1986 Fiscal Year Final Research Report Summary
Empirical and Theoretical Research on Pricing Mechanism
| Project/Area Number |
60530076
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Senshu University |
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Principal Investigator |
SAKURAI Michiharu Senshu University, Professor, 経営学部, 教授 (30083596)
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| Project Period (FY) |
1985 – 1986
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| Keywords | Pricing / Mechanism / Empirical |
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| Research Abstract |
I did research in empirical and theoritical way. As a results, I found the following facts.
1. In the U.S. ROI and EPS are highly regard while these are not important in Japanese pricing practice.
2. In Japan, ROS(return on sales) is used as pricing method in 46.3 % of Japanese big business, while it is ignored in the U.S.
3. Total costs is used as pricing in 81.5 % Japanese companies, while 82.6 % in the U.S. This means that there is no difference in the use of the type at cost.
4. Market pricing is used in 50 % of Japanese big business, while 20.0 % use cost-plus-pricing in Japan.
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