How Customer Relationship Strategy effects on Revenue and Cost Structures ?

• Project/Area Number: 16K03995
• 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): 2016-04-01 – 2019-03-31
• Project Status: Completed (Fiscal Year 2018)
• Budget Amount: ¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000); Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000); Fiscal Year 2017: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000); Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
• Keywords: 顧客関係性 / レベニューマネジメント / サプライチェーン / コストビヘイビア / コスト構造 / 不確実性 / ロイヤリティプログラム / 原価態様 / 収益管理 / 東日本大震災 / 会計学

Outline of Final Research Achievements

I investigated how a customer strategy effects on revenue structure and/or cost behavior and cost structure. I found that supplier's customer strategy is changing at their life cycle stage, and that a rate of major customer sales affects on supplier's financial performance. Concerning to B to C phase, I investigated how loyalty program effects on a firm's revenue strategy. I analyzed hotel business industry in Japan, and I couldn't find significant difference between city hotels and business hotels.

Academic Significance and Societal Importance of the Research Achievements

顧客第一という「顧客」とはたくさん買ってくれる顧客なのか，そしてお客様を大事にすることは企業にとってどのような効果をもたらすのかについて一貫して研究している。その顧客と企業との関係を，企業対企業，一般顧客対企業という２つの枠組みで捉えることにより，顧客が収益やコストにどのような影響を与えるのかを明らかにしようと試みた。それにより，企業対企業の関係では，主要顧客が存在することは，売り手の企業（サプライヤー）の財務業績や原価構造に影響を与えることが明らかになった。一般顧客対企業では，企業の収益管理にとって顧客関係性は重要であるもののその効果がうまく可視化できているとは言えないということがわかった。

Research Products

• [Int'l Joint Research] DePaul University(米国)
• [Journal Article] 日本の宿泊施設の収益管理に関する実態調査 (2018)
  • Author(s): 青木章通・植竹朋文・佐々木郁子
  • Journal Title: 専修経営論集 Volume: 105 Pages: 7-22
  • Open Access
• [Journal Article] 日本の宿泊施設の収益管理に関する実態調査－質問票調査に基づく研究－ (2018)
  • Author(s): 青木章通・植竹朋文・佐々木郁子
  • Journal Title: Business Review of the Senshu University Volume: 105 Pages: 7-22
• [Journal Article] Impact of Reputaion on Revenue Management at Hotels (2018)
  • Author(s): Uetake, T., I.Sasaki, and A. Aoki
  • Journal Title: 3rd International Tourism and Hospitality Management Conference proceedings Volume: なし
  • Peer Reviewed
• [Journal Article] 需要の不確実性とコスト構造－日本企業データを用いた分析－ (2016)
  • Author(s): 高橋邦丸・椎葉淳・佐々木郁子
  • Journal Title: 青山経営論集 Volume: 51 Pages: 151-167
  • Open Access / Acknowledgement Compliant
• [Journal Article] 震災復興と企業経営：女川町の「まち開き」から見えてきた課題 (2016)
  • Author(s): 佐々木郁子
  • Journal Title: 震災学 Volume: 9 Pages: 192-200
• [Journal Article] Possibility of Disaster Research through Survey of Risk Management (2016)
  • Author(s): Ikuko SASAKI
  • Journal Title: MDP2016004（メルコ学術振興財団ワーキングペーパー） Volume: 2016004 Pages: 1-19
  • Open Access
• [Presentation] The supplier-customer relationship and cost structure in Japan (2018)
  • Author(s): Sasaki, I., A.Shiiba, and K. Takahashi
  • Organizer: European Accounting Association 41st Annual Congress
  • Int'l Joint Research
• [Presentation] Risk Management Ambidexterity: A Capability for An Organization to Manage Risk While Creating Values (2018)
  • Author(s): Miya, H., I. Sasaki, and T. Wang
  • Organizer: 2018 American Accounting Association Annual Meeting
  • Int'l Joint Research
• [Presentation] Analysis of Revenue Management in Japanese accomodation Industry based on questionnaire survey- Comparison of Tokyo, Kyoto, Okinawa (2018)
  • Author(s): Uetake,T., I Sasaki, and A.Aoki
  • Organizer: 8th International Conference on Tourism Management and Related Issues
  • Int'l Joint Research
• [Presentation] 復興から平常へ戻るとはー沿岸被災地での聞取調査に基づいて (2017)
  • Author(s): 佐々木郁子
  • Organizer: メルコ学術振興財団主催，管理会計セミナー「石巻地域における企業再生の実例と管理会計～東日本大震災からの６年間を振り返る～」
  • Place of Presentation: 石巻専修大学
  • Year and Date: 2017-03-11
  • Invited
• [Presentation] Impact of Reputation on Revenue Management at Hotels (2017)
  • Author(s): Uetake, T., I.Sasaki, and A. Aoki
  • Organizer: 3rd International Tourism and Hospitality Management Conference
  • Int'l Joint Research
• [Presentation] Customer Concentration, Corporate Equity Ownership, and Firm Performance (2017)
  • Author(s): 高橋邦丸・椎葉淳・佐々木郁子
  • Organizer: 日本管理会計学会2017年度全国大会
• [Presentation] 東日本大震災の被災企業の事業再開・事業継続と被災地の現在 (2016)
  • Author(s): 佐々木郁子
  • Organizer: 熊本学園大学産業経営研究所主催研究会
  • Place of Presentation: 熊本学園大学
  • Year and Date: 2016-12-03
  • Invited
• [Presentation] THE SUPPLIER-CUSTOMER RELATIONSHIP AND COST STRUCTURE IN JAPAN (2016)
  • Author(s): Sasaki, I., Shiba,A., and Takahashi, K.
  • Organizer: Twenty-Eighth Asian-Pacific Conference on International Accounting Issues
  • Place of Presentation: 米国ハワイ州
  • Year and Date: 2016-11-07
  • Int'l Joint Research
• [Presentation] FIELD SURVEY ON LOYALTY PROGRAMS: ITS STRATEGIC USAGE AND EFFECTS (2016)
  • Author(s): Sasaki, I., Aoki,A., Kusu,Y., Uetake,T.,and Takahashi, K
  • Organizer: the IABE-2016, Summer Conference
  • Place of Presentation: イタリア
  • Year and Date: 2016-06-16
  • Int'l Joint Research