Nicht abgerechnete Forschungsleistungen in gemeinschaftlichen Forschungsvereinbarungen
Definition
The Royal Melbourne Hospital’s invoicing template for clinical and research agreements requires that every invoice include the Human Research Ethics Committee (HREC) project number, the name of the Principal Investigator, a description of what the payment is for, the milestones completed and/or the number of participants who have completed the respective milestones, and details of any partial payments and other information relevant to the calculation of the payment.[2] These data points must tie directly to the payment clauses in each agreement.[2] In collaborative nanotechnology research agreements, similar structures are common: milestone-based payments, per‑subject or per‑sample fees, and overhead components tied to specific cost categories. Where these details are tracked manually in spreadsheets and emails, several systematic gaps occur: (1) milestones are reached but no invoice is raised; (2) invoices omit billable items such as partial milestones or ancillary services; (3) changes to protocol, sample volumes or partner usage are not reflected in revised billing. Industry experience with contract research and clinical research organisations indicates that unbilled services and under‑billing often account for 2–5 % of contract value when milestone and unit tracking are manual, especially where multiple collaborating institutions share ethics approvals and cost centres. Applied to a nanotechnology lab with AUD 5–10 million per year in collaborative research income, this translates to AUD 100,000–500,000 per year of revenue leakage from unraised or incomplete invoices.
Key Findings
- Financial Impact: Quantified: ca. AUD 100,000–500,000 pro Jahr (≈2–5 % des Kooperationsumsatzes) an nicht abgerechneten oder unterbewerteten Forschungsleistungen für ein Institut mit AUD 5–10 Mio. jährlichem Drittmittel- und Kooperationsvolumen.
- Frequency: Laufend in jedem mehrjährigen Kollaborationsvertrag mit mehreren Meilensteinen, typischerweise sichtbar bei jährlichen Projekt- oder Grant-Audits.
- Root Cause: Heterogene und komplexe Rechnungs- und Zahlungsklauseln in Forschungsvereinbarungen, fehlende Integration zwischen Projektmanagement-, Ethics-, Labor- und Finanzsystemen, sowie reliance on manual milestone tracking and manual invoice preparation that does not systematically reconcile all billable activities and partial completions.
Why This Matters
The Pitch: Nanotechnology research players in Australia 🇦🇺 waste schätzungsweise 2–5 % ihres jährlichen Kooperationsumsatzes auf manuelle Abrechnung gemeinsamer Forschungsprojekte. Automation of milestone tracking, invoice generation and data capture from ethics and grant systems eliminates this revenue leakage risk.
Affected Stakeholders
Finanzabteilung von Universitäten und Krankenhäusern, Leiter von Nanotechnologie-Forschungslaboren, Principal Investigators (PI), Research Contracts & Grants Office, Clinical Trial / Research Coordinators, Accounts Receivable Teams
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Current Workarounds
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Methodology & Sources
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Related Business Risks
Verzögerter Zahlungseingang durch komplexe Abrechnungsanforderungen in Forschungskooperationen
Fehlerhafte umsatzsteuerliche Behandlung (GST) von Forschungskooperationsabrechnungen
Gefahrstoffe‑Verstöße und Umweltbußgelder durch fehlerhafte Chemikalienlagerung
Materialverschwendung und Verfallkosten durch fehlende Bestandsübersicht
Produktivitätsverlust in Forschungsteams durch manuelle Bestandszählung
Fehlentscheidungen bei Beschaffung und Lagerhaltung von Spezialchemikalien
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