著者

石井 宏宗 川口 あすみ

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.1-18, 2021-12-31 (Released:2022-08-30)

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The purpose of this study is to measure performance from the strategic segment and the customer segment using a new framework that incorporates marketing and contribution margin method in ABM-Growth-Matrix. Through this study, we succeeded in visualizing issues that could not be seen in ABM-Growth-Matrix so far. For example, in the verification of the customer segment, it is pointed out that a large amount of sales department salary is allocated to customer B, which has a low priority, instead of priority customer A, which put pressure on the net profit of customer B. In this way, ABM-Growth-Matrix makes it possible to provide such management information to management. As Kotler & Keller (2015) argues, management will be able to modify or rethink strategic from this management information. From this point of view, the new performance measurement technique in ABM-Growth-Matrix presented in this study could make it possible to provide management issues to managers and middle-managers.

著者

石井 宏宗 川口 あすみ

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2019, no.14, pp.1-14, 2019 (Released:2021-02-06)

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The purpose of this study is to merge the effects of marketing and management accounting on the company's growth potential by combining target customers, existing customers and new customers, existing products and new products. It is to verify the case of growth potential measurement from a new framework. In the case of this study, “ABM Growth Matrix”, a new framework, is capable of measuring growth with higher accuracy than only the growth grid from the view of an efficient and targeted process. As a result, ABM Growth Matrix can visualize customer orientation in marketing as numerical values by management accounting from the viewpoint of products that reflect target customers and potential needs. This research suggests solving the long-standing problem that marketing accounting lacks management accounting viewpoint, while management accounting lacks marketing viewpoint and also suggests that ABM Growth Matrix may be useful for decision making as well as performance evaluation.

著者

石井 宏宗 川口 あすみ

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2020, no.15, pp.1-16, 2020 (Released:2022-02-17)

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The purpose of this study is to verify the effectiveness of profitability analysis in ABM-Growth-Matrix for embodying in the growth with the profit. In Section 2, we reviewed the main methods of measuring profitability. Kotler & Keller (2006) who present a framework for developing the profitability of customers and products as a matrix suggest a profitability analysis that meets this research requirement. In Section 3, the research site is company A of SME in Japan that deals with both an electronic parts trading and an electronic parts manufacturer. In the research method, the growth potential analysis is by the ABM-Growth-Matrix; on the other hand, profitability analysis is from the viewpoint of customers, products, and strategies, using the gross profit margin as the original profitability index. In Section 4, we found it that the relationship between growth potential and profitability, looking only at A-rank customers in FY2018, and that there is no strategy that achieves profitable growth among A-rank customers.