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The relationship of price control and profitability in the service industries

Research Project

Project/Area Number 24530575
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionSenshu University

Principal Investigator

AOKI AKIMICHI  専修大学, 経営学部, 教授 (80338847)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywordsレベニューマネジメント / 管理会計 / 価格コントロール / レベニュー・マネジメント / イールド・マネジメント
Outline of Final Research Achievements

I tried to find the difference of management control practices between short term price control and long term price control by sending questionnare to hotels which are typical capacity-constraint companies. To enhance short term financial measure, importants control measures which should be emphasized are different by whether it is high season or not. Though many revenue management articles focusd on price control, I found that demand forecast phase and capacity control phase are also so important to enhance short term financial measures especially in high season.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (12 results)

All 2015 2014 2013 2012

All Journal Article (6 results) (of which Peer Reviewed: 2 results,  Open Access: 1 results) Presentation (6 results)

  • [Journal Article] リゾートホテルにおける収益管理のあり方の検討-インタビュー調査に基づく検討-2015

    • Author(s)
      植竹朋文、青木章通
    • Journal Title

      専修マネジメントジャーナル

      Volume: 5 Pages: 1-17

    • NAID

      120006785467

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] 対人的サービス組織におけるマネジメント・コントロール―パッケージに基づくフレームワークの検討―2015

    • Author(s)
      青木章通
    • Journal Title

      會計

      Volume: 187 Pages: 1-15

    • NAID

      40020467000

    • Related Report
      2014 Annual Research Report
  • [Journal Article] Marketing programs as revenue drivers for retail companies2014

    • Author(s)
      Akimichi Aoki, Ikuko Sasaki, Yukiko Kusu
    • Journal Title

      Jornal of Academy of Business and Economics

      Volume: 14 Pages: 109-118

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed
  • [Journal Article] ホテル業界に関係するインターネットサービスについての一考察2013

    • Author(s)
      青木章通、植竹朋文
    • Journal Title

      専修経営論集

      Volume: 97 Pages: 15-29

    • NAID

      120006793317

    • Related Report
      2013 Research-status Report
  • [Journal Article] ホテル業におけるレベニューマネジメントの実証分析2013

    • Author(s)
      青木 章通
    • Journal Title

      会計

      Volume: Vol.184,No.4 Pages: 42-56

    • NAID

      40019794241

    • Related Report
      2013 Research-status Report
  • [Journal Article] Profit Management in the Hotel Industry2013

    • Author(s)
      Akimichi Aoki
    • Journal Title

      Japanese Management and International Studies

      Volume: 9 Pages: 17-25

    • Related Report
      2013 Research-status Report 2012 Research-status Report
  • [Presentation] Marketing programs as revenue drivers for retail companies2014

    • Author(s)
      Akimichi Aoki, Ikuko Sasaki, Yukiko Kusu
    • Organizer
      IABE(International Academy of Business and Economics) 2014 Fall Conference
    • Place of Presentation
      Las Vegas (USA)
    • Year and Date
      2014-10-12 – 2014-10-14
    • Related Report
      2014 Annual Research Report
  • [Presentation] Analysis of revenue management implementation in the Japanese hotel industries based on the results of questionnaire survey2014

    • Author(s)
      Akimichi Aoki, Tomofumi Uetake
    • Organizer
      4th International conference on tourism management and related issues
    • Place of Presentation
      ENIT - Agenzia Nazionale del Turismo, Rome (Italy)
    • Year and Date
      2014-09-18 – 2014-09-19
    • Related Report
      2014 Annual Research Report
  • [Presentation] Revenue management practices which improve financial measures in peak and of season2014

    • Author(s)
      Tomofumi Uetake, Akimichi Aoki
    • Organizer
      4th International conference on tourism management and related issues
    • Place of Presentation
      ENIT - Agenzia Nazionale del Turismo, Rome (Italy)
    • Year and Date
      2014-09-18 – 2014-09-19
    • Related Report
      2014 Annual Research Report
  • [Presentation] ホテル業における収益管理に関する実証研究2013

    • Author(s)
      青木 章通
    • Organizer
      日本知的資産経営学会
    • Place of Presentation
      専修大学
    • Related Report
      2013 Research-status Report
  • [Presentation] ホテル業における収益管理-レベニューマネジメントに関する実証研究-2013

    • Author(s)
      青木 章通
    • Organizer
      日本管理会計学会
    • Place of Presentation
      法政大学
    • Related Report
      2013 Research-status Report
  • [Presentation] Examination of Revenue Management Techniques in the Hotel Industry -Empirical Analysis of Revenue Management and Financial Measures2012

    • Author(s)
      Akimichi Aoki, Tomofumi Uetake
    • Organizer
      ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES
    • Place of Presentation
      Maui
    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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