| Summary: | 碩士 === 國立臺灣大學 === 會計學系研究所 === 86 === The Research of the Influence of R&D evaluation toward R&D m
anagement control system in High technology Industry
Abstract
Due to rapid development of free economics, Informationlized societ
y is becoming reality, which enable technology to be one of the key suc
cess factors for enterprise in the competitive 21 century.
The research result of Morbey (1989) was shown, that t
he poor Research and Development (R&D) management provided no
function to relate R&D budget toward company operation and earnings. Th
is research utilized those companies in Shin-Chu Science Park as High Tec
hnology(Hi-Tech) company representatives in my study. The res
earch is enhanced in the relations of R&D department management control s
ystems-- budget control, performance evaluation, benefit and
achievement.
The research was c
onducted by mail survey, the stochastic analysis results are:
1. The achievement of R&D department of Hi-Tech Compan
y is depending on weather the R&D budget has been well
planned or not. 2. The achie
vement of R&D department of Hi-Tech Company is depending on weath
er the R&D budget has been fulfilled or not.
3. The achievement of R&D department of Hi-Tech
Company is depending on the frequency of R&D budget examination.
4. The achievement of R&D department of Hi-Tech Company is
depending on weather the R&D budget control has been related to perf
ormance evaluation or not. 5. The achievement of R&D depa
rtment of Hi-Tech Company is depending on weather the result of e
valuation was discussed with R&D people before go public or not.
6. The achievement of R&D department of Hi-Tech Company
is depending on the setup of special tariff. 7. The achie
vement of R&D department of Hi-Tech Company is depending on grant
ed stock and bonus (market value).
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