2005 Fiscal Year Final Research Report Summary
A Study on Revenue Management Control System Based on Project and Customer-Value Concepts
Project/Area Number |
16530301
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
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Research Institution | MEIJI UNIVERSITY |
Principal Investigator |
SUZUKI Kenichi Meiji University, Department of Accounting, Professor, 経営学部, 教授 (80309674)
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Co-Investigator(Kenkyū-buntansha) |
SASAKI Ikuko Tohoku Gakuin University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (90306051)
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Project Period (FY) |
2004 – 2005
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Keywords | Fixed Revenue / Variable Revenue / Revenue Driver / Customer Relationship / Project / Program / PBSC |
Research Abstract |
The porous of this study is to develop a new framework of revenue management control system based on project and customer-value concepts through three approaches : 1.Empirical and theoretical study on fixed (or sustainable) revenue concept ; 2.Empirical and theoretical study on revenue drivers ; 3.Theoretical study on project management methods for applying the revenue management control system. The results of the study can be summarized bellow : 1.The new framework of revenue management control system has been established based on fixed (or sustainable) revenue concept that can reflect customers' perception of goods or survives. 2.A new method of finding effective revenue drivers through two questionnaire surveys to both customers and employees has been developed. 3.The high possibility of application of project management methods to the revenue management control system has been observed. Especially the framework of revenue management control system based on fixed (or sustainable) revenue concept would make a beginning of the management accounting system in the E-commerce era.
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Research Products
(26 results)
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[Book] 管理会計・入門2005
Author(s)
鈴木研一, 浅田孝幸
Total Pages
386
Publisher
有斐閣
Description
「研究成果報告書概要(和文)」より
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