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Sanofi Aventis
- 1. Research and Development Sanofi-Aventis BS4 Danil+Eric+Karim+Andrew+David
- 2. What is R&D for you?
- 3. Telecom
- 4. Pharmacy
- 6. Construction
- 7. Agriculture
- 8. Main R&D ratios in Accounting
- 9. R&D Intensity R&D expenses / Sales R&D per employee R&D expenses / N of employees R&D growth rate R&D expenses Year 2/ R&D expenses Year 1
- 10. = R&D investments Market Value Lev and Sougiannis, 1996, Studies Outcome for US & UK
- 11. R&D Intensity for different businesses R&D Scorecard – UK DTI
- 13. French Pharmacy Founded in 1976 by Elf Number of acquisitions Sanofi
- 14. Sanofi
- 15. French Pharmacy Therapeutic proteins Founded 1999 Aventis
- 16. Aventis
- 17. Sanofi 2001 Net Sales R&D expenses R&D intensity R&D growth
- 18. Sanofi 2001 2002 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16%
- 19. Sanofi 2001 2002 2003 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16% 7448 (1378) 16% 18%
- 20. Sanofi 2001 2002 2003 2004 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16% 7448 (1378) 16% 18% 8048 (1428) 16% 8%
- 21. Sanofi 2001 2002 2003 2004 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16% 7448 (1378) 16% 18% 8048 (1428) 16% 8% 2001 Aventis
- 22. Sanofi 2001 2002 2003 2004 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16% 7448 (1378) 16% 18% 8048 (1428) 16% 8% 22941 (3481) 15% Net Sales R&D expenses R&D intensity R&D growth 2002 2001 Aventis
- 23. Sanofi 2001 2002 2003 2004 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16% 7448 (1378) 16% 18% 8048 (1428) 16% 8% 20622 (3420) 17% -2% 22941 (3481) 15% Net Sales R&D expenses R&D intensity R&D growth 2003 2002 2001 Aventis
- 24. Sanofi 2001 2002 2003 2004 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16% 7448 (1378) 16% 18% 8048 (1428) 16% 8% 20622 (3420) 17% -2% 22941 (3481) 15% 17815 (2924) 16% -15% Net Sales R&D expenses R&D intensity R&D growth 2003 2002 2001 2004 Aventis
- 25. Sanofi 2001 2002 2003 2004 Net Sales R&D expenses R&D intensity R&D growth 6448 (1253) 16% 7448 (1378) 16% 18% 8048 (1428) 16% 8% 20622 (3420) 17% -2% 22941 (3481) 15% 17815 (2924) 16% -15% Net Sales R&D expenses R&D intensity R&D growth 2003 2002 2001 2004 Aventis
- 27. Sanofi-Aventis 15043 (7455) 50% Net Sales R&D expenses R&D intensity 2004
- 28. 2001 2002 2003 2004 Net Sales R&D expenses R&D intensity 6448 (1253) 16% 7448 (1378) 16% 8048 (1428) 16% 15043 (7455) 50% 20622 (3420) 17% 22941 (3481) 15% 17815 (2924) 16% Net Sales R&D expenses R&D intensity 2003 2002 2001 2004
- 29. Paradox
- 30. ? One Manager Banker 2003 2004 (thank you prof. Capkun) 8048 (1428) 16% 15043 (7455) 50% 17815 (2924) 16% 320 pages
- 31. Aventis Sanofi-Aventis R&D expenses 20622 (3420) 17% 22941 (3481) 15% 17815 (2924) 16% + 2003 2002 2001 2004 …. ($5046) ($2409) ($7455) R&D expenses Net Sales R&D intensity 15043 50%
- 32. Sanofi-Aventis 2004 2006 2007 2008 15043 (7455) 50% 28052 (4537) 16% 27568 (4575) 16% 28373 (4430) 16% Net Sales R&D expenses R&D intensity
- 33. Class QUIZ ?
- 34. Class QUIZ ? What are the three main ratio used in accounting for analysing R&D expenditure? R&D Intensity R&D per employee R&D growth rate
- 35. Class QUIZ ? Name three industries with high R&D intensity. Pharmacy Electronics Software
- 36. Class QUIZ ? How should R&D expenses be treated in accounting while merging two companies? Estimate Market value of R&D of acquired company up to date Add it to current yearly R&D expenses of acquiring company