| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 91 === Innovation through R&D activities is a major source of competitive advantage in today’s rapidly changing environments. And firms should adopt performance evaluation system at the same time to make good use of R&D input resources. However, there are few studies focused on constructing overall indicators according to the R&D characteristics of various industries.
This study attempts to put performance evaluation indicators of various industries in order and construct a model suitable for R&D performance evaluation activities. And separate R&D activities into “research” and “development” aspect, moreover, further separate two aspects into input, process and output three stages.
Total 400 samples are from high-tech firms (250) and traditional firms (150) of Taiwan Open Stock Market. Among all returned questionnaires, 164 useful ones indicate:
First, Total sample emphasize on output stage the most, then process and input stage.
Second, Because of higher uncertainty in “research” activity, people emphasize on the input stage then process and output stages.
Third, the performance evaluation timing of high-tech firms is more at input (availability-test) and process stage (supervisory); in contrast, that of traditional firms is more at output stage (result-evaluation).
Forth, Indicators of input and output stages represent the characteristics of various industries the most, however, indicators of process stage have consistent emphasis level.
Fifth, The following performance evaluation models were constructed by weighted-scoring method and the result of questionnaires:
1"Development" activities:
Y=0.179890*(A2*1)+0.380954*(B9*0.5+B8*0.3333+B6*0.1667)
+0.439156*(C3*0.3333+C9*0.2667+C6*0.2+C4*0.1333+C1*0.0667)
2"Research" activities:
Y=0.208990*(A2*1)+0.367728*(B9*0.4+B8*0.3+B6*0.2+B2*0.1)
+0.423282*(C9*0.4+C6*0.3+C7*0.2+C3*0.1)
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