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2003 Fiscal Year Final Research Report Summary

A Study on Service Management Control System focusing on the tradeoff between cost and Quality

Research Project

Project/Area Number 14530173
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionMEIJI UNIVERSITY

Principal Investigator

SUZUKI Kenichi  Meiji University, School of Business Administration, Associate Professor, 経営学部, 助教授 (80309674)

Co-Investigator(Kenkyū-buntansha) SASAKI Ikuko  Tohoku Gakuin University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (90306051)
TSUKAMOTO Ichiro  Meiji University, School of Business Administration, Professor, 経営学部, 教授 (90274571)
Project Period (FY) 2002 – 2003
KeywordsABC (Activity-based Costing) / Service / Employee Satisfaction / Customer Satisfaction / Fixed Revenue / Management Accounting by Customer Segmentation / PBSC (Project & Program Balanced Scorecard) / PBudgeting (Project & Program Budgeting)
Research Abstract

The Service is produced by the activities that are produced by consuming the resources.
First, we studied on how the activity cost work on the quality of service by using ABC and understood that the cost management of service had two levels ; the resource level and the activity level.
Second, we analyzed the correlation with the employee satisfaction and the customer satisfaction as a scale of service quality by the questionnaires to the employees and the customers of a Japanese company. The results proved that the employee satisfaction had strongly relation to the quality of service and greatly affected to the customer satisfaction.
Third, the customer satisfaction is probably an essential factor of revenue. The stable revenue means the revenue, that is supplied by the satisfied customer. We named the sable revenue as fixed revenue and distinguished it from the other revenue that is called variable revenue.
Finally, we tried to construct the management accounting system that focused on the customer as an origin of revenue. By using the concepts of P2M as a managing method, we constructed the theoretical framework that integrated the projects by customer segment into the program.

  • Research Products

    (26 results)

All Other

All Publications (26 results)

  • [Publications] 鈴木研一(山田庫平): "わが国企業予算制度の実態(平成14年度)企業予算制度の基礎的事項に関する分析-予算編成目的、経営計画、予算委員会、予算期間等-"産業経理. 第63巻2号. 120-135 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鈴木研一(三木僚祐): "わが国企業予算制度の実態(平成14年度)アンケート調査の集計結果と鳥瞰的分析"産業経理. 第63巻1号. 125-151 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 塚本一郎: "NPO・行政のパートナーシップについて(上)(下)"非営利法人. 第702号 第703号. 16-55, 46-55 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 塚本一郎: "非営利組織研究と協同組合研究との関連に関する一考察"生活協同組合研究. 第323号. 5-11 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 佐々木郁子: "業績評価指標の変化と日本企業の経営行動(2)〜導入企業〜"東北学院大学論集(経済学). 第150号. 171-191 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鈴木研一, 佐々木郁子(門田安弘): "企業価値と組織再編の管理会計に関する研究"日本会計研究学会. 213 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鈴木研一(門田安弘): "組織構造と管理会計"税務経理協会. 328 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鈴木研一(小原重信): "P2M プロジェクト&プログラムマネジメント標準ガイドブック(下巻)"PHP研究所. 303 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鈴木研一: "平成14年度PM品質管理の国際規格化と知識データベース構築事業研究報告書"財団法人エンジニアリング振興協会. 348 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鈴木研一(門田安弘): "管理会計学テキスト(第3版)"税務経理協会. 456 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鈴木研一(小原重信): "プロジェクト・バランス・スコアカード"生産性出版. 196 (2004)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 佐々木郁子(門田安弘): "管理会計学テキスト(第3版)"税務経理協会. 456 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 佐々木郁子(門田安弘): "組織構造と管理会計"税務経理協会. 328 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Kenichi Suzuki, Kohei Yamada: "KIGYOU YOSANNSEIDO NO KISOTEKI JIKOU NI KANSURU BUNNSEKI"Sangyo Keiri. Vol.63,No.2. 120-135 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenichi Suzuki, Ryosuke Miki: "ANNKETO CHOUSA NO CHOUKANNTEKI BUNNSEKI"Sangyo Keiri. Vol.63,No.1. 125-151 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ichiro Tsukamoto: "NPO / GYOUSEI NO PARTONERSHIP NITUITE"Hieiri Houjin. No.702,No.703. 16-55-46-55 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ichiro Tsukamoto: "HIEIRISOSHIKI KENKYU TO KYOUDOUKUMIAI KENKYU TONO KANNRENN NIKANNSURU ICHIKOUSATU"Seikatsu Kyoudo Kumiai Kenkyu. No.323. 5-11 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ikuko Sasaki: "CHANGES IN MANAGEMENT ENVIRONMENT AND THE MEASURE OF PERFORMANCE OF JAPANESE COMPANIES"The Tohoku Gakuin University Review, Economics. No.150. 113-126 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenichi Suzuki, Ikuko Sasaki: "KIGYOKACHI TO SOSIKISAIHEN NO KANRIKAIKEI NI KANSURU KENKYU (edited by Yasuhiro Monden)"Japan Accounting Forum. 213 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenichi Suzuki: "SOSHIK1KOUZOU TO KANRIKAIKEI (edited by Yasuhiro Monden)"Zeimu Keiri Kyokai. 328 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenichi Suzuki: "PHP Interface"A GUIDE BOOK OF PROJECT & PROGRAM MANAGEMENT FOR ENTERPRISE INNOVATION (edited by Shigenobu Ohara). 303 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenichi Suzuki: "HEISEI 14 NENDO PM HINSHITSUKANRI NO KOKUSAI KIKAKUKA TO CHISIKI DATA BASE KOUCHIKU JIGYO KENKYU HOKOKUSYO"Engineering Advanced Association of Japan.

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenichi Suzuki: "KANRIKAIKEIGAKU TEXT 3rd Edition (edited by Yasuhiro Monden)"Zeimu Keiri Kyokai. 456 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenichi Suzuki: "PROJECT & PROGRAM BARANCED SCORECARD (edited by Shigenobu Ohara, Takayuki Asada, Kenichi Suzuki)"Japan Productivity Center for Socio-Economic Development. 196 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ikuko Sasaki: "KANRIKAIKEIGAKU TEXT 3rd Edition (edited by Yasuhiro Monden)"Zeimu Keiri Kyokai. 456 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ikuko Sasaki: "SOSHIKIKOUZOU TO KANRIKAIKEI (edited by Yasuhiro Monden)"Zeimu Keiri Kyokai. 328 (2003)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 2005-04-19  

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