2019 年 2019 巻 14 号 p. 1-14
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.