Fixed Revenue Accounting:A New Management Accounting Framework

图书简介

This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principle Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy. FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company’s financial health. ’Fixed customers’ refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth. This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.

Preface; Member of Editorial Board; About the Volume Editors; List of Contributors; Profitability Analysis: Profitability of Fixed Customers: A Case of a Japanese Department Store (Kenichi Suzuki, Misa Kikyo, Maiko Kodama, Hitomi Toyosaki, Yu Hiasa & Kohsuke Matsuoka); Redesign and Management of Marketing Strategies Using FRA Profitability Analysis: A Case of a Mail-Order Company under Turnaround Process (Shuhei Kawata, John Hatzinikolakis, Takeshi Saito & Kaori Yamawaki); Identifying the Determinant Factors Satisfying Each Customer Segment: Case of a Japanese Hotel Chain (Kayo Mitani & John Hatzinikolakis); Stability Analysis: Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study (Ayuko Komura & Kenichi Suzuki); The Case of Fixed Revenue Accounting: In Japan’s SME from 2003 to 2015 (Hiromune Ishii); Growth Analysis: Variance Analysis in Fixed Revenue Accounting (Kohsuke Matsuoka); Bathtub Model Variance Analysis at a Japanese Hotel Chain (Kohsuke Matsuoka); Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a Semiconductor Trading Manufacturer Based on Management Accounting Change (Masahiro Hosoda, Yoshitaka Myochin & Daisuke Tomita); Related Topics in Management Accounting: Goal Congruence between Top Management and Divisional Managers (Kazuyoshi Morimoto); Budgeting and Vertical / Horizontal Interaction in New Product Development — A Case Study in Car Navigation System Development (Masanobu Nakamura); Index;

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Fixed Revenue Accounting:A New Management Accounting Framework（JAPANESE MANAGEMENT AND INTERNATIONAL STUDIES） 固定收入核算：会计学管理新架构 会计学

Fixed Revenue Accounting:A New Management Accounting Framework（JAPANESE MANAGEMENT AND INTERNATIONAL STUDIES）

固定收入核算：会计学管理新架构
会计学