Proposal of industrial research and development performance indices |
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| Authors: | Yoshitaka Osawa Yoshiyuki Yamasaki |
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| Institution: | Sumitomo Electric Industries Ltd., 1-1-3, Shimaya, Konohana-ku, Osaka 554-0024 Japan. |
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| Abstract: | 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. |
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