カナザワ，ユウイチロウ   KANAZAWA, Yuichiro   金澤　雄一郎    所属   国際基督教大学教養学部 アーツ・サイエンス学科    職種   特任教授
言語種別	英語
発行・発表の年月	1995/06
形態種別	研究論文
査読	査読あり
標題	Target Sales Pricing for Target Costing System
執筆形態	共著
掲載誌名	管理会計学
掲載区分	国内
出版社・発行元	The Japanese Association of Management Accounting
巻・号・頁	3(2),pp.3-25
著者・共著者	Yuichiro KANAZAWA, Yasuhiro MONDEN
概要	In the market where consumers do not perceive noticeable differences in the quality of products, or in the mature and saturated market, the marketer of a new product sets the price by taking prices of its competing products into consideration. This practice is called market-oriented pricing. According to this pricing, the price of a product is determined by customers' perceptions of the value of the product. In many industrial markets, customers' perceptions of the value of the product depend on performance variables. Performance variables in turn depend on design characteristics. In this article, we propose graphical and interactive "multiple regression analysis." Graphics such as adjusted variable plots, Cp plots, normal qq plots, residual plots are successively used to construct the best multiple regression pricing model in this analysis. It is an interactive decision-making system on the display. We illustrate the method through the Japanese automobile market.
DOI	https://doi.org/10.24747/jma.3.2_3
ISSN	09187863
NAID	110007629381