developer is assigned to individual elements and performs all design documentation on them. This is the most cost-effective form of specialization. Detailed specialization is characterized by the development of parts of products that are widely used in technology, for example, hydraulic drives, electrical circuits, gearboxes, engine carburetors, etc.
With more detailed specialization, it is possible to collect information on the most detailed issues of the project; a narrow specialization of developers is possible, which entails an increase in labor productivity; the opportunity is provided to acquire deep knowledge from developers, which contributes to the growth of their qualifications; it becomes possible to use unified designs in developments. However, this makes it difficult to develop a general layout and coordination of individual parts of the project; the interoperative bedding of design documentation is growing when individual parts of the project are coordinated, thereby lengthening the production preparation cycle; cooperation on the development of parts of the project is expanding and thus the development management becomes more complicated.
With technological or sectoral specialization, the division of labor is carried out according to the nature of the function performed by the product or technological feature. Specialization is carried out in separate technological parts of the development or separate operations of the technological process, which are separated into a separate production or a separate branch design. Technological specialization is the main hallmark of the industry. The features of products in this industry should be taken into account in the design preparation of production, therefore the designer is a specialist in the industry in which he works. Moving to work in another industry, he must retrain, taking into account the characteristics of this industry and new production conditions. In such cases, the specialist must be re-certified and his qualification category confirmed.
Technological specialization promotes the choice of a field of activity by the developer according to his personal inclinations and the acquisition of deep knowledge in his specialty.
The study of the technical specifications is a pre-design stage. During this process, the developer makes inquiries, reads the literature, examines the drawings of products related to development and analogs. At the same time, the technical requirements for the new product are clarified, and the restrictions are clarified (conditions that must be taken into account when solving the problem). Studying the terms of reference allows you to understand the development goal and make sure that this goal in the assignment is formulated correctly. If required, the developer is obliged to reasonably prove the need to correct it. Otherwise, an error of the developer of the technical task may lead to the wrong direction of the entire development.
When studying the technical assignment, the developer begins to mentally emerge various options for a new design, different layouts. This period is characterized by the maturation of constructive images, the process of the emergence of which is individual for each developer. A comprehensive study of the issue itself leads to different constructive options. But the main design process is to develop designs using general design principles. The design and construction fundamentals provide these general principles, and they are widely covered in technical literature and textbooks.
In the process of developing a new product, the developer is recommended to be guided by the following considerations. One should go from the necessary to the desired, and from the desired to the permissible. The quality of a product's constructive solution depends on the quality of the idea or principle of the product used in the design. More technical solutions should be found to select the best; develop variants of known technical solutions, but in other situations. Strive in any issue to find out all the necessary details that can affect the development. Evaluate the relative importance of each option in order to facilitate the selection of the best or create a compromise. Avoid hasty decisions and undue influence from authoritative decisions. Correctly evaluate the results of experiments and calculations and use them rationally.
If it is proposed to introduce a new node or change an existing one, it is necessary to clarify whether it is possible to do without them at all. Strive for design simplicity. Avoid complex, multi-part designs. Ask yourself "why?" To overcome psychological inertia - ignoring all subsequent options and recognizing the only one that seemed successful. Do not use units and mechanisms in the design, the performance of which is questionable and requires experimental verification.
Design requirements during development are usually contradictory, as is the process of creating new products. By improving one parameter of the product, the developer influences others, often worsening them. It is important to evaluate these influences and, on their basis, if necessary, make a compromise solution, in this particular case the optimal one. It is important to remember that improving the design in some parameters due to the deterioration of the quality, reliability and safety of its work is unacceptable.
When assessing the requirements for products under development, consider the following. A decrease in the mass of a part, assembly, product causes a decrease in strength and rigidity. The creation of a compact, small-sized design entails improved conditions for assembly, maintenance, adjustment and repair. The use of cheap materials leads to a deterioration in strength, wear resistance and durability. The creation of a simple design of a unit, mechanism, product imposes restrictions on the technical and technological capabilities of the unit, mechanism and product. An increase in the speed of the mechanism serves to increase inertial forces and loads on parts and assemblies. The breakdown of the structure into units that facilitate the organization of their assembly and transportation leads to a decrease in the rigidity of the structure, an increase in the labor intensity of assembling the product. Creation of a product for different modes of operation and different operations causes economic damage when using the product in one operation.
