A Study on Revenue Management Control System Based on Project and Customer-Value Concepts

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The porous of this study is to develop a new framework of revenue management control system based on project and customer-value concepts through three approaches :1.Empirical and theoretical study on fixed (or sustainable) revenue concept ;2.Empirical and theoretical study on revenue drivers ;3.Theoretical study on project management methods for applying the revenue management control system.The results of the study can be summarized bellow :1.The new framework of revenue management control system has been established based on fixed (or sustainable) revenue concept that can reflect customers' perception of goods or survives.2.A new method of finding effective revenue drivers through two questionnaire surveys to both customers and employees has been developed.3.The high possibility of application of project management methods to the revenue management control system has been observed.Especially the framework of revenue management control system based on fixed (or sustainable) revenue concept would make a beginning of the management accounting system in the E-commerce era.