| Project/Area Number |
25780294
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Yokohama National University (2015)
Kanagawa University (2013-2014) |
|---|
Principal Investigator |
KIMIJIMA Mikiko 横浜国立大学, 国際社会科学研究院, 准教授 (50645900)
|
|---|
| Project Period (FY) |
2013-04-01 – 2016-03-31
|
| Project Status |
Completed (Fiscal Year 2015)
|
| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
|---|
| Keywords | 営業費会計 / マーケティング管理会計 / マーケティング・アカウンタビリティ / 営業費 / セグメント別損益 / マーケティング・メトリクス / マーケティングROI / マーケティング監査 / 販売費 / 業績評価 / アカウンタビリティ / 効果測定 |
|---|
| Outline of Final Research Achievements |
In this study, I considered marketing accountability from a standpoint of management accounting for marketing. Marketing accountability is a system of explaining responsibility in giving details of marketing activities. These days, a top management team emphasizes on efficiency and accountability. So company members have to understand a cost-benefit performance in marketing activities.
In a study of management accounting for marketing, it has undergone change in recent years. There are two major reasons for the change. One is “Relevance Lost” written by H. T. Johnson and R. S. Kaplan. The other is e-commerce. Marketing ROI and income statement by customer segments are useful as marketing metrics. They are useful to enhancing marketing accountability in a company.
|
