Theoretical and Empirical Research of Accounting Measures for Markets, Products and Customers : Revenue Drivers and Cost Drivers related to Products Development, Marketing and Logistics

市场、产品和客户会计措施的理论和实证研究：与产品开发、营销和物流相关的收入动因和成本动因

• 批准号: 08303014
• 负责人: TANAKA Takao
• 金额: $ 6.21万
• 依托单位: Nihon University, School of Commerce
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (A)
• 财政年份: 1996
• 资助国家: 日本
• 起止时间: 1996 至 1997
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-08303014/
• 关键词: Marketing Cost; Management of R & D Cost; Revenue Driver; Customer Value; Customer Satisfaction; Management of Revenue; Accounting Measure; Cost Driver

To ensure their survival in this age of mega-competition, corporations have been putting a great deal of effort into R & D and marketing. Nevertheless, there has been significant delay in developing management accounting infromationrelated to R & D and marketing.By focusing mainly on production, control methods designed to reduce cost have been developed. Profitability improves not only when costs are lowered, but when revenues expand as well. Pinpointing revenues-influencing factors related to markets, products and customers, and thus clarifying the relationship between resource investment and revenue fluctuations, are important research goals management accounting.However, research in management accounting has accomplished very little, where market and customers are concerned. The mission of this research is to discuss the development and feasibility of accounting measures related to marketing and research and development.While surveying existing research on accounting measures relat … More ed to markets, products and customers, we interviewed representatives from 20 leading companies in Japan. We also sent questionnaires to all of the 1,165 companies listed on Tokyo stock exchange, asking about management of R & D and marketing costs.The factors that varies revenue are called revenue drivers. They include, for examples, product quantity, product features, advertising expense, brand loyalty, sales promotion, namber of distribution channels, number of sales cutles, and number of retained and new customers. If the correlation between revenue and resources invested in a specific revenue drivers is quantified, we can make such investment more effective and efficient in attaining the revenue goals.There is a certain amount of correlation between advertising expense and revenue, and greater correlation between sales promotion expense and revenue. For practical purpose, however, such correlation is not cleary understood and such information is little used in decision-making.There is also certain correlation between new products and sales or profit. Despite the recession, companieswith a relatively large portion of new products in their product lines have been growing steadily and enjoying relatively high profitability. There have been attempts to measure R & D results as "technical stock, " calculate that from anticipated sales, and maintain it at a certain level. A very few companies have established systems that base their R & D investment levels on some logical ground.We have seen few examples of revenue drivers and technological stock in practical use as control tools in Japanese companies. It is possible, technically, to develop such accounting measures. By accumulation fact-finding research, we must develop and promote models that can help project more precisely the correlation between investment and revenue. Less

为了确保在这个竞争激烈的时代生存，企业一直在研发和营销方面投入大量精力。然而，在发展与研究与发展和销售有关的管理会计信息方面出现了重大的拖延。由于主要集中于生产，已经发展了旨在降低成本的控制方法。利润率不仅在成本降低时提高，而且在收入增加时也提高。找出与市场、产品和顾客有关的收入影响因素，从而阐明资源投入与收入波动之间的关系，是管理会计的重要研究目标，但管理会计在市场和顾客方面的研究成果还很少。本研究的使命是探讨与市场营销和研发相关的会计计量的发展和可行性。 ...更多信息 艾德对市场、产品和客户进行了深入的调查，我们采访了来自日本20家领先公司的代表。此外，我们还对东京证券交易所上市的1,165家企业进行了问卷调查，询问了研发和营销成本的管理情况。这些因素包括，例如，产品数量，产品特点，广告费用，品牌忠诚度，促销，分销渠道的数量，销售削减的数量，以及保留和新客户的数量。如果将收入与投入到特定收入驱动因素的资源之间的相关性量化，就可以使这种投入更有效、更高效地实现收入目标。广告费用与收入之间存在一定的相关性，而促销费用与收入之间的相关性更大。然而，在实际应用中，人们对这种相关性的认识并不清楚，这些信息在决策中的应用也很少。尽管经济不景气，但在产品线中拥有相对较大比例新产品的公司一直在稳步增长，并享有相对较高的盈利能力。有人试图将研发成果作为“技术存量“来衡量，根据预期销售额来计算，并将其维持在一定水平。只有极少数企业建立了基于合理性的R & D投资水平制度。在日本企业中，作为控制手段的收益驱动因素和技术存量的实际运用也不多见。从技术上讲，制定这种会计措施是可能的。通过积累事实调查研究，我们必须开发和推广有助于更准确地预测投资与收入之间关系的模型。少

项目成果

長谷川恵一: "ブランド・マーケティングとブランド価値の測定" 企業会計. 49・8. 33-39 (1997)

长谷川敬一：“品牌营销和品牌价值衡量”企业会计49・8（1997）。

Kobayashi, Yoshitaka: ""Strategic Accounting System for Retailer, "" Kigyo-Kaikei. 50-2. 116-122 (1998)

小林吉隆：“零售商的战略会计系统”，Kigyo-Kaikei。

本橋正美: "電子取引とマーケティング・コストの管理" 企業会計. 48・8. 43-48 (1996)

Masami Motohashi：“电子交易和营销成本的管理”公司会计48・8（1996）。

田中隆雄: "管理会計の知見" 森山書店, 290 (1997)

田中隆雄：《管理会计知识》森山书店，290（1997）

辻 正雄: "販売費および一般管理費に関する実証分析" 企業会計. 49・8. 57-65 (1997)

Masao Tsuji：“销售、一般和管理费用的实证分析”公司会计49・8（1997）。