In the design process, the developer must determine the main parameters of the product and seek their maximum design and organizational support. The main parameters should include those that have perspective and will be important in the near future.
To find the best design solution, the developer must create as many design options as possible, since in each option, certain issues are resolved to varying degrees. However, the development of fundamentally different options is not easy. In addition to knowledge of various design schemes, the ability and skills to use techniques and development methods are required. There are methods that direct the creative mind of the developer to create new, non-standard, atypical solutions. These techniques are helpful in design and are useful for the developer to know.
Inversion-the method of obtaining a new technical solution by rejecting the traditional view of the problem. In inversion, the problem is viewed from a different position, usually diametrically opposite. Inversion allows you to create new designs that are striking in their originality and boldness of thought (Fig. 3.1). Usually the items to be researched are swapped. Let's consider some principles of inversion.
Fig. 3.1. An example of inversion: transferring the thrust sphere to the firing pin in the rocker arm of the engine valve train
Outside (the traditional way of looking at an object) - from the inside (a way of looking at an object after applying the inversion method); vertically-horizontally; vertically upside down; from the front side - from the back side; covering surface - covered surface; from the beginning to the end; in motion - motionless; forward rotation-reverse rotation; reciprocating motion - rotary motion; symmetrical-asymmetric; master-slave; guide - guided; in liquid form - in solid state of aggregation; harmful phenomena - their transformation into useful; rigid connections - into flexible; tensile work - compression work; the element is on one part - transfer it to another part that interacts with the first.
Analogy- the use of technical solutions from other areas of science and technology to solve a problem or stimulate the development of new solutions.
Similar solutions used to solve engineering problems can be borrowed from wildlife as natural structures and elements of biomechanics. The use case method is based on an analogy with previously developed designs. The new one may be equivalent to its counterpart. Often, an increase or decrease in the size of the design leads to a new quality. Analogy can not only use previously existing design solutions, but also imitate shape, color, sound, and simulate different qualities.
Empathy- identification of the developer's personality with the subject of research, that is, a detail or a process. Empathy requires a person to "enter the image." This method allows you to identify many factors that are not externally noticeable, but can significantly affect the design. Empathy leads to a new perspective on the task.
Combining-use in a new design in a different order and in different combinations of individual technical solutions, processes, elements. This results in a new quality, an additional positive effect. In the design, not only new elements can be used, but also old ones, known and used earlier.
The combination method can be performed according to three schemes of combining elements: new + new, new + old, old + old. In a new device, elements can perform old functions or acquire new properties. The combinations of these elements can be of a very different nature: mechanical connection, connection by means of intermediate elements, duplication, the formation of multistage, cascade structures, etc.
Compensation- balancing undesirable and harmful factors by means of opposite action. It is often necessary to compensate for the influence of mass, inertia, friction, and various types of losses. Compensation is carried out by special devices - compensators, which can be constant, adjustable, automatic, spring, etc.
Dynamization- transformation of fixed and unchanging structural elements into movable and variable forms.
Aggregation- creation of many products or their complexes capable of performing various functions or existing in different conditions. This is achieved by changing the composition of products or the structure of their constituent parts. The main methods of aggregation:
connection of units with independent products, representing complexes, for example, a tractor with trailed implements (plow, cultivator, seeder, etc.);
aggregation by connection, when various dependent components can be attached to the base component - aggregates, units, parts, for example, a tractor with various attachments (bulldozer, ripper). Here, the basic component can have both independent functions (tractor) and be an aggregate designed to function only with attached components;
aggregation by change, when all sorts of options for component parts can be used in a product with their different layouts, for example, various options for a car body (auto repair shop, flatbed body, milk tanker, etc.). In contrast to aggregation by attaching, each component part is always present in the structural layout in the form of one of the modifications.
Compoundingconsists in the fact that two technical objects are connected in parallel to increase productivity. The connection is made in various ways: technical objects are installed in parallel as independent units and are connected by synchronizing devices; are constructively combined into one unit, etc.
