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Theoretical and Empirical Research of Accounting Measures for Markets, Products and Customers : Revenue Drivers and Cost Drivers related to Products Development, Marketing and Logistics

Research Project

Project/Area Number 08303014
Research Category

Grant-in-Aid for Scientific Research (A)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNihon University, School of Commerce

Principal Investigator

TANAKA Takao  Nihon University, School of Commerce, Professor, 商学部, 教授 (40089082)

Co-Investigator(Kenkyū-buntansha) HASEGAWA Keiichi  Waseda University, School of Commerce, 商学部, 助教授 (60218443)
OGURA Noboru  Tohoku University, School of Economics, Professor, 経済学部, 教授 (10145352)
ASADA Takayuki  Osaha University, School of Economics, Professor, 経済学部, 教授 (10143132)
KOBAYASHI Yoshitaka  Keio University, School of Commerce, Professor, 商学部, 教授 (40062187)
TSUJI Masao  Waseda University, School of Commerce, Professor, 商学部, 教授 (20063787)
尾畑 裕  一橋大学, 商学部, 助教授 (20194623)
本橋 正美  明治大学, 経営学部, 教授 (50190971)
伊藤 嘉博  成蹊大学, 経済学部, 教授 (10168388)
Project Period (FY) 1996 – 1997
Project Status Completed (Fiscal Year 1997)
Budget Amount *help
¥9,700,000 (Direct Cost: ¥9,700,000)
Fiscal Year 1997: ¥4,400,000 (Direct Cost: ¥4,400,000)
Fiscal Year 1996: ¥5,300,000 (Direct Cost: ¥5,300,000)
KeywordsMarketing Cost / Management of R & D Cost / Revenue Driver / Customer Value / Customer Satisfaction / Management of Revenue / Accounting Measure / Cost Driver
Research Abstract

To ensure their survival in this age of mega-competition, corporations have been putting a great deal of effort into R & D and marketing. Nevertheless, there has been significant delay in developing management accounting infromationrelated to R & D and marketing.
By focusing mainly on production, control methods designed to reduce cost have been developed. Profitability improves not only when costs are lowered, but when revenues expand as well. Pinpointing revenues-influencing factors related to markets, products and customers, and thus clarifying the relationship between resource investment and revenue fluctuations, are important research goals management accounting.
However, research in management accounting has accomplished very little, where market and customers are concerned. The mission of this research is to discuss the development and feasibility of accounting measures related to marketing and research and development.
While surveying existing research on accounting measures relat … More ed to markets, products and customers, we interviewed representatives from 20 leading companies in Japan. We also sent questionnaires to all of the 1,165 companies listed on Tokyo stock exchange, asking about management of R & D and marketing costs.
The factors that varies revenue are called revenue drivers. They include, for examples, product quantity, product features, advertising expense, brand loyalty, sales promotion, namber of distribution channels, number of sales cutles, and number of retained and new customers. If the correlation between revenue and resources invested in a specific revenue drivers is quantified, we can make such investment more effective and efficient in attaining the revenue goals.
There is a certain amount of correlation between advertising expense and revenue, and greater correlation between sales promotion expense and revenue. For practical purpose, however, such correlation is not cleary understood and such information is little used in decision-making.
There is also certain correlation between new products and sales or profit. Despite the recession, companieswith a relatively large portion of new products in their product lines have been growing steadily and enjoying relatively high profitability. There have been attempts to measure R & D results as "technical stock, " calculate that from anticipated sales, and maintain it at a certain level. A very few companies have established systems that base their R & D investment levels on some logical ground.
We have seen few examples of revenue drivers and technological stock in practical use as control tools in Japanese companies. It is possible, technically, to develop such accounting measures. By accumulation fact-finding research, we must develop and promote models that can help project more precisely the correlation between investment and revenue. Less

Report

(3 results)
  • 1997 Annual Research Report   Final Research Report Summary
  • 1996 Annual Research Report
  • Research Products

    (37 results)

All Other

All Publications (37 results)

