1. What is the purpose of an R&D project, and what are the indicators of the cumulative economic balance sheet?

You want to have all the information you need on the T0 production launch date (in the case of a product) or on the date the product is made available to users (in the case of a service), including the resources used, market data, sales price, incorporated purchases and, of course, the cost of the development itself.

Traditionally, we think in terms of annual results, with the reference period being the fiscal year. But when senior management is concerned with the medium- or long-term future, it's time to step outside this annual framework and draw up a roadmap that goes beyond it.

The economic concepts described below help us to better understand the various parameters of the cumulative economic balance sheet, and above all to assess the impact of hazards on this balance sheet. These concepts are :

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