Block-modular designprovides for the creation of products based on modules and blocks. The module is an integral part of the product, mainly consisting of unified or standard components for various functional purposes. Block-modular design is a progressive method of unification that saves time during product development, and is especially effective in the field of operations.
Reservation-increasing the number of technical objects to improve the reliability of the product as a whole.
Animation- increasing efficiency through the use of several working bodies producing the same functions (chain hoist, multi-part processing, multi-stage structures, cascade structures, multi-storey structures, multilayer structures, etc.).
Methoddismemberment is the mental separation of traditional technical objects in order to separate and simplify their functions and operations.
Partitioninginvolves splitting a technical object into structurally similar component parts - sections, cells, blocks, links.
Association- the property of the psyche, when some objects appear in certain conditions, to cause the activity of others, associated with the first. The coincidence of certain features of different objects makes it possible to find uncharacteristic solutions for the process under study. For example, an associative study of the mechanics of the human hand suggests the creation of a mechanical manipulator that imitates the work of a hand.
Idealization- endowing real objects with unreal, unrealizable properties and studying them as ideal (point, line, absolutely rigid body, etc.). Idealization makes it possible to greatly simplify complex systems, discover essential connections and apply mathematical research methods.
The set of developed options for a new product is the basis for creating its design. Analyzing options and choosing the best one is the most difficult and most critical stage of development. The quality of the product at all stages of the life cycle depends on it. Therefore, the design is carried out by highly qualified developers who have extensive practical experience and creativity. The results of the development are reviewed, discussed and accepted by the technical council.
The correct qualification of various types of work on the restoration of fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a prerequisite for high-quality financial planning in an institution. Ultimately, the adoption and implementation of budgetary obligations, the reflection of operations in budgetary accounting and reporting, and the calculation of taxes depend on this.
It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and when reconstruction, modernization and additional equipment are carried out, they are attributed to an increase in the initial cost of fixed assets. At the same time, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to the definition of the listed types of work.
Terminology
- modernization -
- retrofitting -
- trouble-shooting;
- finishing work.
Table 1
Functional purpose of the fixed asset
An object | Main functions |
| Building | |
| Fence, fence | |
| Highway | |
| Car | |
| Computer | 2. Store information. |
Repairs
Traditionally different different levels middle
The term "reconstruction"
The term "modernization"
The term "retrofitting"
Work planning
Defining the goal
APPLICATION FOR REPAIR, RECONSTRUCTION, MODERNIZATION, ADDITIONAL EQUIPMENT
Object name | Inventory number | Cause | Planned activities | Planned result |
|
| 333222333 | |||||
| VAZ-21114 car | 555666555 | Self-repair | Recovery of performance | ||
| Automated workstation (computer included) | 555666777 | ||||
| House of culture building | 777888999 | Roof leaks | Replace the soft roof | ||
| House of culture building | 777888999 | Improving performance | |||
and finishing works,
table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, retrofitting
| P / p No. | Contents of operation | Accounting entry1 | |
| debit budget account | |||
| 1 | 2 | 3 | 4 |
KRB 0 401 01 225 | KRB 0 302 08 730 |
||
KRB 0 401 01 226 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
KRB 0 106 01 310 | KRB 0 302 19 730 |
||
KRB 0 106 01 310 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
KRB 0 106 01 310 | KRB 0 105 00 440 |
||
KRB 0 101 00 310 | KRB 0 106 01 410 |
||
The correct qualification of various types of work on the restoration of fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a prerequisite for high-quality financial planning in an institution. Ultimately, the adoption and implementation of budgetary obligations, the reflection of operations in budgetary accounting and reporting, and the calculation of taxes depend on this. It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and when reconstruction, modernization and additional equipment are carried out, they are attributed to an increase in the initial cost of fixed assets. At the same time, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to the definition of the listed types of work.
Terminology
Many regulatory legal acts begin with definitions of concepts and terms used in the document. So, for example, concepts and terms are devoted to Art. 6 BC RF, art. 8 and 11 of the Tax Code of the Russian Federation, Art. 15 and 20 of the Labor Code of the Russian Federation. In those cases when there is no clear and unambiguous definition for key terms, the application of legislative norms in practice raises a lot of questions and controversial situations.
