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R&D Tax Incentive Discussion Paper - Reference Paper: Managing and Reporting R&D


R&D Governance and Knowledge Management (3ws Online Pty Ltd 2011).


Overview:

Effective self-assessment and compliance in the R&D Tax Incentive are intimately linked to the R&D management, governance and knowledge management in eligible firms. This understanding, together with the role that AusIndustry’s education and guidance can play in championing best practice so as to ensure sustainable R&D investment, resulted in a number of AusIndustry initiatives to inform its guidance strategy. One such activity was to commission a study by 3ws Online Pty Ltd that sought to benchmark some representative firms against best practice in R&D and knowledge management.

This report provides commentary and analysis about best practice management of R&D in companies accessing tax incentives. For the report, best practice management of R&D includes the use of methods for tracking resource, risks, success, setbacks, inputs, outputs and key requirements. The implementation of these methods can improve the quality of results from R&D by tracking and recording the knowledge and lessons learned through R&D and integrating them into the operations of a firm.

The report offers a 12-point best practice plan for R&D governance and knowledge management that may assist companies in capturing the benefits of R&D. The framework considers strategy, management and work practices in the domains of: people; process and content; and technology. These domains are summarised in the table below.

 Domain of the 12-point plan  Description
 PEOPLE  
1.Guiding principles Governance that recognises the value of R&D and guide knowledge management practices and work practice transformation and IT
2.Information management practices Knowledge capture in documents to retain and reuse content/information from R&D
3.Management of core competencies Capability and competence of staff to confront day-to-day R&D process requirements and new operating environments
4.Training and benchmarking Training of staff to achieve productivity for R&D, knowledge management practices and new operations
5.Learning from network(s) of experts Learning by documenting R&D lessons in ways that others can access 
PROCESS AND CONTENT  
6.Collaborative teams Collaborative R&D and operational workgroups that are formally chartered, directed and well defined 
7.Engaged and aligned workforce Work practices that define the way researchers team up to achieve and use R&D results 
8.Performance targets Workflows that define experimentation, R&D knowledge management and compliance and new operating processes 
9.Standardisation Compliance processes that establish valid R&D knowledge and know-how and explicitly defined operating processes 
TECHNOLOGY   
10.Work environment R&D facilities are fit-for-purpose for R&D experimentation and the people who work in them 
11.Visual dashboards IT platforms and web repositories enable user friendly, effective reporting, communication and search 
12.Information technology systems and tools Systems and tools for collaborating, reviewing, revising, approving and reporting R&D results

The case studies in the report serve to highlight the distinct challenges faced by firms progressing R&D portfolios of differing scale and complexity. The report also provides a strong focus on project and records management at the firm level.

 
 
 
 
 


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