文献类型：期刊文献

中文题名：新产品开发管控系统及其实施效果研究

英文题名：A Research on the Management Control System I and Its Implementation Effect in New Product Development

作者：周琳[1]

第一作者：周琳

机构：[1]河南财经政法大学会计学院

第一机构：河南财经政法大学会计学院

年份：2014

卷号：28

期号：8

起止页码：113-118

中文期刊名：华东经济管理

外文期刊名：East China Economic Management

收录：国家哲学社会科学学术期刊数据库;CSSCI:【CSSCI2014_2016】；

基金：国家自然科学基金重点项目(71032005)

语种：中文

中文关键词：新产品开发;管控系统;产品创新绩效;实地研究

外文关键词：new product development; management control system; product innovation performance; field study

摘要：关于新产品开发(简称NPD)管理控制系统的内容、特征及其实施效果,对产品创新及其业绩促进作用的研究,西方学者进行了广泛深入的理论探索,并取得了丰富的研究成果。但是在我国,关于新产品开发活动的管理控制系统(简称MCS)的理论探索非常匮乏,这不利于提升我国企业产品创新水平。文章根据新产品开发活动管控系统的特征以及已有经典理论、文献的研究成果,构建了新产品开发管控系统及其实施效果理论模型。并且,采用实地研究方法,运用调查问卷数据对理论模型进行检验,填补了企业新产品开发管理控制系统与产品创新绩效等理论依据和经验证据。
Western scholars have conducted an extensive theoretical research and gained fruitful research findings on the con- tent, characteristics and implementation effect of management control system in new product development （NPD） and its pro- moting role in product innovation and performance. However, the theoretical study on management control system （MCS） in new product development is very scarce in China, which is not conducive to enhancing the level of product innovation. The pa- per, in accordance with the characteristics and research results of the existing classical theory and literature on MCS, builds a theoretical model of management control system and its implementation effect in new product development. Furthermore, the paper, based on the field research method, makes a test on the model by using survey data, and fills theoretical and empiri- cal evidence for management control system in new product development and product innovation performance.