So it was until recently with regard to the issue of delimiting a budgetary institution of works on repair, reconstruction, modernization, and additional equipment. Until 2009, neither the Instruction on Budget Accounting, nor the legislation on accounting in general, nor the legislation on budget classification contained these concepts.
In 2009, the Ministry of Finance of Russia for budgetary institutions developed Methodological Recommendations on the use of KOSGU (system letter of the Ministry of Finance of Russia No. 02-05-10 / 2931 dated July 21, 2009), which contained, in particular, clear definitions of the terms "reconstruction", "modernization "," Additional equipment "in order to correctly assign costs to items (sub-items) of KOSGU. In the same letter, the distinctive characteristics of the repair work were given.
The system letter on the procedure for applying KOSGU in 2010 (letter of the Ministry of Finance of Russia dated 05.02.2010 No. 02-05-10 / 383) gives similar definitions of operations that increase the value of an item of fixed assets:
- reconstruction is a change in the parameters of capital construction objects, their parts (height, number of floors, area, indicators of production capacity, volume) and the quality of engineering and technical support. This definition fully coincides with that given in paragraph 14 of Art. 1 of the Town Planning Code of the Russian Federation;
- modernization - a set of works to improve the object of fixed assets, leading to an increase in the technical level and economic characteristics of the object, carried out by replacing its structural elements and systems with more efficient ones;
- retrofitting - the addition of fixed assets with new parts, parts and other mechanisms that will form a single whole with this equipment, give it new additional functions or change performance indicators, and their separate application will be impossible.
- trouble-shooting;
- maintaining the technical, economic and operational indicators at the originally envisaged level;
- carrying out non-capital redevelopment of premises;
- finishing work.
Further, when considering the principles that make it possible to draw the line between different types of work, the concept of "functional purpose of a fixed asset" will be used repeatedly. Before qualifying the type of work, it is necessary to clearly formulate what the main asset is intended for, and then determine how the performance of these functions will change as a result of the work. At first glance, it seems that it is not difficult to give such a definition (see Table 1).
Table 1
Functional purpose of the fixed asset
An object | Main functions |
| Building | 1. Provide protection from atmospheric agents. 2. Ensure the safety of property. 3. Provide conditions for the activities of people. 4. Provide conditions for equipment operation. |
| Fence, fence | 1. Mark the boundaries of the site. 2. Restrict access to the site. |
| Highway | 1. Ensure the movement of vehicles. 2. Ensure safety when moving vehicles. 3. Provide comfort when moving cars. |
| Car | 1. Ensure the movement of people and goods. 2. Ensure safety when moving people and goods. 3. Provide protection of people and goods from atmospheric phenomena. 4. Ensure the safety of the property in the car. |
| Computer | 1. Process information - transform information of one kind into another. 2. Store information. |
The following sections will show you how defining the functional purpose of an asset becomes the key to differentiate between different types of activities.
Repairs
The concept of "repair" includes not only troubleshooting, but also maintaining the performance of the facility. In other words, repair work is aimed at restoring the full performance of the object of its functions.
Even if, as a result of repairs, the characteristics of the object have improved, its value does not increase. This provision is especially relevant in relation to computer technology, the generations of which are changing very quickly.
Traditionally different different levels repairs: current, middleand capital. At the same time, there is no unambiguous distinction between these concepts in the legislation. For example, in the Town Planning Code of the Russian Federation, the term "overhaul" occurs repeatedly, but its definition is not given. Since, in terms of the application of budget classification and the procedure for maintaining budget accounting, there are no differences between current and major repairs, the accountant does not need to deal with the differentiation of such expenses.
At the same time, it is necessary to take into account the fact that in the practice of construction organizations, capital repairs often mean a set of works to improve capital construction projects, which does not correspond to the terminology defined by budgetary legislation.
Finishing work can be distinguished as a separate type of repair. There is no definition of this term in the system letters of the Ministry of Finance of Russia, but its meaning can be understood from the given list of works. Finishing work is understood as work that is not due to the restoration of the object, but also does not lead to an improvement in its main characteristics, for example, painting in a different color.
