2003 Fiscal Year Final Research Report Summary
A Study on Service Management Control System focusing on the tradeoff between cost and Quality
| Project/Area Number |
14530173
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | MEIJI UNIVERSITY |
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Principal Investigator |
SUZUKI Kenichi Meiji University, School of Business Administration, Associate Professor, 経営学部, 助教授 (80309674)
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| Co-Investigator(Kenkyū-buntansha) |
SASAKI Ikuko Tohoku Gakuin University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (90306051)
TSUKAMOTO Ichiro Meiji University, School of Business Administration, Professor, 経営学部, 教授 (90274571)
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| Project Period (FY) |
2002 – 2003
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| Keywords | ABC (Activity-based Costing) / Service / Employee Satisfaction / Customer Satisfaction / Fixed Revenue / Management Accounting by Customer Segmentation / PBSC (Project & Program Balanced Scorecard) / PBudgeting (Project & Program Budgeting) |
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| Research Abstract |
The Service is produced by the activities that are produced by consuming the resources.
First, we studied on how the activity cost work on the quality of service by using ABC and understood that the cost management of service had two levels ; the resource level and the activity level.
Second, we analyzed the correlation with the employee satisfaction and the customer satisfaction as a scale of service quality by the questionnaires to the employees and the customers of a Japanese company. The results proved that the employee satisfaction had strongly relation to the quality of service and greatly affected to the customer satisfaction.
Third, the customer satisfaction is probably an essential factor of revenue. The stable revenue means the revenue, that is supplied by the satisfied customer. We named the sable revenue as fixed revenue and distinguished it from the other revenue that is called variable revenue.
Finally, we tried to construct the management accounting system that focused on the customer as an origin of revenue. By using the concepts of P2M as a managing method, we constructed the theoretical framework that integrated the projects by customer segment into the program.
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