Research and Development is an intricate process involving a host of challenging technological frontiers, This paper presents a practical tool to help R&D personnel satisfy the needs of customers by a systematic evaluation of R&D performance, To establish a sound methodology for R&D performance evaluation, we employ the object-process analysis (OPA) part of the object-process methodology, Using OPA, we gradually expose the constituents of the R&D system, its environment and the interaction between them, Through this systematic top-down refinement, we provide a comprehensive generic view of the R&D domain, The framework presented in the paper allows the user to describe, order, and interrelate the issues that R&D managers should consider when managing, evaluating and planning R&D, As the approach addresses structure and behaviour in a unified, integrated manner, the analysis provides insights into both the static and dynamic aspects of the R&D domain and establishes a solid basis for its enterprise modeling.