Abstract
In this study, the authors used the variable-benchmark data envelopment analysis method to study the innovation performance of an enterprise. In the proposed model, information technology, value proposition, value study, and team activities were the input factors, and product model change, product function upgrade, and production cost reduction were the output factors. A total of 176 effective enterprise samples collected from five industries were analysed, and the results showed that the use of a value method and information technology had a synergistic effect on the innovation performance of enterprises; however, the synergistic effect on different industry sectors was not identical. Furthermore, the innovation performance of large enterprises was quite similar to that of small and medium-sized enterprises in most industry sectors, except the service and nonprofit industries. The theoretical and practical implications of these results are discussed.
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