Profit stability mechanism by fixed revenue accounting: Time series analysis before and after introduction

• Project/Area Number: 16K04012
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Meiji University
• Principal Investigator: Suzuki Kenichi 明治大学, 経営学部, 専任教授 (80309674)
• Project Period (FY): 2016-04-01 – 2021-03-31
• Project Status: Completed (Fiscal Year 2020)
• Budget Amount: ¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000); Fiscal Year 2020: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
• Keywords: マネジメントコントロール / 収益管理 / 固定収益 / 固定収益会計 / 隠れマルコフモデル / 利益安定性 / マネジメント・コントロール / 管理会計 / 顧客関係性 / 場のマネジメント

Outline of Final Research Achievements

First, the mechanism of customer-oriented and employee interaction and motivation for collaboration was examined. Next, a methodology to grasp the customer segment that brings fixed revenue was developed by the hidden Markov model. Finally, it is confirmed that understanding the above-mentioned mechanism and customer segments that generate fixed profits will change the line product market strategy.

Academic Significance and Societal Importance of the Research Achievements

本研究は，固定収益会計の普及基盤となるだけでなく，利益安定性という，従来の管理会計にないが，安定経営や雇用の維持の要となるまったく新しい概念を世界に向けて発信する基盤となる。

Research Products

• [Int'l Joint Research] Universiti Teknologi Malaysia(マレーシア)
• [Journal Article] Integrating dynamic segmentation and portfolio theories for better customer portfolio performance (2021)
  • Author(s): Viviani, J-L., A. Komura, and K. Suzuki
  • Journal Title: Journal of Strategic Marketing Volume: -
  • Peer Reviewed
• [Journal Article] マネジメントコントロールシステムを用いたマネジャーによる働きかけと非マネジャーの態度 ー場の理論を構成概念とした量的調査ー (2021)
  • Author(s): 鈴木研一
  • Journal Title: 社会科学研究所紀要 Volume: -
  • NAID: 120007039807
  • Peer Reviewed
• [Journal Article] The Employee Perception of Corporate Social Responsibility and its Effect on Turnover Intention (2019)
  • Author(s): M., Hayakawa, M., Hosoda, H., Toyosaki, and K., Suzuki
  • Journal Title: Proceedings，7th International Conference on Engineering Business Management Volume: 1 Pages: 6-11
  • Peer Reviewed
• [Journal Article] The Effect of Vertical Communication in the Management Control Process and the Sharing of a Management Philosophy on Informative Interaction in the Workplace (2019)
  • Author(s): H., Toyosaki, H., Hirose, and K., Suzuki
  • Journal Title: Proceedings，8th International Conference on Engineering Business Management Volume: 1 Pages: 32-37
• [Journal Article] Employee-customer Orientation and Communication through MCS: Empirical Study of Japanese Hotel Company (2019)
  • Author(s): M., Kodama, J., Takaki, Y., Iwabuchi, R., Endo, and K., Suzuki
  • Journal Title: Proceedings, 8th International Conference on Engineering Business Management Volume: 1 Pages: 44-48
• [Journal Article] Profitability of Fixed Customers: A Case of a Japanese Department Store (2018)
  • Author(s): Suzuki, K., Kikyo, M., Kodama, M., Toyosaki, H., Hiasa, Y., and Matsuoka, K.
  • Journal Title: Japanese Management and International Studies Volume: 15 Pages: 3-18
  • Peer Reviewed
• [Journal Article] Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study (2018)
  • Author(s): Komura, A. and K. Suzuki
  • Journal Title: Japanese Management and International Studies Volume: 15 Pages: 53-65
• [Journal Article] 自律的・整合的行動を促すマネジメント・コントロール・システム－ホテル業における調査と場の理論に基づく概念フレームワーク－ (2017)
  • Author(s): 豊崎仁美・児玉麻衣子・桔梗美彩・鈴木研一
  • Journal Title: 戦略経営ジャーナル Volume: 6 Pages: 37-60
