R&D Strategy of Enterprises,Change of Performance Evaluation System and the Selection of Key Performance Indicators
Gong Na1,Guo Cuiling2
1.School of Accounting and Finance,Shanghai Lixin University of Commerce,Shanghai 201620,China; 2.Department of Accounting,Fu Jen Catholic University,New Taipei 24205,China
Abstract：On the basis of combing the theory and the literature,this paper establishes theoretical framework of R&D performance evaluation system under different R&D strategies in different corporate life cycle of China's private enterprises.Through in-depth interviews,and based on the TEC company strategic transformation,this paper analyzes the change of enterprise R&D performance evaluation system and the choice of key performance indicators during its transformation from customization development strategy to the standardization of modular development strategy
巩娜，郭翠菱. 企业研发战略、研发绩效评估制度变革及业绩指标选择[J]. 中国科技论坛, 2016(12): 67-71.
Gong Na,Guo Cuiling. R&D Strategy of Enterprises,Change of Performance Evaluation System and the Selection of Key Performance Indicators. , 2016(12): 67-71.
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