  • [Publications] 田中 隆雄: "研究開発投資・広告投資と裁量コストの管理" 企業会計. 49・8. 18-25 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 田中 隆雄: "顧客価値・顧客満足と価格革命" 企業会計. 48・8. 18-25 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 辻 正雄: "販売費および一般管理費に関する実証分析" 企業会計. 49・8. 57-65 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 小林 啓孝: "小売業の戦略会計" 企業会計. 50・2. 116-122 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 浅田 孝幸: "競争優位性と研究開発活動の管理会計" 企業会計. 49・8. 40-50 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 小倉 昇・高橋 史安: "マーケティング費・販売費・研究開発費等に関する実態調査" 企業会計. 49・8. 66-75 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 長谷川 恵一: "ブランド・マーケティングとブランド価値の測定" 企業会計. 49・8. 33-39 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 伊藤 嘉博: "花王におけるマーケティング・コストの管理" 旬刊経理情報. 801. 24-29 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 本橋 正美: "電子取引とマーケティング・コストの管理" 企業会計. 48・8. 43-48 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 尾畑 裕: "収益作用因の理論的分析とその収益計算・原価計算への応用" 一橋論叢. 116・5. 60-73 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Tanaka, Takao: ""Managing Discretionary Cost related R & D and Advertisement, "" Kigyo-Kaikei. 49-8. 18-25 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Tanaka, Takao: ""Customer Value, Customer Satisfaction and Pricing, "" Kigyo-Kaikei. 48-8. 18-25 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Tsuji, Masao: ""Analysis of Sales and General Administrative Costs, "" Kigyo-Kaikei. 49-8. 57-65 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kobayashi, Yoshitaka: ""Strategic Accounting System for Retailer, "" Kigyo-Kaikei. 50-2. 116-122 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Kobayashi, Yoshitaka: ""Marketing Cost Management of Kirin Breweries, "" Keiri-Jyoho. 798. 4-10 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Asada, Takayuki: ""Competitive Advantage and Management Accounting for R & D,"" Kigyo-Kaikei. 49-8. 40-50 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Ogur, Noboru and Fumiyasu Takahashi: ""Analysis of Marketing, Sales and R & D Costs, "" Kigyo-Kaikei. 49-8. 66-75 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Ito, Yoshihiro: ""Marketing Cost Management of Kao Corporation, "" Keiri-Jyoho. 801. 24-29 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Motohashi, Masami: ""Electric Commerce and Marketing Cost Management, "" Kigyo-Kaikei. 48-8. 43-48 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Obata, Hiroshi: ""Theoretical Analysis of Revenue Driver and It's Application of Revenue and Cost Accounting, "" Hitotsubashi-Ronso. 116-5. 60-73 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] Hasegawa, Keiichi: ""Brand Marketing and Measurement of Brand Value" Kigyo-Kaikei. 49-8. 33-39 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1997 Final Research Report Summary
  • [Publications] 田中隆雄: "研究開発投資・広告投資と裁量コストの管理" 企業会計. 49・8. 18-25 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 辻 正雄: "販売費および一般管理費に関する実証分析" 企業会計. 49・8. 57-65 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 小林啓孝: "小売業の戦略会計" 企業会計. 50・2. 116-122 (1998)

    • Related Report
      1997 Annual Research Report
  • [Publications] 浅田孝幸: "競争優位性と研究開発活動の管理会計" 企業会計. 49・8. 40-50 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 小倉昇・高橋史安: "マーケティング費・販売費・研究開発費等に関する実態調査" 企業会計. 49・8. 66-75 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 長谷川恵一: "ブランド・マーケティングとブランド価値の測定" 企業会計. 49・8. 33-39 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 田中隆雄: "管理会計の知見" 森山書店, 358 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 田中隆雄編著: "市場、製品、顧客に関する会計測度(仮題)" 中央経済社, 380 (1998)

    • Related Report
      1997 Annual Research Report
  • [Publications] 田中隆雄: "顧客価値・顧客満足と価格革命" 企業会計. 48・8. 18-25 (1996)

    • Related Report
      1996 Annual Research Report
  • [Publications] 小林啓孝: "キリンビールのマーケティング・コストの管理" 旬刊経理情報. 798. 4-10 (1996)

    • Related Report
      1996 Annual Research Report
  • [Publications] 浅田孝幸: "情報ネットワークと管理会計" 企業会計. 48・5. 24-31 (1996)

    • Related Report
      1996 Annual Research Report
  • [Publications] 伊藤嘉博: "花王におけるマーケティング・コストの管理" 旬刊経理情報. 801. 24-29 (1996)

    • Related Report
      1996 Annual Research Report
  • [Publications] 本橋正美: "電子取引とマーケティング・コストの管理" 企業会計. 48・8. 43-48 (1996)

    • Related Report
      1996 Annual Research Report
  • [Publications] 尾畑裕: "収益作用因の理論的分析とその収益計算・原価計算への応用" 一橋論叢. 116・5. 60-73 (1996)

    • Related Report
      1996 Annual Research Report
  • [Publications] 田中隆雄: "管理会計の知見" 森山書店, 290 (1997)

    • Related Report
      1996 Annual Research Report
  • [Publications] 田中隆雄ほか: "(中間報告書)市場、製品、顧客に関連する会計測度の理論的・実証的研究" 93 (1996)

    • Related Report
      1996 Annual Research Report

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Published: 1996-04-01   Modified: 2016-04-21  

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