Experimental batch - what is it?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Experimental work is one of the stages in the creation and subsequent development of new technologies. They involve the manufacture of samples in conditions as close as possible to production. The experimental (experimental) batch differs from the usual one in the first place in volume. It is necessary to reduce the time and cost of the cycle from verification to commercial release.

Specifics

The main features of the pilot production are:

1. A large range of products mastered simultaneously.
2. Continuous change and uniqueness of production facilities.
3. Lots of design changes.
4. Shortened lead time.

Experimental batch is usually original. In this regard, it is considered quite common to make a large number of adjustments to technical and design documents.

Tasks

Why is an experimental batch created? The release of samples is aimed at materializing the activities of technologists, scientists, and designers. The pilot 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 safety of products are studied. At automobile plants, in the food industry, and other enterprises, an experimental batch is always created first. In some cases, samples after testing are not placed on the conveyor. So it was with the "Audi-100". An experimental batch with a rotary piston engine was rejected after a successful test. The reason for the refusal to release were doubts about the profitability of cars.

Goals

Production of an experimental batch aimed at:

1. Ensuring the proper quality of processing, assembly of products in accordance with specifications.
2. Setting up the process planned for serial production.
3. Identification and elimination of defects in technological equipment, additional and fitting work that occurred during the manufacture of parts, assembly and subsequent testing.

Experimental (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:

1. Establishment of classification features. This is necessary to classify the samples in a specific category of non-current assets.
2. Ascertaining compliance of work performed with R&D agreements.
3. Identification of results.
4. Matchingresults of R&D with the development of new products or the improvement of previously produced ones.

The current accounting regulations do not unequivocally disclose in what form it is necessary to reflect information about experimental batches. This, in turn, causes many practical problems.

Difficulties

How are doubts resolved when an experimental batch is required? Accounting for samples that were created as part of the R&D execution is currently not explicitly regulated. However, all production costs must be accurately determined in accordance with the rules of regulations and documented. Since the range of 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 certain stages of the product life cycle, its development and release into 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. One of the features of R&D is that for these works there is always a high risk of the absence of the result provided for by the technical documentation, for quite objective reasons. Such ambiguity is caused by uncertainty, the uncertainty of the forthcoming use of products, since they are new.

Cost features

Experimental work comes with various costs. The cost of production is the valuation of natural and labor resources, materials, fuel, raw materials, environmental protection, energy, etc. It consists of the costs incurred directly by the 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 enterprise 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 primary information. On this basis, the cost is divided into actual and planned. The costs included in the initial price of products include the costs of exploratory research, the development of proposals, settlement activities, and modeling. They also include the costs associated with the selection and study of relevant literature, information publications, both domestic and foreign, conducting an analysis for patent purity, compiling an analytical review, methods.

Without fail, the cost includes the cost of design, preparation of working documents, direct manufacture of products, their debugging, installation and other activities. The enterprise also has costs for testing, summarizing their results, formulating justifications for the inexpediency (or expediency) of the subsequent implementation of experimental work.