| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === With the market competition, new product development becomes the important key factor for firm to gain the revenue and market share. To launch new product, firm invest considerably in R & D development. Therefore, firm value measuring performance of R & D development as the main resource for competitive advantage.
The performance of R & D is the main resource for competitive advantage. However, due to the uncertainty on R & D development, it is hard to measure its performance precisely. Hence, it is necessary to develop a measurement system for measure the performance of R & D development precisely.
In literature review, we use content analysis to collect and investigate literature to find dimensions should be considered, and then we obtain 37 key factors on measuring the performance of R&D development are suitable to design expert questionnaire for this study. We check the appropriateness of the indicators by expert questionnaire, and then we get the correlation and significance and correlation between indictors by using ANP software. The result for this study is the sort on weighted performance evaluation indicators.
To understand how firm value key factors on measuring the performance of R&D development, we use case interview in empirical study. We check the appropriateness of the indicators by the result of case interview. The purpose of this study is to help firm to find the appropriate indicators to improve the performance measurement on R & D development. The result of this research, the performance measurement indicators of R&D department has no limits on specified firm. As a result, we suggest future researcher of this research field could focus on specified industry, change sub-criterias if it’s necessary.
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