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| Tekijä: | Wilkinson, A. |
| Otsikko: | The budgeting process for R&D laboratories. |
| Lehti: | R. and D. Management
1988 : APR, VOL. 18:2, p. 181-193 |
| Asiasana: | R&D COSTS BUDGETING CASE STUDIES R&D PLANNING UNITED KINGDOM DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | A series of preceding case studies gave insight into the process by which companies allocate their R and D budgets to individual departments or projects. The locus of responsibility for their management had been placed on senior R and D managers at one extreme, and on marketing or production managers at the other. In recent study of 24 public and private organizations four groups could be formed: those with predominantly long-term projects; those with mainly market-dominated short-term projects; those which mainly provide service; and those with a mix of such activities. The budgeting practices are described, illustrated and analyzed for each of these groups, aiming at a construction of a normative framework. |
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