台灣電子業上市公司之R&D成效及影響因素分析
Date Issued
2002
Date
2002
Author(s)
DOI
902416H002007
Abstract
R&D affects a firm’s long-term development and growth. Most of the firms
routinely assess a certain percentage of sales as the annual R&D budget. Although
R&D expenditure is a huge spending number, an effective R&D management tool is
not developed in practice. On the other hand, the intangible asset valuation research
has gained its popularity in academic. Among of the intangible research topics,
R&D valuation is considered very important. This line of research has concluded
that R&D expenditure shall not be recognized as a pure periodical expense as required
by the current GAAP. How to capitalize the R&D expenditure, however, is not concluded? By using the computer related companies and IC design companies
listed in Taiwan Stock Exchange as the sample, this study investigates factors
contributing to R&D effectiveness. The results of this study can help the
development of a sound R&D management practice. In addition, they can contribute to the intangible asset valuation research.
Subjects
R&D Effectiveness Index
R&D Management
R&D Value
Pyramid
Pyramid
Innovation
Intangible Asset Valuation
Periodical Expense
Capital Expenditure
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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