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| R&D Strategy of Enterprises,Change of Performance Evaluation System and the Selection of Key Performance Indicators |
| Gong Na1,Guo Cuiling2 |
1.School of Accounting and Finance,Shanghai Lixin University of Commerce,Shanghai 201620,China;
2.Department of Accounting,Fu Jen Catholic University,New Taipei 24205,China |
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Abstract On the basis of combing the theory and the literature,this paper establishes theoretical framework of R&D performance evaluation system under different R&D strategies in different corporate life cycle of China's private enterprises.Through in-depth interviews,and based on the TEC company strategic transformation,this paper analyzes the change of enterprise R&D performance evaluation system and the choice of key performance indicators during its transformation from customization development strategy to the standardization of modular development strategy
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Received: 16 March 2016
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2016, Vol. 0 
