DBA does not have a module for tracking R&D. R&D should never be run through the Jobs module because of the accounting implications (Jobs are for items that will be sold to customers).
If items need to be deducted from inventory for R&D, our recommendation is to use the Stock Adjustments module (R&D items could also be moved into inventory using that same screen). The Stock Adjustments screen creates an inventory variance transaction. If you need to move that value to a specific R&D account then you can use a Journal Entry. As with all Journal Entries, our recommendation is to have your company accountant review the entry prior to posting.