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Proposal of industrial research and development performance indices
Author(s) -
Osawa Yoshitaka,
Yamasaki Yoshiyuki
Publication year - 2005
Publication title -
randd management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.253
H-Index - 102
eISSN - 1467-9310
pISSN - 0033-6807
DOI - 10.1111/j.1467-9310.2005.00401.x
Subject(s) - division (mathematics) , cash flow , investment (military) , index (typography) , accountability , work (physics) , connection (principal bundle) , econometrics , economics , business , computer science , mathematics , accounting , engineering , political science , arithmetic , geometry , mechanical engineering , law , politics , world wide web
To express research and development performance, R&D efficiency and R&D cash flow are proposed as indices. These indices reflect the connection between investment and its results more clearly than conventional indices such as R&D expenditure‐to‐sales ratio. For this attribute, the proposed indices are expected to be particularly useful in demonstrating the R&D division's accountability to other divisions and work within the R&D division toward R&D efficiency improvement.