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

为了在这个竞争激烈的时代生存，企业在研发和营销方面投入了大量的精力。然而，与研发和营销相关的管理会计信息的开发却严重滞后。通过主要关注生产，开发了旨在降低成本的控制方法。盈利能力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、产品和客户相关的收入影响因素，从而理清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。然而，管理会计在市场和客户方面的研究成果却很少。本研究的任务是讨论与营销和研发相关的会计措施的发展和可行性。在调查与市场、产品和客户相关的会计措施的现有研究时，我们采访了来自日本 20 家领先公司的代表。我们还向东京证券交易所的所有 1,165 家上市公司发出了调查问卷，询问其研发和营销成本的管理情况。影响收入的因素称为收入驱动因素。例如，它们包括产品数量、产品功能、广告费用、品牌忠诚度、促销、分销渠道数量、销售刀具数量以及保留和新客户数量。如果将收入与投资于特定收入驱动因素的资源之间的相关性进行量化，我们就可以使此类投资在实现收入目标方面更加有效和高效。广告费用与收入之间存在一定程度的相关性，促销费用与收入之间存在更大的相关性。然而，出于实际目的，这种相关性并不清楚，并且很少在决策中使用这些信息。新产品与销售额或利润之间也存在一定的相关性。尽管经济衰退，但产品线中新产品占比较高的企业仍保持稳定增长，盈利能力较高。人们曾尝试将研发成果衡量为“技术库存”，根据预期销售额进行计算，并将其维持在一定水平。很少有公司建立了将其研发投资水平建立在某种逻辑基础上的系统。我们很少看到日本公司将收入驱动因素和技术存量实际用作控制工具的例子。从技术上讲，制定此类会计措施是可能的。通过积累事实调查研究，我们必须开发和推广能够帮助更准确地预测投资与收入之间关系的模型。较少的

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