著者

市原 樟夫

出版者

東海学園大学

雑誌

東海学園大学研究紀要 (ISSN:13421514)

巻号頁・発行日

no.7, pp.25-36, 2002-03-31

著者

市原 樟夫

出版者

日本経営診断学会

雑誌

日本経営診断学会年報 (ISSN:21851883)

巻号頁・発行日

vol.28, pp.14-27, 1996-12-10 (Released:2010-06-15)

参考文献数

17

著者

市原 樟夫

出版者

東海学園大学

雑誌

東海学園大学研究紀要. 経営・経済学研究編 (ISSN:13491601)

巻号頁・発行日

vol.10, pp.25-43, 2005-03-31

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この論考では、パチンコホール業の店舗運営に必要な戦略的管理会計システムの機能実体を明らかにするため、パチンカーのプレイ場面に対応した店側の計数管理ノウハウをルール化することが企図された。すなわち、パチンコ店内において典型的に現れる五つの操業場面-(1)店が貸し主による売上高を上げるとき/(2)店が客にサービス玉を払い出すとき/(3)客が大当たりして客への出玉数が増えるとき/(4)客が持ち玉と景品とを交換するとき/(5)客の囲い込みによる利益増に向けて店が粗利益の獲得状況を操作するとき-で使いこなせる管理会計用の最適な計算方式が、現場リサーチを通じて体系化されている。

著者

市原 樟夫

出版者

東海学園大学

雑誌

東海学園大学研究紀要. 経営・経済学研究編 (ISSN:13491601)

巻号頁・発行日

vol.9, pp.61-94, 2004-03-31

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Mr. Takeichi Masamura invented the Masamura-Gauge in 1948. After that, the Pachinko-Hall business had rapidly expanded in all parts of the country because of its both aspects, amusement and gambling. Lately the Pachinko trade has become a huge market: its annual turnover is 29 trillions yen, a gross profit is 4 trillions yen, establishments are 17 thousands, persons engaged is 342 thousands, instore equipments are 4.5 millions and players are 22 millions. There are many references about general trends of the business from a journalistic point of view. However, there is no treatise on the management of it with the angle of a marketing management. The reason of the lack of academic paper is that researchers hesitated to specialize in it because of its dirty image: an unclearness of accounting, an illegality of cashing system, an unlawful use of converted pachinko machines, interventions of organized violence, its closed society, its categorization as adult entertainment businesses by Japanese law, etc.. And so, in this circumstance, there is no proper evaluation of it as 'the King of tertiary industry' which has 1.8 times as large market size as a car industry does. Moreover, this situation might retard the growth of the leisure industry. Therefore, this paper will focus on the store format systems of it from the viewpoint of a marketing management on the basis of following definition; the Pachinko-Hall business offers entertainment service and places for individual; it provides amusements such as pachinko-machines and pachislo-machines which stir up people's gambling spirit with a charge. The approach used by this paper will be followed. In the first place, '10 operational variables', which are basic factors for the business will be distilled. Secondly, on the basis of that, synthetic criteria consisted of marketing performance and financial performance will be set. Finally, the method how to use this criteria in various conditions of each companies will be discussed. Also, how to organize and operate the store format systems, which can be applicable both to business administration and store operation, will be revealed.