Utilizing the balanced scorecard for R&D performance measurement
本文整合阶段门控方法与平衡计分卡，提出一个框架，帮助企业将资源投入与战略目标挂钩，并给出具体应用示例，适合研发管理者和绩效评估研究者参考。
R&D programs are critical for many firms to achieve and sustain competitive advantage. Yet, measuring R&D performance over time can be quite complex due to inherent uncertainty. The paper responds to calls in the R&D literature to explore integrated performance measurement systems that capture financial and nonfinancial performance. We integrate the Stage‐Gate approach to R&D management with the Balanced Scorecard to present a framework to show how firms can link resource commitments to these activities and the firm's strategic objectives. In this paper, we provide specific examples of how firms can apply this integrated performance measurement system to the R&D function.