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* 중앙대학교 상경학부 전임강사, 경영학 박사.** 화승인더스트리 기술연구소 선임연구원.攀攀This study examined the actual condition of R&D in Korean and foreign firms, focusing on their management of R&D centers. Results indicated that their R&D centers were located in the areas having advanced IT technology and big markets, and put their aims and roles strongly in developing new products and unique techniques for local markets. Results also indicated that they annually invested heavily for R&D, focusing on their investment in high-growth opportunities. Finally, results indicated that they focused on obtaining excellent human resources for operating R&D centers.