Abstract
Purpose: This study is aimed to develope effective guidelines of R&D institute with regard to general management cost, by analyzing the management characteristics of 14 domestic R&D institutes general management costs. Methods: The bootstrapping method is applied to obtain the average general management cost of 14 R&D institute and the effective R&D institutes are presented by comparing the general management costs of R&D and the rate of inflation. Results: The results show that the average R&D general management cost of 14 R&D institutes is 3.32% and, in general, it turns out that the R&D general management costs do not reflect the inflation rate after a comparative analysis of the variation of the R&D general management costs. In addition, the results of cost-effective analysis show that only 5 R&D institutes are efficient in R&D activities. Conclusion: Applying a uniform standard of R&D general management costs although their management characteristics are different, can cause the impediment to the independence and transparency of R&D institutes. Therefore it is recommended a strict implementation with respect to the monitoring system of each R&D institute and the budget policy methods which are reflected management characteristics.
