Development of strategic management accounting system in the free competition market

本研究从顾客让渡价值（CDV）的概念出发，分析了管理会计在自由竞争市场中的作用。X是价格轴，Y是效益轴，Z是CDV轴。顾客行为曲面：x=rcost，y=r^msint，z=（2at）/π（0<m）企业活动曲面：x=r^nsint，y=rcost，z=（2at）/π（0<n）CDV是将上述两个曲面交叉的部分制成的曲线。如果从概念上把握管理会计在自由竞争市场中的作用，可以认为它具有统一上述m和n的作用。如果把管理会计系统看作是决策、业绩评价和利润控制的系统，那么，m和n对管理会计系统在自由竞争市场中的作用有着明确的指导意义，为了将其具体化，笔者提出了核心产品成本核算（CPC）作为成本核算 ...更多信息 系统，使科特勒的产品层次概念成本目标化。战略会计系统的开发就是基于这一计划。我认为这对团队管理、风险管理、信息管理等的决策产生了影响，这些都与影响增加值分配的投资活动有关，与利润管理的创收活动有关，而在本研究中，我试图分析形成产品层次概念的增强产品的作用和创造它的营销活动。这种方法得出了利用本研究开发的战略管理会计系统管理组织以外的方法。因此，笔者试图从本研究的成果--战略管理会计的角度，探讨项目后期提高医疗机构和医疗系统效率的各种问题（2005财政年度）。关于项目期限的最后一项研究，我相信，这项研究的结果有助于健康地提高许多组织的活动，除了公司，包括公共机构和非政府组织。盈利组织。少

In this research, the role of management accounting in the free competition market was analyzed as follows based on the concept of customer delivered value (CDV).CDV was defined as the line generated at the place where the curved surface shown with the following functions crosses. X is a price axis, Y is a benefit axis and Z is a CDV axes.Customer behavior curved surface :x=rcost, y=r^msint, z=(2at)/π (0<m)Corporate activity curved surface :x=r^nsint, y=rcost, z=(2at)/π (0<n)CDV is a curve made into the portion which the two above-mentioned curved surfaces cross.If the role of management accounting in the free competition market is caught notionally, it is possible to think that it has the role which unites above-mentioned m and n. If the system of management accounting is regarded as decision-making, performance evaluation and profitability control, m and n guide its role in the free competition market clearly.In order to materialize it, I raised Core Product Costing (CPC) as costing … More system in the area, in which made Kotler's product levels concept cost objective. Development of Strategic Accounting System is based this program. I think it made a difference in decision making for group management, risk management, information management, etc., these are related to investment activities which affect added value distribution, and in performance evaluation for revenue raising activity with profit management.And in this research, I tried to analyze roles of augmented product which forms the product levels concept and marketing activities which create it. This approach drew ways which utilizes the strategic management accounting system developed by this research for management of organizations other than companies, such as public corporations.So, I tried to approach from the aspect of the strategic management accounting, the result of this research, to various problems related to improving efficiency of medical institutions and medical treatment systems in the latter half of the project (2005 fiscal year).As for the last research for term of the project, I believe that the result of this research contribute to raising healthfully the activity of many organizations except companies including public institutions and non-profit organizations. Less