Exploring R&D Influences on Financial Performance for Business Sustainability Considering Dual Profitability Objectives

摘要: The importance of research and development (R&D) for business sustainability have gained increasing interests, especially in the high-tech sector. However, efforts R&D might cause complex mixed impacts on financial results considering associated expenses. Thus, this study aims to examine how may influence improve its performance dual objectives: gross net profitability. This integrates a rough-set-based soft computing technique multiple criteria decision-making (MCDM) methods explore yet valuable issue. A group public listed companies from Taiwan, all semiconductor sector, is analyzed as case study. More than 30 variables are considered, adopted retrieves 14 core attributes—for profitability objectives—to form evaluation model. pursuing superior prospects confirmed, empirical demonstrates guide an individual company plan improvements achieve long-term by hybrid approach.