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Cost Management in R&D: A Side of Japanese Management

In: Japanese Cost Management

Author

Listed:
  • SHUNZO MATSUOKA

    (Faculty of Business, Hannan University, 5-4-33 Amami-Higashi, Matsubara, Osaka 580-8502, Japan)

Abstract

The following sections are included:IntroductionBasic Research, Applied Research and Development ResearchEvaluation of Research and Development ActivityEvaluation of basic research stageProject evaluation in applied researchEvaluation at the development research stageCost Management in Research and Development ActivitySignificance of research and development expenses budgetManaging the allotment of R&D costsCompilation of the research and development expenses budgetThe importance of basic researchDecision of Total Budget for Research and Development ExpensesFrom the required number of research personnelResearch and development expenses ratio to salesNew product sales targetsProject portfolio managementAn example of how a budget is compiledBudget Distribution to Projects and to SubjectsEvaluation of projectsThe Execution and Management of R&DManagement by segmentConclusionReferences

Suggested Citation

  • Shunzo Matsuoka, 2000. "Cost Management in R&D: A Side of Japanese Management," World Scientific Book Chapters, in: Japanese Cost Management, chapter 3, pages 51-70, World Scientific Publishing Co. Pte. Ltd..
  • Handle: RePEc:wsi:wschap:9781848160385_0003
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