• Control of R&D activities

    R&D activities may often be carried out under contract by experts in a particular field. A company may still have an appropriate degree of control over the conduct of the R&D activities in these circumstances if it can:

    • choose the project of R&D
    • decide on major changes of direction in those activities
    • stop an unproductive line of research
    • decide whether to follow up an unexpected result
    • decide to end the project.
      Last modified: 25 Oct 2016QC 24779