Profit stability mechanism by fixed revenue accounting: Time series analysis before and after introduction
| Project/Area Number |
16K04012
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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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 |
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| Project Period (FY) |
2016-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥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)
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| 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 |
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| 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.
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| 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。
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Report
(6 results)
Research Products
(38 results)
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[Journal Article] Employee-customer Orientation and Communication through MCS: Empirical Study of Japanese Hotel Company2019
Author(s)
M., Kodama, J., Takaki, Y., Iwabuchi, R., Endo, and K., Suzuki
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Journal Title
Proceedings, 8th International Conference on Engineering Business Management
Volume: 1
Pages: 44-48
Related Report
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[Journal Article] Profitability of Fixed Customers: A Case of a Japanese Department Store2018
Author(s)
Suzuki, K., Kikyo, M., Kodama, M., Toyosaki, H., Hiasa, Y., and Matsuoka, K.
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Journal Title
Japanese Management and International Studies
Volume: 15
Pages: 3-18
Related Report
Peer Reviewed
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[Journal Article] Profitability of Fixed Customers: A Case of a Japanese Department Store2017
Author(s)
Suzuki, K., Kikyo, M., Kodama, M., Toyosaki, H., Hiasa, Y., and Matsuoka, K
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Journal Title
Asia-Pacific Management Accounting Journal
Volume: 12
Pages: 3-18
Related Report
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