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논문 기본 정보

자료유형
학술저널
저자정보
장승환 (한국폴리텍대학)
저널정보
아태인문사회융합기술교류학회 아시아태평양융합연구교류논문지 아시아태평양융합연구교류논문지 제6권 제2호
발행연도
2020.1
수록면
17 - 29 (13page)

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초록· 키워드

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Today's global world economy is based on the knowledge-based society where knowledge and information determine the competitiveness of the country and we have entered the age of limitless competition where the company cannot survive if it cannot secure the market advantage. To respond to such changes in the economic environment, all companies are seeking to lead innovation to create new value one step ahead of its competing companies and are immersing itself in research and development R&D activity to achieve this. Because of this, companies are continuously increasing investment scale into R&D activity. What is the reason for the company to increase investment into R&D activity? From the company's perspective, R&D investment becomes the driver for stable growth by securing future technology and market competitiveness and such strategic investment can be seen as the core source to create future company value and intangible asset value. In other words, the company is increasing the expenditure related to future economic benefits such as R&D to gain a strategic advantage in the intensely competitive environment. A relatively early study which performed empirical testing on the effect of expenditure of R&D expenses on the company's value was the study by Hirschey[1]. Study results observed that R&D expenses, by expensing entire amount of the R&D expenses, had a positive(+) effect on the company's market value and, afterward, there were many studies showing empirical testing results on the positive(+) effect on market value, company value, etc. According to such study results, it was confirmed as a definite fact that the expenditure of R&D expenses, regardless of accounting whether to treat R&D investment as asset or expense, is a major factor in positively(+) affecting the company's business performance, future economic benefit, or the company's value. Starting from such problem awareness, this study empirically checked R&D activity rate of Korea's manufacturing companies regarding R&D activity that has high chance of contributing to the value creation in the future rather than the present and sought to propose R&D activity direction. This study result is expected to be utilized by the company manager in developing plan for R&D activity type suitable for development stage of the individual company.
#Research #Development #Activity #R& #amp #D #Performance #Rate

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참고문헌 (25)

참고문헌 신청
Hirschey, M. / 1982 / Intangible Capital Aspects of Advertising and R&D Expenditures / Journal of Industrial Economics 30(4):375~390 google schola 2008 / National Science Board Science and Engineering Indicators 2008 google schola Zuniga-Vicente, J. A. / 2014 / Assessing the effect of public subsidies on firm R&D investment google schola Aerts, K. / 2008 / Two for the Price of One? Additionality effects of R&D subsidies : a comparison between Flanders and Germany / Research Policy 37(5):806~822 google schola Clausen, T. H. / 2007 / Do subsidies have positive impacts on R&D and innovation activities at the firm level? / Structural Change and Economic Dynamics 20:239~253 google schola

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