The Reasearch of the Influence of R&D evaluation toward R&D management control system in High technology Industry

• Main Authors: Chang, Mei-Lan, 張美蘭
• Other Authors: Kuo-Tay Chen
• Format: Others
• Language: zh-TW
• Published: 1998
• Online Access: http://ndltd.ncl.edu.tw/handle/60653070175921098304

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).