- 著者
-
鈴木 敦子
- 出版者
- 経営史学会
- 雑誌
- 経営史学 (ISSN:03869113)
- 巻号頁・発行日
- vol.52, no.2, pp.29-53, 2017 (Released:2019-09-30)
Naraya (the Sugimoto family), who were kimono fabrics dealers, purchased kimonos in Kyoto, and sold them in the Kanto region during the Edo period, while the major dealers purchased kimonos in Kyoto, and sold them in Edo city. This study examines the Naraya pricing process, using their settlement of accounts statement as well as the statements of Daikokuya (the Tomiyama family) and Echigoya (the Mitsui family).Two important aspects are discussed in this study: the markup pricing method of kimonos, and the convention of changing the price in price tags. Kimono retailers used two markup pricing methods in the Edo period: uchi-mashi and soto-mashi.[1] Uchi-mashi: Cost/(1 - Markup) = Selling price[2] Soto-mashi: Cost × (1 + Markup) = Selling priceThe main store of Naraya in Kyoto purchased kimonos (kudari-mono), priced them at the uchi-mashi, and then sent them to the Kanto branches. More specifically, they classified kimonos and applied a set percentage for each category. That is, using the markup pricing as a standard, Naraya priced each kimono according to aspects such as its quality and mode.However, the price on the tag was not the selling price. The main store priced the purchased kimonos by doubling the selling price, while the branches sold them at the selling price. For example, 200 monme on the tag in Kyoto was sold at 100 monme in the Kanto branches. Thus, the double pricing on the tag in Kyoto by the Naraya was the conventional pricing style, which the Echigoya had established earlier.This study is significant because it is the first in the literature on the economic history of Japan to discuss the above-mentioned aspects.