دانلود مقاله ISI انگلیسی شماره 12814
ترجمه فارسی عنوان مقاله

بودجه بندی برای تحقیق و توسعه: یک رویکرد شبیه سازی مالی پویا

عنوان انگلیسی
Budgeting for research and development: a dynamic financial simulation approach
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
12814 2003 13 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Socio-Economic Planning Sciences, Volume 37, Issue 1, March 2003, Pages 15–27

ترجمه کلمات کلیدی
- بودجه تحقیق و توسعه - محصول و نوآوری فرایند - امور مالی شرکت - شبیه سازی پویا - سیستم های پشتیبانی تصمیم گیری
کلمات کلیدی انگلیسی
Research and development budgeting,Product and process innovation,Corporate finance,Dynamic simulation,Decision support system
پیش نمایش مقاله
پیش نمایش مقاله  بودجه بندی برای تحقیق و توسعه: یک رویکرد شبیه سازی مالی پویا

The research and development (R&D) budgeting decision is crucial for at least two reasons: if too much is spent, short-term financial stability is at risk, while, if the budget is too small, long-term competitiveness is threatened. Nevertheless, many enterprises simply extrapolate the past without further reflection. This paper presents a computer-based dynamic stochastic simulation model that allows one to assess the impact of alternative R&D budgeting policies on corporate development. The core decisions to be evaluated concern timing and funding of investments in R&D. Our approach substantially expands earlier work by Brockhoff (R&D Manage. 19 (1989) 265). In particular, it distinguishes between product and process innovation, considers market dynamics related to technical progress via a modifiable S-curve, integrates marketing, and takes into account essential financial aspects. As a result, our model is closer to reality than previous ones. A sample application with real company data illustrates its potential usage.