Development of strategic management accounting system in the free competition market
Grant-in-Aid for Scientific Research (C)
|Allocation Type||Single-year Grants |
|Research Institution||Kyoto Tachibana University (2005)|
Hiroshima Prefectural University (2004)
KOHNO Michio Kyoto Tachibana University, Cultural Policy, Professor, 文化政策学部, 教授 (50234711)
|Project Period (FY)
2004 – 2005
Completed (Fiscal Year 2005)
|Budget Amount *help
¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 2005: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2004: ¥600,000 (Direct Cost: ¥600,000)
|Keywords||Customer Delivered Value / Corporate Delivered Value / Patient Delivered Value / Hospital Delivered Value / Intelligence Sharing / Strategic Management / Efficiency / Public Benefit / 競争市場 / 効率性 / 公益性 / グループ経営 / マネジメント・コントロール / 現代競争市場 / ソフトウエアの進化 / リスク管理 / 情報リスク|
In this research, the role of management accounting in the free competition market was analyzed as follows based on the concept of customer delivered value (CDV).
CDV was defined as the line generated at the place where the curved surface shown with the following functions crosses. X is a price axis, Y is a benefit axis and Z is a CDV axes.
Customer behavior curved surface :
x=rcost, y=r^msint, z=(2at)/π (0<m)
Corporate activity curved surface :
x=r^nsint, y=rcost, z=(2at)/π (0<n)
CDV is a curve made into the portion which the two above-mentioned curved surfaces cross.
If the role of management accounting in the free competition market is caught notionally, it is possible to think that it has the role which unites above-mentioned m and n. If the system of management accounting is regarded as decision-making, performance evaluation and profitability control, m and n guide its role in the free competition market clearly.
In order to materialize it, I raised Core Product Costing (CPC) as costing
system in the area, in which made Kotler's product levels concept cost objective. Development of Strategic Accounting System is based this program. I think it made a difference in decision making for group management, risk management, information management, etc., these are related to investment activities which affect added value distribution, and in performance evaluation for revenue raising activity with profit management.
And in this research, I tried to analyze roles of augmented product which forms the product levels concept and marketing activities which create it. This approach drew ways which utilizes the strategic management accounting system developed by this research for management of organizations other than companies, such as public corporations.
So, I tried to approach from the aspect of the strategic management accounting, the result of this research, to various problems related to improving efficiency of medical institutions and medical treatment systems in the latter half of the project (2005 fiscal year).
As for the last research for term of the project, I believe that the result of this research contribute to raising healthfully the activity of many organizations except companies including public institutions and non-profit organizations. Less
Report (3 results)
Research Products (8 results)