Fixed Revenue Accounting:A New Management Accounting Framework

Edited by Kenichi Suzuki and Bruce Gurd

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: 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 Principal 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.

Keywords: Accounting; Management Accounting; Management Control Systems; Revenue Management (search for similar items in EconPapers)
JEL-codes: M10 M40 M41 (search for similar items in EconPapers)
Date: 2018
ISBN: 9789813237254
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Downloads: (external link)
https://www.worldscientific.com/worldscibooks/10.1142/10910 (text/html)
Ebook Access is available upon purchase

Chapters in this book:

Ch 1 Profitability of Fixed Customers: A Case of a Japanese Department Store , pp 3-18

Kenichi Suzuki, Misa Kikyo, Maiko Kodama, Hitomi Toyosaki, Yu Hiasa and Kohsuke Matsuoka

Ch 2 Redesign and Management of Marketing Strategies Using FRA Profitability Analysis: A Case of a Mail-Order Company under Turnaround Process , pp 19-33

Shuhei Kawata, John Hatzinikolakis, Takeshi Saito and Kaori Yamawaki

Ch 3 Identifying the Determinant Factors Satisfying Each Customer Segment: Case of a Japanese Hotel Chain , pp 35-50

Kayo Mitani and John Hatzinikolakis

Ch 4 Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study , pp 53-65

Ayuko Komura and Kenichi Suzuki

Ch 5 Variance Analysis in Fixed Revenue Accounting , pp 69-84

Kohsuke Matsuoka

Ch 6 Bathtub Model Variance Analysis at a Japanese Hotel Chain , pp 85-98

Kohsuke Matsuoka

Ch 7 Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change , pp 99-113

Masahiro Hosoda, Yoshitaka Myochin and Daisuke Tomita

Ch 8 Goal Congruence between Top Management and Divisional Managers , pp 117-131

Kazuyoshi Morimoto

Ch 9 Budgeting and Vertical/Horizontal Interaction in New Product Development — A Case Study in Car Navigation System Development , pp 133-149

Masanobu Nakamura

Ch 10 Empirical Study of Mechanism of Budgetary Control and Hoshin Kanri to Stimulate Autonomous Behavior Based on Theory of Ba , pp 151-170

Hitomi Toyosaki, Misa Kikyo, Yuki Iwabuchi, Maiko Kodama, Yu Hiasa and Ayuko Komura

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