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Frequency programsa s an information function of decision making and strategic management accounting

Research Project

Project/Area Number 21730376
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionTohoku Gakuin University

Principal Investigator

SASAKI Ikuko  東北学院大学, 経済学部, 教授 (90306051)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywordsフリークエンシー・プログラム / ポイント制 / 顧客関係性戦略 / 主要顧客 / 利益マネジメント / 顧客関係性 / サプライチェーン / プロモーション / 株式所有 / 固定収益
Research Abstract

The objectives of this study are(1) to analyze the effbcts that point programs and discount systems, which are a type of mileage program strategy and pricing strategy respectively, have on financial performance,(2) to measure the affects of customer relationship on supplier's financial performance. In(1), I fbund that the effects of each of the sales promotional activities and making those effects clear will make it possible to provide useftll infbrmation for decision making in the implementation of sales promotional strategies. In(2) we find that the ratio of gross margins to sales for suppliers with major customers(SMOs) is lower than that for suppliers with non major customers(SNMCs). We also show that inventory turnover for SMCs is higher than for SNMCs, and the ratio of sales, general, and administrative expenses to sales(SG & A) for SMCs is lower than that for SNMCs.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (32 results)

All 2012 2011 2010 2009

All Journal Article (8 results) (of which Peer Reviewed: 3 results) Presentation (23 results) Book (1 results)

  • [Journal Article] サプライチェーンの再考と課題2012

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

      会計・監査ジャーナル

      Volume: 24(4) Pages: 47-53

    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Journal Article] 小売業におけるプロモーション手法の検討-ポイント制度と値引き販売に関する実証研究-2011

    • Author(s)
      青木章通., 佐々木郁子
    • Journal Title

      メルコ管理会計研究

      Volume: 4(2) Pages: 3-16

    • Related Report
      2011 Annual Research Report 2011 Final Research Report
    • Peer Reviewed
  • [Journal Article] 組織間関係における株式保有構造と主要顧客企業の業績について2011

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

      青山経営論集

      Volume: 45(4) Pages: 1-26

    • NAID

      110008506880

    • Related Report
      2011 Final Research Report
  • [Journal Article] 組織間関係における株式保有構造と主要顧客企業の業績について2011

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

      青山経営論集

      Volume: 45巻4号 Pages: 1-26

    • NAID

      110008506880

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 顧客関係性戦略と企業業績との関係について2010

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

      青山経営論集

      Volume: 45(1) Pages: 177-196

    • NAID

      110008506815

    • Related Report
      2011 Final Research Report
  • [Journal Article] 主要顧客比率が起業業績にもたらす影響について2010

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

      原価計算研究

      Volume: 34(2) Pages: 115-125

    • Related Report
      2011 Final Research Report
    • Peer Reviewed
  • [Journal Article] 顧客関係性戦略と企業業績との関係について2010

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

      青山経営論集

      Volume: 45巻1号 Pages: 177-196

    • NAID

      110008506815

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 主要顧客比率が企業業績に及ぼす影響について2010

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

      原価計算研究 34巻2号

      Pages: 115-125

    • NAID

      110009581768

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Presentation] 組織間関係における株式所有と財務業績について2012

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      管理会計セミナー
    • Place of Presentation
      東北学院大学(宮城)
    • Year and Date
      2012-02-18
    • Related Report
      2011 Final Research Report
  • [Presentation] 組織間関係における株式所有と財務業績について2012

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      管理会計セミナー(メルコ学術振興財団主催)
    • Place of Presentation
      東北学院大学(仙台)
    • Year and Date
      2012-02-18
    • Related Report
      2011 Annual Research Report
  • [Presentation] 小売業におけるプロモーション手法の研究-ポイント制度と値引き販売に関する研究-2011

    • Author(s)
      青木章通・佐々木郁子
    • Organizer
      メルコ学術振興財団設立5周年記念国際シンポジウム
    • Place of Presentation
      野依記念学術交流館(名古屋)
    • Year and Date
      2011-12-03
    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Presentation] Marketing programs as a reveue driver and performance of retail companies2011

    • Author(s)
      Aoki A., and I. Sasaki, A. Shiiba, K. Takahashi, Y. Kusu
    • Organizer
      6^<th> Conference on Performance Measurement and Management Control
    • Place of Presentation
      Nice in FRANCE
    • Year and Date
      2011-09-08
    • Related Report
      2011 Final Research Report
  • [Presentation] Marketing programs as a revenue driver and performance of retail companies2011

    • Author(s)
      Aoki, A., I.Sasaki, A.Shiiba, K.Takahashi, Y.Kusu
    • Organizer
      6^<th> Conference on Performance Measurement and Management Control
    • Place of Presentation
      Nice in FRANCE
    • Year and Date
      2011-09-08
    • Related Report
      2011 Annual Research Report
  • [Presentation] プロモーション手法が顧客生涯価値の構成要素に及ぼす影響について2011

    • Author(s)
      佐々木郁子・青木章通
    • Organizer
      青山学院大学グローバルビジネス研究所ワークショップ
    • Place of Presentation
      青山学院大学(東京)
    • Year and Date
      2011-05-03
    • Related Report
      2011 Final Research Report
  • [Presentation] プロモーション手法が顧客生涯価値の構成要素に及ぼす影響について2011

    • Author(s)
      佐々木郁子・青木章通
    • Organizer
      青山学院大学グローバルビジネスワークショップ
    • Place of Presentation
      青山学院大学
    • Year and Date
      2011-05-03
    • Related Report
      2011 Annual Research Report
  • [Presentation] Inter-organizational relationships, Corporate Equity Ownership, and Financial Performance2011