• [Journal Article] Profitability of Fixed Customers: A Case of a Japanese Department Store (2017)
  • Author(s): Suzuki, K., Kikyo, M., Kodama, M., Toyosaki, H., Hiasa, Y., and Matsuoka, K
  • Journal Title: Asia-Pacific Management Accounting Journal Volume: 12 Pages: 3-18
• [Journal Article] 場の活きとサイバネティック・コントロール (2016)
  • Author(s): 鈴木研一・日浅優・豊崎仁美
  • Journal Title: 立命館経営学 Volume: 54 Pages: 1-18
• [Journal Article] マネジメント・コントロールと信頼の相互補完関係：ホスピタリティ産業の事例を用いて (2016)
  • Author(s): 日浅優・豊崎仁美・鈴木研一
  • Journal Title: 戦略経営ジャーナル Volume: 4 Pages: 171-191
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] Mechanism of Ba (2016)
  • Author(s): Kenji Inoue and Kenichi Suzuk
  • Journal Title: Proceedings, APMAA 2015 (11th) Annual Conference Volume: -
  • Peer Reviewed
• [Journal Article] An analysis of the complementary relationship between management control and trust among employees in hotel industry: Case study in a japanese hotel company (2016)
  • Author(s): Hiasa, Y., H., Toyosaki, K. Suzuki
  • Journal Title: Proceedings, 4th International Conference Engineering Business Management, UTM Razak School of Engineering and Advanced Technology Volume: -
  • Peer Reviewed
• [Presentation] ダイナミック戦略の実現を促すマネジメントコントロールシステム (2020)
  • Author(s): 豊崎仁美・田中美里・鈴木研一
  • Organizer: 国際戦略経営研究学会全国大会
• [Presentation] アジャイル・プロジェクト・マネジメント・コントロールの探索－場の論理の適用可能性－ (2019)
  • Author(s): 豊崎仁美・岩渕悠希・高木珠莉愛・児玉麻衣子・日浅優・小村亜唯子・鈴木研一
  • Organizer: 国際戦略経営研究学会全国大会@文教大学
• [Presentation] 共創を加速するアーキテクチャー (2019)
  • Author(s): 鈴木研一・中村正伸・井芹薫・豊崎仁美・高木珠莉愛・岩渕悠希・齊藤毅・中島洋行・小村亜唯子・日浅優・児玉麻衣子
  • Organizer: PMI 日本フォーラム2019@学術総合センター
• [Presentation] The Effect of Financial Control System and Non-Financial Control System on Informative Interaction in Project (2019)
  • Author(s): J., Takaki, Y., Iwabuchi, R., Endo and K., Suzuk
  • Organizer: 8th International Conference on Engineering Business Management＠ロイヤルチュランクアラルンプール
  • Int'l Joint Research
• [Presentation] Perceptions of gender diversity initiatives ― A case study of a Japanese hotel chain (2019)
  • Author(s): Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki
  • Organizer: 32nd annual Australian & New Zealand Academy of Managemen
  • Int'l Joint Research
• [Presentation] Perceptions of gender diversity initiatives ― A case study of a Japanese hotel chain (2018)
  • Author(s): Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki
  • Organizer: 32nd Annual Australian & New Zealand Academy of Management
  • Int'l Joint Research
• [Presentation] The Effects of Employee Perceptions of Diversity Management in a Japanese Hotel Chain (2018)
  • Author(s): Miyu Hayakawa, Masahiro Hosoda, Misa Kikyo, Yuki Iwabuchi, Kenichi Suzuki
  • Organizer: 8th Annual Australasian Business Ethics Network Conference 2018 @Massey University, Auckland, New Zealand
  • Int'l Joint Research
• [Presentation] The Employee Perception of Corporate Social Responsibility and its Effect on Turnover Intention (2018)
  • Author(s): Miyu Hayakawa, Masahiro Hosoda, Hitomi Toyosaki, Kenichi Suzuki
  • Organizer: 7th International Conference on Engineering Business Management @Universiti Teknologi Malyaia, Kuala Lumpur, Malaysia
  • Int'l Joint Research
• [Presentation] The Influence of MCS on Employees' Behaviour:Based on Ba Theory (2017)
  • Author(s): Toyosaki, H., Hiasa, Y., Kodama, M., and Suzuki, K.
  • Organizer: 6th International Conference on Engineering Business Management
  • Int'l Joint Research
