生産と販売はともに企業活動にとって重要な領域である．歴史的に2つの領域を比較すると，管理会計の発達は，生産職能で顕著である．販売職能における管理会計（以下，マーケティング管理会計）の発展が遅れたのは，販売プロセスに関する情報が得られなかったためである．

近年の環境の変化にともなって，マーケティング実務が大きな変貌を遂げている．従来のマーケティング管理会計では，予算管理や販売セグメント別の収益性分析によって，プロセスのインプットとアウトプットをコントロールすることによって，販売プロセス全体を間接的に管理するしかなかった．最近の大きな変化は，顧客動向を直接追跡できるようになったことである．本稿では，マーケティング管理会計はいかに変貌し，新たにどのような課題に直面しているかについて検討する．

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With the increasing number and variety of orders sent to printing companies, there has also been an increased burden on printing company salespersons. Consequently, there has been a significant decrease in the time available to clarify customers' real problems and to propose solutions, which is the original task of these salespersons. To address this issue, we propose the application of DX as a way of improving the efficiency of sales activities. Specifically, it involves the use of a printing mail-order system and marketing automation system. The printing mail-order system optimizes routine operations such as ordering printed materials or creating quotations. Further, marketing automation makes it easier to target high-probability customers, which increases sales efficiency.

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経済環境の変化にしたがって，実務に有用なものとなるように管理会計が拡張している．そのようななかで，管理会計の定義や体系を再考する必要がある．まず，管理会計を拡張しなければならない変化として，経済環境，価値創造の源泉，価値観に焦点を当てる．また，拡張した管理会計として，戦略重視のBSC，非財務情報としてのインタンジブルズ・マネジメント，固定予算による管理，ステークホルダー志向の統合報告を例示する．これ以外にも，管理会計の拡張はみられる．その拡張について，統一論題の報告者にそれぞれの立場で検討していただく．併せて，管理会計の定義はどのように移行すべきか，管理会計の体系はどうすべきかについて検討する機会となることを期待している．

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Historically, the printing industry has been instrumental in conveying information to Japanese businesses. However, the recent shift towards digital communication, accelerated by the pandemic, has led to complexities. Many companies are struggling to effectively reach customers through digital and physical platforms. Marketing strategies that focus solely on digital tactics yield low satisfaction with regards to sales. However, when combined with traditional physical strategies, they result in higher satisfaction. Considering these changes, printing companies are expected to understand and implement Digital Transformation (DX) at customer touchpoints. By doing so, they can enhance their value and aid the overall DX of Japanese businesses. Marketing automation (MA) is a promising tool that allows businesses to understand customers and automatically execute marketing scenarios across digital and physical platforms. This lecture addresses the challenges faced by many Japanese companies at customer touchpoints, features of marketing automation, and evolving demands of the printing industry.

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The value of printed material is not very high. Chirashi with hold and cut or books with wireless binding, or even package have value after finishing process. Postpress work has evolved with CIP3 and JDF connections to develop the most efficient production workflow. We now see the value added effect in postpress work. Digital enhancements like inkjet overprinting vanish with an embossing effect, and digital metal foiling can make printed material more valuable because the consumer will be impressed and more likely to obtain it. The on-demand and shortrun capability of digital postpress equipment without the time consuming effort of making a plate or die improves the profitability of production. Digital finishing is based on 3D CAD data. Thus, it is more accurate and reliable. Personalization or customization will become a key factor for further marketing innovation.

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DX in printing industry accelerates high-mix low-volume production printing. Online merges with offline (OMO) marketing method improve the value of analog marketing tools, which is powered by digital marketing technologies. Direct mail (DM) is a typical analog solution for improving the conversion rate. FUJIFILM Business Innovation offers two solutions, that is, marketing DX and smart factory, for developing the above-mentioned marketing method. Marketing DX powered by marketing cockpit realizes corporate transformation (CX) for the brand owner using integrated marketing data and analysis procedure. Smart factory solution implements optimal production factory for the printer using factory data analysis solution and production management system powered by production cockpit. The DX of FUJIFILM Business Innovation provides the platform and solutions for enabling the seamless user experience (UX) journey between marketing DX and smart factory.

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近年BtoBビジネスでは，非接触型コミュニケーションの重要性が高まり，営業効率を上昇させる取り組みが盛んに行われている．一方で，購買プロセスに携わる部門が増えることで，部門間の連携やKPIの合意に課題が生じている．本研究では，部門間の合意形成や，BtoB企業のマーケティング施策設計において，サービスデザイン手法による顧客や購買ファネルの可視化施策が有用であることを提言する．提言を複数のBtoB企業に適用し，マーケティング施策設計や部門間合意形成に対する定性的効果の検証を行うとともに，WEBサイト刷新時の設計に提言を反映することで，刷新後にターゲットページのアクセスが増加する等の定量的効果がみられることが明らかとなった．

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