ABM成長マトリックスにおける貢献利益をもちいた業績測定

A社の事例検証をとおして

抄録

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.