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

为了确保在这个激烈竞争的时代生存下来，企业一直在研发和营销方面投入大量精力。然而，在开发与研发和市场营销相关的管理会计信息方面存在明显的滞后。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会提高。准确定位与市场、产品和客户相关的收入影响因素，从而厘清资源投资与收入波动之间的关系，是管理会计的重要研究目标。然而，在市场和客户方面，管理会计的研究成果很少。本研究的任务是探讨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家主要公司的代表。我们还向在东京证券交易所上市的所有1,165家公司发送了调查问卷，询问有关研发和营销成本管理的问题。影响收入的因素被称为收入驱动因素。它们包括，例如，产品数量，产品特性，广告费用，品牌忠诚度，促销，分销渠道数量，销售客户数量，保留客户和新客户数量。如果在特定收入驱动因素中投入的收入和资源之间的相关性被量化，我们可以使这种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的相关性，促销费用与收入之间存在较大的相关性。然而，就实际目的而言，人们并不清楚地了解这种相关性，而且在决策中很少使用这种信息。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，但在产品线中新产品占比较大比例的公司一直在稳步增长，并享有较高的盈利能力。有人尝试用“技术库存”来衡量研发成果，从预期销售额中计算出来，并将其维持在一定水平。很少有公司建立了基于某种逻辑基础的研发投资水平体系。在日本公司中，我们很少看到收入驱动因素和技术股作为控制工具实际使用的例子。从技术上讲，制定这样的会计措施是可能的。通过积累事实调查研究，我们必须开发和推广能够帮助更精确地预测投资和收入之间相关性的模型。少

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