2018 Fiscal Year Final Research Report
Empirical Research of Relationship-Based Costing Model
| Project/Area Number |
15K03784
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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 | Senshu University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Keywords | サービス管理会計 / サービス原価計算 / 銀行管理会計 / 銀行原価計算 / サブスクリプション / シェアリングエコノミー / 資産負債アプローチ / 関係性基準 |
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| Outline of Final Research Achievements |
In this research, according to the first plan, a finance-based costing model based on relationships (RelationShip-Based Costing) could be constructed, as a result of research based on literature review fact-finding of IT companies that actually perform cloud service. And we could theoretically clarify the effectiveness of RelationShip-Based Costing.
Furthermore, the model was verified by field studies for domestic and foreign service companies. In particular, we conducted verifications from the perspective of practical value by action research using customer-specific costing models based on relationships with several banks, and tried to brush up the models.
As a result, RelationShip-Based Costing (RBC) is clearly more appropriate than Activity-Based Costing (ABC) in decision-making and performance evaluation in the service industry where fixed costs account for the most part.
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| Free Research Field |
管理会計，原価計算，ファイナンス，銀行経営管理，価格決定理論，AI管理会計
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| Academic Significance and Societal Importance of the Research Achievements |
学術的成果は，固定費がほとんどを占めるサービス業における原価計算の方法を新規に発案したことである。これまでは，伝統的な製造間接費の配賦やABC（活動基準原価計算）しかなかったが，クラウドサービスやネットビジネスに最適な新しい原価計算理論が求められていた。そこに，本研究の成果である関係性基準の原価計算（Relationship-Based Costing：RBC)を発表できたことは学術的成果である。
さらに，いくつかの銀行では，実際にABCに代えて関係性基準の原価計算に更改した。また，世界中のコンテンツサービスやネットビジネスの発展に寄与する新しい原価計算の発案であり，社会的に意義がある。
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