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.