Operational R&D controlling deals with budget planning and Budget control for R&D, project-related planning and control (R&D project control, R&D project planning system) and the development of R&D documentation. Budget planning follows a budgeting rule. In principle, the future-related budgeting rules should be given preference over the past-related rules.
In reality, this demand meets with resistance because too large parts of the budget are determined by existing projects and existing staff, often with very specialized knowledge. This explains the frequent use of capacity-oriented budgeting rules (personnel expenses + Overhead + Inflation surcharge or project requirements / general reduction, if necessary corrected for special or strategic projects). In addition, revenue-oriented budgeting or orientation towards financial possibilities is also widespread.
In many companies, several budgeting rules are combined with one another. So far, the strategic implications of budgeting rules in conjunction with other success factors can only be recorded on the basis of simulation calculations. Budget control should not be limited to deviations, their causes and how to combat them, which requires appropriate R&D cost accounting, but should also check the appropriateness of budgeting rules.
R&D documentation relates to the aids and the presentation of R&D activities. Guidelines are required for both.