Auditing R&D planning

A five-step procedure for auditing R&D planning and budgeting processes is presented. A major difference between this and standard approaches is the use of a follow-up mail questionnaire to validate the findings and identify major differences of opinion which can be addressed during implementation. The method itself was developed during the completion of nine case studies and nearly 100 personal interviews of R&D and business executives. A series of R&D planning norms is used to direct attention toward issues which should be addressed during the audit. An example of a successful audit which used this five-step procedure is also presented. The method and ideas presented have and can be successfully applied to a wide range of industrial research and engineering organizations