Research on strategic management of customer relationships

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530568
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Tohoku Gakuin University
• Principal Investigator: SASAKI Ikuko 東北学院大学, 経営学部, 教授 (90306051)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 顧客関係性 / ロイヤリティプログラム / 下方硬直性 / CVP

Outline of Final Research Achievements

The purpose of this research is to analyze the controllability of customer relationships and assess current customer relationship strategies through quantifying customer relationships based on research data.
This research focuses on: 1) Analysis of customer relationships and customer relationship strategies in the retail industry, and 2) the effect of B-to-B customer relationships on corporate value and cost behavior. The result of subject 1 reveals that although loyalty programs were partially useful for providing data that helped companies quantify customer relationships in the retail industry, most of the retail firms surveyed did not develop effective customer relationship strategies using their loyalty program data. With regard to subject 2, the finding shows that in most firms strategies and life cycle stage have more influence on corporate value and cost behavior than customer.

Free Research Field

管理会計