I started doing hours of research to prove that bmw has more r&d per product line / per cost of the car than toyota but its not worth the time. Here is an overall breakdown of the entire automakers field. Needless to say, if you look at the number of vehicles sold to total r&d budget i think its easy to point out who has more money invested - regardless its a beautiful work of art!



TOYOTA
Toyota owns and operates Toyota, Lexus, Scion, has a majority shareholding in Daihatsu Motors [6], and has minority shareholdings in Fuji Heavy Industries, Isuzu Motors, and the engine, motorcycle and marine craft manufacturer Yamaha Motors. The company includes 522 subsidiaries.[7] Toyota planned to produce 9.51 and sold 9.37 million vehicles overall in 2007 by putting it in dead heat with General Motors. It plans to produce 9.95 and sell 9.85 million vehicles in 2008 setting an industry record if it happens[8].

On 8 January 2008, the company dropped "Motor" from its corporate name, calling itself simply "Toyota Corporation" (株式会社豊田 Kabushiki-gaisha Toyota) from "Toyota Motor Corporation." Also, Toyota changed the Japanese writing of its brand name from Katakana to Kanji and "Corporation" has moved from the end to the beginning.


BMW
BERLIN (AP) - Automaker BMW said Wednesday that sales of its cars rose by 9.2 percent last year, with buyers snapping up its luxury sedans and speedy Mini brands.
The Munich-based company _ whose brands include BMW, Mini and Maybach _ sold 1.5 million cars last year, compared with 1,373,970 in 2006, it said.
«We have completely
reached our sales target for 2007 _ growth in the higher single-digit percentage range