Basically, the term "finishing work" is applied to capital construction objects, but by analogy it can be attributed to vehicles (a car can also be painted in a different color without the purpose of restoration) and to any other property, when the work concerns only changing the appearance of the object.
To distinguish between finishing work and work leading to the improvement of the object of fixed assets, it is precisely the determination of the functional purpose of the fixed asset that will help. If the work does not affect the quality of the main functions and does not add new functions, then such work can be attributed to finishing work.
Reconstruction, modernization, additional equipment
The term "reconstruction" applies exclusively to capital construction projects. Therefore, it is impossible to carry out the reconstruction of a car or a personal computer. Only a building or structure can be reconstructed. Reconstruction involves changing the parameters of an object. Reconstruction also includes improving the quality of engineering and technical support, but the content of these works is not explained in the regulatory documents.
The term "modernization" involves the replacement of units, and these units must be serviceable. If a faulty unit is replaced, then such work is not an upgrade, but a repair. If no units are replaced, then such work is additional equipment.
Thus, for the term “retrofit” to be used correctly, it must be clearly understood what it means to replace a serviceable part: the part must be serviceable before replacement, but not necessarily remain so after dismantling.
The term "retrofitting" presupposes an integral improvement of the item of fixed assets It follows from this that the new parts added to the object should be, firstly, difficult to separate, and secondly, give the object new properties.
Work planning
An important task at the planning stage is setting goals and determining the scope of work.
Defining the goal
In order to correctly determine to which category of work, repair or reconstruction (modernization, additional equipment) the operation that the institution plans to carry out, first of all, you need to determine the goal.
If the initial purpose of the work is to restore operability or technical characteristics, or external changes that do not affect the quality of the object's performance of its functions, then repairs are being made.
If the purpose of the work is to improve the basic characteristics of a serviceable object or adding new features, therefore, they can be attributed to reconstruction, modernization or retrofitting. In this case, further it is necessary to decide on the choice of one of the three types of operations. If the operation involves the replacement of units or parts, then this is a modernization (or reconstruction). If the operation involves the addition of nodes and parts, then this is additional equipment (or completion).
Justification of the need for costs of work
In order to exclude unnecessary questions about the expediency of carrying out repairs and other works during control and audit measures, as well as to streamline all operations with property, including the restoration of fixed assets, it is recommended that the institution establish the following procedure at the accounting policy level:
- To appoint as a separate order (decree), not including in the text of the accounting policy itself, persons responsible for the operation of various types of property in operational management, use, lease, etc. Moreover, such persons do not have to be financially responsible. For example, the person in whose use it is can be financially responsible for the computer, and a specially appointed qualified employee can be responsible for the operation of all computers in the institution.
- To impose an obligation on the persons responsible for the operation of property objects, monitoring their technical condition, as well as drawing up applications for repairs, reconstruction, modernization, and additional equipment. Determine that specified works are not carried out without a corresponding application approved by the head.
- Install the application form. An example of filling out the tabular part of the application is given below (the header must contain the details of the institution, the date and number, the signature of the manager, and the basement - the signature of the person responsible for the operation of the property).
Object name | Inventory number | Cause | Planned activities | Planned result |
|
| Automated workstation (computer included) | 333222333 | The image on the monitor is indistinct, “floats”, adjustments cannot be eliminated | Diagnostics and repair, if necessary by means of a third-party organization | Recovery of performance | |
| VAZ-21114 car | 555666555 | Knock in the front suspension - silent blocks collapsed | Self-repair | Recovery of performance | |
| Automated workstation (computer included) | 555666777 | System resources - the amount of RAM - is not enough to use the "AAA" program | Additional equipment with additional RAM | Ability to use the program "AAA" | |
| House of culture building | 777888999 | Roof leaks | Replace the soft roof | Recovery of performance | |
| House of culture building | 777888999 | Rain and melt water flowing from the roof floods the porch, the steps are covered with ice and collapse, injuries are possible | Build a canopy over the porch | Improving performance | |
The person responsible for the operation of the property must draw up applications, regardless of whether there are funds for the implementation of the proposed activities. The introduction into the practice of the institution of such a procedure for planning repair and other works will allow solving not only the problems of justifying expenses during control and auditing activities, but also systematize all activities of the institution for the maintenance and servicing of property. Also, when developing an accounting policy, it is advisable to make a decision regarding requests for replacing consumables (toner, cartridges) and performing routine maintenance.
