収益管理の研究 ― 価格決定における先行研究レビュー ―

URI http://repository.ipu-japan.ac.jp/metadata/364
FulltextURL
Title
収益管理の研究 ― 価格決定における先行研究レビュー ―
Title Alternative
Revenue Management: The Review of Previous Study on Pricing
Author
著者 手嶋 竜二
著者(別表記) TESHIMA Ryuji
Abstract

Traditionally, management accounting focused on cost management of manufacturing industry. This is because, in business management, cost reduction may lead to the increase of profit. However, no matter how thoroughly this reduction may be done, there are physical limits and the approach from the revenue side is useful in order to increase the profit, which is the greatest corporate purpose. Certainly, there seems to be a limit due to demand, but there is no upper limit on earnings in numbers, so it is considered to be very effective to turn management efforts towardsraising profits. Methods targeting an increase in the sales volume have been studied so far, which mean that selling prices have to be set to achieve the target profit of the company regardless of high and low. Therefore, the purpose of this research is to review previous research on pricing from a perspective of the revenue side, and to organize the conventional methods of price determination.

Subject
330 Economics
670 Commerce
Keyword
価格決定(pricing)
収益管理(profit management)
管理会計(management accounting)
原価計算(costing)
先行研究レビュー(review of previous research)
Publish Date
2018-03-21
Publication Title
環太平洋大学研究紀要
Publication Title Alternative
Bulletin of International Pacific University
Volume
12
Start Page
227
End Page
236
ISSN
1882-479X
NCID
AA1230704X
Publisher
環太平洋大学
Publisher Alternative
International Pacific University
Copyright Holders
環太平洋大学
Contents Type
Departmental Bulletin Paper
language
Japanese
File Version
publisher