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This article presents the main elements specific to the evaluation of research and development and innovation activities: evaluation of scientific research activity; evaluation of the staff involved; valuation of tangible assets; valuation of intangible assets. Also, we present in the article the two ways of approaching the evaluation of research, development, innovation: macroeconomic approach; microeconomic approach. The comparative analysis is based on the management by results and the management by objectives in the field of research activities, development, and innovation. In this context, we present the economic-financial indicators used in the evaluation of the research, development, innovation: the rate of new sales; cost savings rate; revenues from research development innovation. |
