Profit stability mechanism by fixed revenue accounting: Time series analysis before and after introduction

2020 Fiscal Year Final Research Report

• Project/Area Number: 16K04012
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Meiji University
• Principal Investigator: Suzuki Kenichi 明治大学, 経営学部, 専任教授 (80309674)
• Project Period (FY): 2016-04-01 – 2021-03-31
• Keywords: マネジメントコントロール / 収益管理 / 固定収益

Outline of Final Research Achievements

First, the mechanism of customer-oriented and employee interaction and motivation for collaboration was examined. Next, a methodology to grasp the customer segment that brings fixed revenue was developed by the hidden Markov model. Finally, it is confirmed that understanding the above-mentioned mechanism and customer segments that generate fixed profits will change the line product market strategy.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

本研究は，固定収益会計の普及基盤となるだけでなく，利益安定性という，従来の管理会計にないが，安定経営や雇用の維持の要となるまったく新しい概念を世界に向けて発信する基盤となる。