• [Presentation] The Effect Of Management Control and Trust on Cooperative Behaviour through Communication in a Work Place (2017)
  • Author(s): Hiasa, Y., Kodama, M., Toyosaki, H. and Suzuki, K
  • Organizer: 6th International Conference on Engineering Business Management
  • Int'l Joint Research
• [Presentation] Empirical Research on the Impact of Customer-Oriented Organizational Culture on Management Control Process (2017)
  • Author(s): M., Kodama, H., Toyosaki, Hiasa, Y.,and K. Suzuki
  • Organizer: 6th International Conference on Engineering Business Management
  • Int'l Joint Research
• [Presentation] ホテル業における稼働の不確実性を考慮した予算達成確率の算出 (2017)
  • Author(s): 小村亜唯子・山脇香織・三谷華代・鈴木研一
  • Organizer: 日本管理会計学会2017年度全国大会
• [Presentation] 信頼とコミットメントを用いた非財務尺度と財務業績の関係 (2017)
  • Author(s): 三谷華代・小村亜唯子・山脇香織・鈴木研一
  • Organizer: 日本管理会計学会2017年度全国大会
• [Presentation] The effect of trust and management control on cooperative behavior in service industry (2016)
  • Author(s): Kodama., M, Y., Hiasa, K., Suzuk
  • Organizer: 国際戦略経営研究学会戦略財務会計研究会
  • Place of Presentation: 明治大学
  • Year and Date: 2016-09-26
• [Presentation] グローバルブランド戦略と経営革新 (2016)
  • Author(s): 鈴木研一
  • Organizer: 国際戦略経営研究学会全国大会
  • Place of Presentation: 青山学院大学
  • Year and Date: 2016-09-18
• [Presentation] ホテル業におけるマネジメントコントロールと信頼の相互補完関係 (2016)
  • Author(s): 日浅優・豊崎仁美・鈴木研一
  • Organizer: 国際戦略経営研究学会全国大会
  • Place of Presentation: 青山学院大学
  • Year and Date: 2016-09-18
• [Presentation] 職場におけるマネジメント・コントロールと信頼の関係 (2016)
  • Author(s): 日浅優・鈴木研一
  • Organizer: 日本管理会計学全国大会
  • Place of Presentation: 明治大学
  • Year and Date: 2016-09-02
• [Presentation] ホスピタリティ産業における水平的調整 (2016)
  • Author(s): 豊崎仁美・鈴木研一
  • Organizer: 日本管理会計学全国大会
  • Place of Presentation: 明治大学
  • Year and Date: 2016-09-02
• [Presentation] 費用構成が利益変動に与える影響-国内ホテル業における事例研究- (2016)
  • Author(s): 小村亜唯子・鈴木研一
  • Organizer: 日本管理会計学全国大会
  • Place of Presentation: 明治大学
  • Year and Date: 2016-09-02
• [Presentation] 戦略変更時に予算管理の果たす役割 ： 医薬品開発を事例とするプログラム・プロジェクトベースでの予算管理の意義と課題 – (2016)
  • Author(s): 中村正伸・鈴木研一
  • Organizer: 日本管理会計学全国大会
  • Place of Presentation: 明治大学
  • Year and Date: 2016-09-02
• [Presentation] Semi-horizontal coordination in J-firm (2016)
  • Author(s): Toyosaki, H., Hiasa, Y. and Suzuki,K
  • Organizer: International Conference on Engineering and Business Management 2016
  • Place of Presentation: Meiji University
  • Year and Date: 2016-07-29
  • Int'l Joint Research
• [Presentation] An Analysis of the Complementary Relationship between Management Control and Trust among Employees in Hotel Industry-Case Study in a Japanese Hotel Company- (2016)
  • Author(s): Hiasa, Y., Toyosaki, H. and Suzuki,K.
  • Organizer: International Conference on Engineering and Business Management 2016
  • Place of Presentation: Meiji University
  • Year and Date: 2016-07-29
  • Int'l Joint Research
• [Presentation] Corporate Social Responsibility, Customer Satisfaction, Loyalty and Financial Performance: A case of a Japanese Hotel Company (2016)
  • Author(s): Masahiro Hosoda, Ayuko Komura, Kayo Mitani, Kaori Yamawaki, Kenichi Suzuki
  • Organizer: 23rd Australian Association for Professional & Applied Ethics (AAPAE) Annual Conference
  • Place of Presentation: University of South Australia
  • Year and Date: 2016-06-16
• [Book] Fixed Revenue Accounting: A New Management Accounting Framework (2018)
  • Author(s): Kenichi Suzuki and Bruce Gurd ed.
  • Total Pages: 172
  • Publisher: World Scientific Pub Co Inc
  • ISBN: 9813237252