| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2018: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Outline of Final Research Achievements |
Revenue management has a close relationship with management accounting, especially in the area of customer management accounting. Through this study, it was clarified that the combination of customer segments to be emphasized should be changed over time, taking into account their profit generation patterns. In other words, the study of profit model should be considered as a dynamic model corresponding to the passage of time. This study also presented KPIs for revenue management that take into account various stakeholders and time frames.
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