A Study on Revenue Management Control System Based on Project and Customer-Value Concepts
| Project/Area Number |
16530301
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | MEIJI UNIVERSITY |
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Principal Investigator |
SUZUKI Kenichi Meiji University, Department of Accounting, Professor, 経営学部, 教授 (80309674)
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| Co-Investigator(Kenkyū-buntansha) |
SASAKI Ikuko Tohoku Gakuin University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (90306051)
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| Project Period (FY) |
2004 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥2,100,000 (Direct Cost: ¥2,100,000)
Fiscal Year 2005: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2004: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Keywords | Fixed Revenue / Variable Revenue / Revenue Driver / Customer Relationship / Project / Program / PBSC / 顧客ロイヤルティ / 従業員ロイヤルティ / 顧客セグメント別管理会計 / PBudgeting |
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| Research Abstract |
The porous of this study is to develop a new framework of revenue management control system based on project and customer-value concepts through three approaches :
1.Empirical and theoretical study on fixed (or sustainable) revenue concept ;
2.Empirical and theoretical study on revenue drivers ;
3.Theoretical study on project management methods for applying the revenue management control system.
The results of the study can be summarized bellow :
1.The new framework of revenue management control system has been established based on fixed (or sustainable) revenue concept that can reflect customers' perception of goods or survives.
2.A new method of finding effective revenue drivers through two questionnaire surveys to both customers and employees has been developed.
3.The high possibility of application of project management methods to the revenue management control system has been observed.
Especially the framework of revenue management control system based on fixed (or sustainable) revenue concept would make a beginning of the management accounting system in the E-commerce era.
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Report
(3 results)
Research Products
(34 results)
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[Book] 管理会計・入門2005
Author(s)
鈴木研一, 浅田孝幸
Total Pages
386
Publisher
有斐閣
Description
「研究成果報告書概要(和文)」より
Related Report
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[Book] 固定収益マネジメント2005
Author(s)
鈴木研一, 浅田孝幸
Total Pages
363
Publisher
中央経済社
Description
「研究成果報告書概要(和文)」より
Related Report
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