R&D coefficients are a tool for calculating / estimating the shares of personnel and expenditure data attributable to R&D. They are especially used for distributing total resources among research, teaching and other activities (including administration) in the Higher education sector. They can be used for the total expenditure or for parts of it, like public general university funds (GUF) or for personnel only.
R&D surveys.
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.