A Study on Service Management Control System focusing on the tradeoff between cost and Quality

注重成本与质量权衡的服务管理控制系统研究

• 批准号: 14530173
• 负责人: SUZUKI Kenichi
• 金额: $ 1.15万
• 依托单位: MEIJI UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2002
• 资助国家: 日本
• 起止时间: 2002 至 2003
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-14530173/
• 关键词: 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); 顧客セグメント別管理会計

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.

服务是由消耗资源而产生的活动产生的。首先，运用作业成本法研究了作业成本对服务质量的影响，认识到服务成本管理分为两个层次；资源级别和活动级别。其次，通过对一家日本公司的员工和顾客进行问卷调查，分析了员工满意度和顾客满意度作为服务质量的尺度与服务质量的相关性。结果表明，员工满意度与服务质量密切相关，对顾客满意度影响较大。第三，客户满意度可能是收入的重要因素。稳定收益是指由满意的顾客提供的收益。我们将可支配收入称为固定收入，并将其与其他称为可变收入的收入区分开来。最后，尝试构建以客户为收入来源的管理会计体系。通过使用P2M的概念作为管理方法，我们构建了将客户细分项目整合到计划中的理论框架。

项目成果

鈴木研一(門田安弘): "管理会計学テキスト(第3版)"税務経理協会. 456 (2003)

铃木健一（门田泰弘）：《管理会计教科书（第3版）》税务会计协会456（2003）。

Ikuko Sasaki: "CHANGES IN MANAGEMENT ENVIRONMENT AND THE MEASURE OF PERFORMANCE OF JAPANESE COMPANIES"The Tohoku Gakuin University Review, Economics. No.150. 113-126 (2002)

佐佐木育子：“管理环境的变化和日本公司绩效的衡量标准”东北学院大学评论，经济学。

鈴木研一, 小原重信: "P2Mプロジェクト&プログラムマネジメント標準ガイドブック(下巻)"PHP研究所. 303 (2003)

Kenichi Suzuki、Shigenobu Ohara：“P2M 项目和项目群管理标准指南（第 2 卷）”PHP 研究所。

塚本一郎: "非営利組織研究と協同組合研究との関連に関する一考察"生活協同組合研究. 第323号. 5-11 (2002)

冢本一郎：《非营利组织研究与合作研究的关系研究》《消费者合作研究》第323期5-11（2002年）。

佐々木郁子: "業績評価指標の変化と日本企業の経営行動(2)〜導入企業〜"東北学院大学論集(経済学). 第150号. 171-191 (2002)

佐佐木郁子：“日本企业绩效评价指标和管理行为的变化（2）-采用它们的企业-”东北学院大学学报（经济学）第150期。171-191（2002年）。