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How Customer Relationship Strategy effects on Revenue and Cost Structures ?

Research Project

Project/Area Number 16K03995
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionTohoku Gakuin University

Principal Investigator

Sasaki Ikuko  東北学院大学, 経営学部, 教授 (90306051)

Project Period (FY) 2016-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2017: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords顧客関係性 / レベニューマネジメント / サプライチェーン / コストビヘイビア / コスト構造 / 不確実性 / ロイヤリティプログラム / 原価態様 / 収益管理 / 東日本大震災 / 会計学
Outline of Final Research Achievements

I investigated how a customer strategy effects on revenue structure and/or cost behavior and cost structure. I found that supplier's customer strategy is changing at their life cycle stage, and that a rate of major customer sales affects on supplier's financial performance. Concerning to B to C phase, I investigated how loyalty program effects on a firm's revenue strategy. I analyzed hotel business industry in Japan, and I couldn't find significant difference between city hotels and business hotels.

Academic Significance and Societal Importance of the Research Achievements

顧客第一という「顧客」とはたくさん買ってくれる顧客なのか,そしてお客様を大事にすることは企業にとってどのような効果をもたらすのかについて一貫して研究している。その顧客と企業との関係を,企業対企業,一般顧客対企業という2つの枠組みで捉えることにより,顧客が収益やコストにどのような影響を与えるのかを明らかにしようと試みた。それにより,企業対企業の関係では,主要顧客が存在することは,売り手の企業(サプライヤー)の財務業績や原価構造に影響を与えることが明らかになった。一般顧客対企業では,企業の収益管理にとって顧客関係性は重要であるもののその効果がうまく可視化できているとは言えないということがわかった。

Report

(4 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (16 results)

All 2018 2017 2016 Other

All Int'l Joint Research (1 results) Journal Article (6 results) (of which Open Access: 3 results,  Peer Reviewed: 1 results,  Acknowledgement Compliant: 1 results) Presentation (9 results) (of which Int'l Joint Research: 6 results,  Invited: 2 results)

  • [Int'l Joint Research] DePaul University(米国)

    • Related Report
      2017 Research-status Report
  • [Journal Article] 日本の宿泊施設の収益管理に関する実態調査2018

    • Author(s)
      青木章通・植竹朋文・佐々木郁子
    • Journal Title

      専修経営論集

      Volume: 105 Pages: 7-22

    • Related Report
      2018 Annual Research Report
    • Open Access
  • [Journal Article] 日本の宿泊施設の収益管理に関する実態調査-質問票調査に基づく研究-2018

    • Author(s)
      青木章通・植竹朋文・佐々木郁子
    • Journal Title

      Business Review of the Senshu University

      Volume: 105 Pages: 7-22

    • Related Report
      2017 Research-status Report
  • [Journal Article] Impact of Reputaion on Revenue Management at Hotels2018

    • Author(s)
      Uetake, T., I.Sasaki, and A. Aoki
    • Journal Title

      3rd International Tourism and Hospitality Management Conference proceedings

      Volume: なし

    • Related Report
      2017 Research-status Report
    • Peer Reviewed
  • [Journal Article] 需要の不確実性とコスト構造-日本企業データを用いた分析-2016

    • Author(s)
      高橋邦丸・椎葉淳・佐々木郁子
    • Journal Title

      青山経営論集

      Volume: 51 Pages: 151-167

    • Related Report
      2016 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 震災復興と企業経営:女川町の「まち開き」から見えてきた課題2016

    • Author(s)
      佐々木郁子
    • Journal Title

      震災学

      Volume: 9 Pages: 192-200

    • Related Report
      2016 Research-status Report
  • [Journal Article] Possibility of Disaster Research through Survey of Risk Management2016

    • Author(s)
      Ikuko SASAKI
    • Journal Title

      MDP2016004(メルコ学術振興財団ワーキングペーパー)

      Volume: 2016004 Pages: 1-19

    • Related Report
      2016 Research-status Report
    • Open Access
  • [Presentation] The supplier-customer relationship and cost structure in Japan2018

    • Author(s)
      Sasaki, I., A.Shiiba, and K. Takahashi
    • Organizer
      European Accounting Association 41st Annual Congress
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Risk Management Ambidexterity: A Capability for An Organization to Manage Risk While Creating Values2018

    • Author(s)
      Miya, H., I. Sasaki, and T. Wang
    • Organizer
      2018 American Accounting Association Annual Meeting
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Analysis of Revenue Management in Japanese accomodation Industry based on questionnaire survey- Comparison of Tokyo, Kyoto, Okinawa2018

    • Author(s)
      Uetake,T., I Sasaki, and A.Aoki
    • Organizer
      8th International Conference on Tourism Management and Related Issues
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 復興から平常へ戻るとはー沿岸被災地での聞取調査に基づいて2017

    • Author(s)
      佐々木郁子
    • Organizer
      メルコ学術振興財団主催,管理会計セミナー「石巻地域における企業再生の実例と管理会計~東日本大震災からの6年間を振り返る~」
    • Place of Presentation
      石巻専修大学
    • Year and Date
      2017-03-11
    • Related Report
      2016 Research-status Report
    • Invited
  • [Presentation] Impact of Reputation on Revenue Management at Hotels2017

    • Author(s)
      Uetake, T., I.Sasaki, and A. Aoki
    • Organizer
      3rd International Tourism and Hospitality Management Conference
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research
  • [Presentation] Customer Concentration, Corporate Equity Ownership, and Firm Performance2017

    • Author(s)
      高橋邦丸・椎葉淳・佐々木郁子
    • Organizer
      日本管理会計学会2017年度全国大会
    • Related Report
      2017 Research-status Report
  • [Presentation] 東日本大震災の被災企業の事業再開・事業継続と被災地の現在2016

    • Author(s)
      佐々木郁子
    • Organizer
      熊本学園大学産業経営研究所主催研究会
    • Place of Presentation
      熊本学園大学
    • Year and Date
      2016-12-03
    • Related Report
      2016 Research-status Report
    • Invited
  • [Presentation] THE SUPPLIER-CUSTOMER RELATIONSHIP AND COST STRUCTURE IN JAPAN2016

    • Author(s)
      Sasaki, I., Shiba,A., and Takahashi, K.
    • Organizer
      Twenty-Eighth Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      米国ハワイ州
    • Year and Date
      2016-11-07
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] FIELD SURVEY ON LOYALTY PROGRAMS: ITS STRATEGIC USAGE AND EFFECTS2016

    • Author(s)
      Sasaki, I., Aoki,A., Kusu,Y., Uetake,T.,and Takahashi, K
    • Organizer
      the IABE-2016, Summer Conference
    • Place of Presentation
      イタリア
    • Year and Date
      2016-06-16
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research

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Published: 2016-04-21   Modified: 2022-02-21  

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