2011 Fiscal Year Final Research Report
Frequency programsa s an information function of decision making and strategic management accounting
| Project/Area Number |
21730376
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tohoku Gakuin University |
|---|
Principal Investigator |
SASAKI Ikuko 東北学院大学, 経済学部, 教授 (90306051)
|
|---|
| Project Period (FY) |
2009 – 2011
|
| Keywords | フリークエンシー・プログラム / ポイント制 / 顧客関係性戦略 / 主要顧客 / 利益マネジメント |
|---|
| Research Abstract |
The objectives of this study are(1) to analyze the effbcts that point programs and discount systems, which are a type of mileage program strategy and pricing strategy respectively, have on financial performance,(2) to measure the affects of customer relationship on supplier's financial performance. In(1), I fbund that the effects of each of the sales promotional activities and making those effects clear will make it possible to provide useftll infbrmation for decision making in the implementation of sales promotional strategies. In(2) we find that the ratio of gross margins to sales for suppliers with major customers(SMOs) is lower than that for suppliers with non major customers(SNMCs). We also show that inventory turnover for SMCs is higher than for SNMCs, and the ratio of sales, general, and administrative expenses to sales(SG & A) for SMCs is lower than that for SNMCs.
|
