@article{oai:ipu.repo.nii.ac.jp:00000582,
 author = {手嶋, 竜二 and TESHIMA, Ryuji},
 journal = {環太平洋大学研究紀要, Bulletin of International Pacific University},
 month = {Mar},
 note = {Traditionally, management accounting focused on cost management of manufacturing industry. This is because, in business management, cost reduction may lead to the increase of profit. However, no matter how thoroughly this reduction may be done, there are physical limits and the approach from the revenue side is useful in order to increase the profit, which is the greatest corporate purpose. Certainly, there seems to be a limit due to demand, but there is no upper limit on earnings in numbers, so it is considered to be very effective to turn management efforts towardsraising profits. Methods targeting an increase in the sales volume have been studied so far, which mean that selling prices have to be set to achieve the target profit of the company regardless of high and low. Therefore, the purpose of this research is to review previous research on pricing from a perspective of the revenue side, and to organize the conventional methods of price determination.},
 pages = {227--236},
 title = {収益管理の研究 ― 価格決定における先行研究レビュー ―},
 volume = {12},
 year = {2018}
}