2014 Fiscal Year Final Research Report
The relationship of price control and profitability in the service industries
| Project/Area Number |
24530575
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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) |
2012-04-01 – 2015-03-31
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| Keywords | レベニューマネジメント / 管理会計 / 価格コントロール |
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| Outline of Final Research Achievements |
I tried to find the difference of management control practices between short term price control and long term price control by sending questionnare to hotels which are typical capacity-constraint companies. To enhance short term financial measure, importants control measures which should be emphasized are different by whether it is high season or not. Though many revenue management articles focusd on price control, I found that demand forecast phase and capacity control phase are also so important to enhance short term financial measures especially in high season.
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| Free Research Field |
管理会計
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