Proposal of industrial research and development performance indices
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.
Document Type: Research Article
Affiliations: Sumitomo Electric Industries Ltd., 1-1-3, Shimaya, Konohana-ku, Osaka 554-0024 Japan. , Email: email@example.com
Publication date: 2005-09-01