A simulation model of R&D budgeting
开发了一个简单模拟模型，用于测试研发预算的三种启发式规则，发现预算规则及其参数与新产品市场扩散和研发规模报酬存在交互作用。
Abstract A simple simulation model is developed that allows the testing of alternative heuristic rules for R&D budgeting. Sales‐dependent budgeting, all‐you‐can‐afford budgeting, and budgeting tied to a target rate of product innovativeness are studied. It can be shown that the choice, of the budgeting rules as well as their parameters interact with market diffusion of new products as well as with R&D returns to scale. Thus, budgeting to achieve certain growth or profit objectives has to keep these interactions in mind.