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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34209
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/34209


    Title: 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
    Authors: 郭俊男
    Contributors: 吳安妮
    郭俊男
    Keywords: 研究發展
    研發專案
    研發績效
    新產品開發
    R&D
    R&D project
    R&D performance
    new product development
    Date: 2003
    Issue Date: 2009-09-18 09:00:43 (UTC+8)
    Abstract: 由於資訊科技的發達,使全球資訊的分享加速,一方面使得企業創新的刺激源源不絕,另一方面也使得消費者的需求慾望越來越廣,造成產品生命週期不斷縮短,在現今的環境下,企業若要長久經營甚至維持成長,就必需積極從事創新之新產品開發。雖說新產品或技術的創新對企業的貢獻相當大,但研發專案往往存在高度不確定性且耗時耗力,一旦專案失敗,亦會對企業造成相當程度的傷害,導致許多企業望之卻步。因此,1960年代初期,Mansfield(1968)等學者開始從事研發支出費用與產業或公司生產力相關性的研究。其後,由於財報資料取得的方便性與客觀性,加上個別研發專案的效益較難追蹤、亦難以評估,大多數研發投入與研發績效相關的研究,首先,在變數上都是以財報上的財務數字為基礎,如研發費用、研發密度、公司獲利、營收等;其次,在研究個體上則是以企業整體為主。然而,過去許多研發投入與績效相關之研究,不論在投入面或效益面皆提出了許多非財務性的項目,此外,在現今即將邁入第四代研發管理的環境下,組織企業的研究發展工作多以「專案」的方式來進行,而非以年度企業整體預算進行管理。綜合上述兩點過去此類研究與實務上之落差,本研究採用經濟部工業局「主導性新產品開發計劃」之計劃成效追蹤問卷資料,以個別研發專案為研究對象,並將投入面擴大區分為成本、人力、時間三個構面,探討研發專案投入對非財務面之技術產出及財務績效之影響,期能彌補過去此類研究與實務上之落差。

    本研究依照研發專案投入所產生之非財務與財務績效構面,分成兩大研究主題,研究結果顯示:
    一、研發專案投入對技術產出之影響:專案投資金額對專利權與創新技術數有顯著正向的影響,專案研發人員之教育程度只對創新技術數有顯著正向之影響,研發時間與專案技術產出皆無顯著相關。
    二、研發專案投入對財務產出之影響及其遞延效果:專案投資金額與專案研發人員之教育程度對開發產品銷售額具有顯著之正向影響,且從產品銷售第一年起,沒有時間上的落差,且專案投資金額之影響可延續三年,專案研發人員之教育程度之影響可延續兩年,研發時間與開發產品銷售額無顯著相關。

    此外,吾人並針對實證結果與實務界人士進行訪談,瞭解與假說不符者之原因,結果發現:專案研發時間較長,不完全是因為企業願意投入較多的心力,有很大的可能是研發瓶頸的發生與研發人員的不效率,這些部份不但對專案產出沒有顯著貢獻,還可能危害專案的成功。
    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.
    Reference: 中文部分
    王耀德及蔡昌武,1998,科技專案的特質與研究人員工作活動組型之配適對專案績效之影響,科技管理學刊3(2):1-26。
    主導性新產品開發輔導計畫網站http://leading.itnet.org.tw/group/application/itnet_leading/index.php
    行政院國家科學委員會,2003,中華民國科學技術統計要覽。
    林惠玲及李顯峰,1996,臺灣專利權數與R&D支出關係之研究-非負整數記量模型之應用,經濟論文,24(2):273-301。
    吳昱璟,2002,資訊科技投資對企業生產力變動、生產效率與財務績效影響之研究,國立政治大學會計學系未出版碩士論文。
    許戍,2002,研究發展、廣告支出與企業經營績效關聯性之研究,國立政治大學會計學系未出版碩士論文。
    黃淳毅,2001,產業特性與新產品開發流程關係之研究,清華大學工業工程研究所碩士班未出版論文,P1。
    黃雅苓,1999,研究發展支出與經營績效關係及其費用化之探討-以臺灣上市公司之電子業與非電子業為例,國立政治大學會計學系未出版碩士論文。
    陳松柏,1997,臺灣製藥業的研發類型、管理機制與技術績效之研究,管理與資訊學報2(4):109-131。
    張龍發及張琳禎,新產品開發專案之執行方法與技術知識特性對專案執行績效之影響,中原學報29(4):325-338。
    董鍾明,2001,研發效率評估之資料包絡分析法實證研究:以主導性新產品開發計畫為例,國立台灣科技大學企業管理學系未出版碩士論文。
    詹淑清等,2002,R&D支出對新竹科學園區積體電路廠商獲利實證分析-多元迴歸與區別分析法之應用,企銀季刊25(1):189-209。
    楊志海及陳忠榮,2002,研究發展、專利與生產力-臺灣製造業的實證研究,經濟論文叢刊,30(1),27-48。
    趙鎂,1999,研發專案各階段對公司市場價值影響之評估,國立臺灣科技大學企業管理學系未出版碩士論文。
    歐進士,1998,我國企業研究發展與經營績效關連性之實證研究,中山管理評論,6(2):357-386。
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    英文部分
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    Description: 碩士
    國立政治大學
    會計研究所
    91353021
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0091353021
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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