    • Author(s)
      Sasaki, I., A. Shiiba, and K. Takahashi
    • Organizer
      34^<th> European Accounting Association
    • Place of Presentation
      Rome in ITALY
    • Year and Date
      2011-04-21
    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Presentation] Examination of Sales Promotional Techniques in the Retail Industry2010

    • Author(s)
      Aoki, A., and I. Sasaki
    • Organizer
      22^<nd> Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Gold Coast in AUSTRALIA
    • Year and Date
      2010-11-09
    • Related Report
      2011 Final Research Report
  • [Presentation] Inter-organizational relationship. Corporate Equity Ownership, and Financial Performance2010

    • Author(s)
      Sasaki, I., A. Shiiba, and K. Takahashi
    • Organizer
      22^<nd> Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Gold Coast in AUSTRALIA
    • Year and Date
      2010-11-09
    • Related Report
      2011 Final Research Report
  • [Presentation] Examination of Sales Promotional Techniques in the Retail Industry2010

    • Author(s)
      Aoki, A., I.Sasaki
    • Organizer
      22st Asian-Pasific Conference on International Accounting Issues
    • Place of Presentation
      GOLD COAST in Australia
    • Year and Date
      2010-11-09
    • Related Report
      2010 Annual Research Report
  • [Presentation] Inter-organizational relationship, Corporate Equity Ownership, and Financial Performance2010

    • Author(s)
      Sasaki, I, A.Shiiba, K.Takahashi
    • Organizer
      22st Asian-Pasific Conference on International Accounting Issues
    • Place of Presentation
      GOLD COAST in Australia
    • Year and Date
      2010-11-09
    • Related Report
      2010 Annual Research Report
  • [Presentation] 小売業におけるポイント制度および価格政策について2010

    • Author(s)
      佐々木郁子・青木章通
    • Organizer
      国際戦略経営研究学会第3回大会
    • Place of Presentation
      亜細亜大学(東京)
    • Year and Date
      2010-09-11
    • Related Report
      2011 Final Research Report
  • [Presentation] 小売業におけるポイント制度および価格政策について2010

    • Author(s)
      佐々木郁子・青木章通
    • Organizer
      国際戦略経営研究学会第3回大会
    • Place of Presentation
      亜細亜大学
    • Year and Date
      2010-09-11
    • Related Report
      2010 Annual Research Report
  • [Presentation] 小売業におけるプロモーション手法の役割-ポイント制度と値引き販売に関する実証分析2010

    • Author(s)
      佐々木郁子・青木章通
    • Organizer
      日本管理会計学会2010年度全国大会
    • Place of Presentation
      早稲田大学(東京)
    • Year and Date
      2010-09-04
    • Related Report
      2011 Final Research Report
  • [Presentation] 小売業におけるプロモーション手法の役割-ポイント制度と値引販売に関する実証分析-2010

    • Author(s)
      佐々木郁子・青木章通
    • Organizer
      日本管理会計学会2010年度全国大会
    • Place of Presentation
      早稲田大学
    • Year and Date
      2010-09-04
    • Related Report
      2010 Annual Research Report
  • [Presentation] 顧客関係性戦略についての実証分析2010

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      日本原価計算研究学会第36回全国大会・自由論題
    • Place of Presentation
      小樽商科大学(北海道)
    • Year and Date
      2010-07-03
    • Related Report
      2011 Final Research Report
  • [Presentation] 顧客関係性戦略についての実証分析2010

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      日本原価計算研究学会第36回大会
    • Place of Presentation
      小樽商科大学
    • Year and Date
      2010-07-03
    • Related Report
      2010 Annual Research Report
  • [Presentation] Supplier-Customer Relationships and Financial Performance2009

    • Author(s)
      Sasaki, I., A. Shiiba, and K. Takahashi
    • Organizer
      21^<st> Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Las Vegas in USA
    • Year and Date
      2009-11-24
    • Related Report
      2011 Final Research Report
  • [Presentation] Supplier-Customer ftelationships and Financial Performance2009

    • Author(s)
      Sasaki, I, A.Shiiba, K.Takahashi
    • Organizer
      21st Asian-Pasific Conference on International Accounting Issues
    • Place of Presentation
      LAS VEGAS in USA
    • Year and Date
      2009-11-24
    • Related Report
      2009 Annual Research Report
  • [Presentation] 主要顧客比率が企業業績に及ぼす影響について2009

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      日本原価計算研究学会第35回全国大会・自由論題
    • Place of Presentation
      一橋大学(東京)
    • Year and Date
      2009-09-07
    • Related Report
      2011 Final Research Report
  • [Presentation] 主要顧客比率が企業業績に及ぼす影響について2009

    • Author(s)
      佐々木郁子・椎葉淳・高橋邦丸
    • Organizer
      日本原価計算研究学会第35回大会
    • Place of Presentation
      一橋大学(東京都)
    • Year and Date
      2009-09-07
    • Related Report
      2009 Annual Research Report
  • [Presentation] 小売業における顧客価値の構築過程に関する研究-質問票調査に基づく分析-2009

    • Author(s)
      佐々木郁子・青木章通
    • Organizer
      日本管理会計学会2009年度全国大会
    • Place of Presentation
      亜細亜大学(東京)
    • Year and Date
      2009-08-29
    • Related Report
      2011 Final Research Report
  • [Book] 会計専門家からのメッセージ-大震災からの復興と発展に向けて-2011

    • Author(s)
      藤沼亜起・八田進二・柴健次・青木雅明
    • Related Report
      2011 Final Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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