新产品开发管控系统及其实施效果研究

关于新产品开发(简称NPD)管理控制系统的内容、特征及其实施效果,对产品创新及其业绩促进作用的研究,西方学者进行了广泛深入的理论探索,并取得了丰富的研究成果。但是在我国,关于新产品开发活动的管理控制系统(简称MCS)的理论探索非常匮乏,这不利于提升我国企业产品创新水平。文章根据新产品开发活动管控系统的特征以及已有经典理论、文献的研究成果,构建了新产品开发管控系统及其实施效果理论模型。并且,采用实地研究方法,运用调查问卷数据对理论模型进行检验,填补了企业新产品开发管理控制系统与产品创新绩效等理论依据和经验证据。

A Research on the Management Control System I and Its Implementation Effect in New Product Development

Western scholars have conducted an extensive theoretical research and gained fruitful research findings on the con- tent, characteristics and implementation effect of management control system in new product development （NPD） and its pro- moting role in product innovation and performance. However, the theoretical study on management control system （MCS） in new product development is very scarce in China, which is not conducive to enhancing the level of product innovation. The pa- per, in accordance with the characteristics and research results of the existing classical theory and literature on MCS, builds a theoretical model of management control system and its implementation effect in new product development. Furthermore, the paper, based on the field research method, makes a test on the model by using survey data, and fills theoretical and empiri- cal evidence for management control system in new product development and product innovation performance.