研發專案投入對技術產出及財務績效影響之研究-以主導性新產品開發計劃為例

• Main Author: 郭俊男
• Other Authors: Duh, Rong-ruey
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/09422435713506724813

碩士 === 國立政治大學 === 會計研究所 === 92 === As a result of the progression of information technology, the speed of information sharing is getting higher and higher. On one hand it makes companies get the stimulation of innovation more easily than before, on the other it also makes the desire of customers becomes wider and wider. Thus, the life cycles of all products in the world then become shorter and shorter. In this environment, companies who want to survive or even get growth have to do their development and research activities more aggressively than before. Although the benefits of R&D is great, lots of companies still shrink back at the sight. That’s because of the high uncertainty of R&D and the needs of huge amount of time and money, and companies always get incredible harm once they fail. Therefore, many researchers have tried to clarify the relationship between R&D inputs and R&D performance. Due to the accessibility and objectivity of financial report, the past researches in this field always used the information from financial reports, and set their research objects as the whole companies. But many researchers have pointed out that there are not only financial inputs and outputs of R&D activities but also non-financial ones. In the global trend to 4th generation of R&D management, R&D organizations have changed their management way form total budgeting to project management. To eliminate these two gaps between theory and practice, in this research we use the questionnaire data of Leading Product Development Programs from Industrial Development Bureau Ministry of Economic Affairs to make our research stand on a project view point and get other non-financial inputs and outputs data that we can’t get from financial reports. Hope we can earn more practical results to help companies making their decisions of R&D activities. According to the two perspectives of R&D project performances, non-financial and financial, we separated this research into two subjects, the results showed that: 1. The effects of R&D project inputs on technical outputs: we found that the project dollar investment has significant effect on the number of patents and innovative techniques, and the education degree of the project’s R&D engineers only has significant effect on innovative techniques but on patents. On the other hand, R&D time of the project has no significant effect on both patents and innovative techniques. 2. The effects of R&D project inputs on financial performance, their time-lag effect and their continuity: we found that project dollar investment has significant effect on sales of the product that developed from the project since the first year it was sold, which means the time-lag doesn’t exist in this situation, and this effect can last for three years or even more. The education degree of the project’s R&D engineers has significant effect on sales of the product that developed from the project, from the first year it was sold. So, there is no time-lag, but this effect can only last two years. Besides, R&D time of the project has no significant effect on any year’s sales of the product that developed from the project. Finally, we have interviewed some practitioners discussing about our results that were not consistent with our hypotheses. According to their opinions, the reason why some projects spend longer R&D time is not just because those companies intend to pay more effort on those projects. It also includes the inefficiency of R&D engineer and the bottleneck of that project. These inefficiency and bottlenecks are not only non-value-added but also sometimes harmful to a R&D project. That’s why we found in this research that there is no significant relationship between R&D time of a project and its performances, neither financial performances nor non-financial ones.