研發活動的投入對產出的影響具有延遲效果,同時研發的產出對公司經營效率的影響亦具有延遲效果,因而進行研發效率評估時必須考量延遲關係。本研究旨在提出考量延遲效果之研發效率評估的模式與步驟,首先以多項式分配延遲模式找出研發投入與產出的延遲關係,進而根據延遲時間修正研發效率評估之資料包絡分析模式,最後再求算研發產出對經營效率的延遲關係。本研究以台灣積體電路業近十年的資料為實證對象,衡量積體電路公司的研發效率與經營效率,並分析兩者的延遲關係。本文所提出之研發效率評估模式,可修正傳統研發效率評估無考量延遲效果之缺點,以後研究者可依據本研究提出之方法進行效率評估,同時產業界亦可應用此方法找出延遲效果,進而擬定研發策略。
The input of R&D affects production output in a result with time-lag. At the same time, time-lag effects of R&D output also have meaningful effect on the managerial performance for companies. Therefore, the time-lag effect needs to be considered when measuring R&D efficiency. The purpose of this study is to provide a model and its process for R&D efficiency measurement which takes the time-lag effect into consideration. First of all, the polynomial distributed lag model was used to find the time-lag in R&D activities. Further, the data envelopment analysis for R&D efficiency measurement was modified based on this obtained time-lag. Finally, the time-lag effect towards operation performance caused by R&D efficiency was calculated. In this study, the data for Taiwan's IC industry in the past ten years were used for empirical verification, as the R&D efficiency of IC manufactures were examined, and analyzed the time-lag relations between R&D efficiency and operation performance. The finding in this study can correct the shortcoming of traditional R&D efficiency measurement which does not consider the time-lag effect. Based on the results, following researchers can perform R&D efficiency measurement by the method suggested in this study. In addition, the industry can also apply the method to calculate the time-lag effect and develop R&D strategies.