At the stage of planning work on reconstruction, modernization, additional equipment, it is necessary to take into account the requirements of Art. 34 of the RF Budget Code, which establishes the principle of efficiency and effectiveness of the use of budgetary funds. And local governments receiving interbudgetary transfers (with the exception of subventions) should also take into account the requirements of Art. 136 BC RF. In other words, it is necessary to be ready to justify the feasibility of the improvements made to the property. and finishing works, and also the fact that the ongoing improvements are aimed specifically at a better implementation of the main activities of the institution. For example, what institution could indicate the reason when making an application for work on installing a car radio in a car (if it was not in the factory delivery)?
Features of the conclusion of contracts for the performance of work
When planning repair and other work, making cash expenses, as well as during control and audit activities, various conflict situations... Many of these situations can be avoided if you are guided by a simple principle: the KOSGU article, to which the costs of the contract will be attributed, is determined by what is the result of the performance of the contract.
This principle implies that the KOSGU article is determined depending on what has changed in the institution itself as a result of the implementation of the contract. This principle is very simple, but, unfortunately, in practice, there are situations of deep misunderstanding. Typical mistakes are:
- mistake number 1 - the definition of an article by KOSGU depending on what happened to the performer;
- mistake number 2 - the definition of the article KOSGU, depending on what happens in the institution later.
If it is necessary to highlight different types of work under one contract, then this should be done in the "Subject of the contract" section, explicitly indicating two (or more) types of work, and also in the "Contract amount" section, indicating the cost of the corresponding types of work. Consequently, the contractor will be accountable for the work performed by different documents: one act for repair work and another for improvement work.
The same situations can arise when carrying out large-scale reconstruction of buildings or restoration of monuments. When analyzing specific cases, some of the entire complex of reconstruction work can be qualified as repair and restoration work, will be partially paid for by sub-article 225 of KOSGU and will not lead to an increase in the value of the building for the entire amount of work performed under the contract. And during the restoration of a monument, a significant improvement can also be made, requiring the application in some part of the amount of the contract of Article 310 of the KOSGU and leading to an increase in the value of the monument.
Reflection in the budget accounting of works on repair, reconstruction, modernization, retrofitting
table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, retrofitting
| P / p No. | Contents of operation | Accounting entry3 | |
| debit budget account | budget account credit | ||
| 1 | 2 | 3 | 4 |
| Acceptance of the cost of the contractor's services (work) for the repair or restoration of operability or finishing work (including the cost of the contractor's own materials). | KRB 0 401 01 225 | KRB 0 302 08 730 |
|
| Acceptance of the cost of services (work) for the development of design documentation for repair work. | KRB 0 401 01 226 | KRB 0 302 09 730 |
|
| Acquisition of materials for renovation work under a separate transaction. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
Write-off of own materials used for repair work.
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
| Acceptance of the cost of the contractor's services (work) for reconstruction, modernization, retrofitting (including the cost of the contractor's own materials). | KRB 0 106 01 310 | KRB 0 302 19 730 |
|
| Acceptance of the cost of services (work) for the development of project documentation for the reconstruction, modernization, and additional equipment. | KRB 0 106 01 310 | KRB 0 302 09 730 |
|
| Acquisition of materials under a separate transaction for the execution of works on reconstruction, modernization, and additional equipment. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
| Write-off of own materials used for reconstruction, modernization, and additional equipment. | KRB 0 106 01 310 | KRB 0 105 00 440 |
|
| Increase in the value of fixed assets as a result of reconstruction, modernization, and additional equipment. | KRB 0 101 00 310 | KRB 0 106 01 410 |
|
2 In categories 18, 22, 23 of the budget account number, the corresponding codes of the type of activity and analytical account are indicated.
3 The application is drawn up separately for each item of fixed assets. The table shows examples of filling out an application for different types of work.
4 In categories 18, 22, 23 of the budget account number, the corresponding codes of the type of activity and analytical account are indicated.
