{"id":130383,"date":"2017-09-21T10:14:15","date_gmt":"2017-09-21T01:14:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=130383"},"modified":"2017-09-20T17:16:29","modified_gmt":"2017-09-20T08:16:29","slug":"management-accounting-article-53","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-53\/","title":{"rendered":"\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u3000\u3010\u7b2c15\u56de\u3011\u300c\u4e8b\u696d\u90e8\u306e\u8a55\u4fa1\u300d\uff5e\u30d9\u30fc\u30ab\u30ea\u30fc\u304c\u30ab\u30d5\u30a7\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3089\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7<\/strong><\/h4>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #48d1cc;\">\u7ba1\u7406<\/span><span style=\"color: #ffb6c1;\">\u4f1a\u8a08<\/span><\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e8b\u696d\u90e8\u306e\u8a55\u4fa1\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff5e\u30d9\u30fc\u30ab\u30ea\u30fc\u304c\u30ab\u30d5\u30a7\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3089\uff5e<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><span style=\"color: #f08080;\">\u3014\u696d\u7e3e\u8a55\u4fa1\u7de8\u2460\u3015<\/span><\/h5>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-120994\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/irst-step-top2.png\" alt=\"\" width=\"400\" height=\"326\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/irst-step-top2.png 743w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/irst-step-top2-300x244.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38 \u9999\u83dc\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u3082\u3001\u6b8b\u308a\uff13\u56de\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u6700\u7d42\u307e\u3067\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\uff01<\/p>\n<p>\u4eca\u56de\u3068\u6b21\u56de\u306f\u3001\u6700\u5f8c\u306e\u30c6\u30fc\u30de\u3068\u3057\u3066\u300c\u696d\u7e3e\u8a55\u4fa1\u300d\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ffb6c1;\">\u25c6<\/span>\u30ab\u30d5\u30a7\u3092\u30aa\u30fc\u30d7\u30f3\u3057\u307e\u3057\u305f\uff01<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u307f\u306a\u3055\u3093\u304c\u7d4c\u55b6\u3059\u308b\u30d9\u30fc\u30ab\u30ea\u30fc\u304c\u5e74\u3005\u898f\u6a21\u3092\u62e1\u5927\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u30d9\u30fc\u30ab\u30ea\u30fc\u4e8b\u696d\u304c\u6210\u529f\u3057\u305f\u305f\u3081\u3001\u30d9\u30fc\u30ab\u30ea\u30fc\u7d4c\u55b6\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u304b\u3057\u3066\u30ab\u30d5\u30a7\u3092\u30aa\u30fc\u30d7\u30f3\u3059\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306f\u3001\u300c\u30d9\u30fc\u30ab\u30ea\u30fc\u300d\u3068\u3044\u3046\u5358\u4e00\u4e8b\u696d\u3067\u3057\u305f\u304c\u3001\u300c\u30ab\u30d5\u30a7\u300d\u3068\u3044\u3046\u7570\u306a\u308b\u4e8b\u696d\u3082\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u304c\u6210\u9577\u3059\u308b\u3068\u3001\u591a\u89d2\u5316\u3057\u3066\u8907\u6570\u306e\u4e8b\u696d\u3092\u55b6\u3080\u3053\u3068\u304c\u5897\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #48d1cc;\">\u25c6<\/span>\u591a\u89d2\u5316\u3059\u308b\u3068\u7d44\u7e54\u3082\u5909\u308f\u308b<\/strong><\/h4>\n<p>\u4f01\u696d\u304c\u591a\u89d2\u5316\u3059\u308b\u3068\u3001\u4f01\u696d\u5185\u306e\u69cb\u9020\u304c\u8907\u96d1\u306b\u306a\u308b\u306e\u3067\u3001\u305d\u308c\u306b\u5408\u308f\u305b\u3066\u7d44\u7e54\u3082\u5909\u5316\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u5358\u4e00\u4e8b\u696d\u306e\u5834\u5408\u306b\u306f\u3001\u6a5f\u80fd\u3054\u3068\u306b\u90e8\u9580\u3092\u8a2d\u3051\u3066\u7ba1\u7406\u3059\u308c\u3070\u8db3\u308a\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8a00\u3048\u307e\u3059\u3002\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001<strong><span style=\"color: #b22222;\">\uff08\u56f3A\uff09<\/span><\/strong>\u306e\u3088\u3046\u306a\u8077\u80fd\u5225\u306e\u7d44\u7e54\u3067\u3059\u3002<!--more--><\/p>\n<p><strong><span style=\"color: #b22222;\">\uff08\u56f3A\uff09<\/span>\u8077\u80fd\u5225\u7d44\u7e54<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-130536\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-1.png\" alt=\"\" width=\"450\" height=\"238\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-1.png 649w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-1-300x159.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><br \/>\n\u4e00\u65b9\u3001\u4f01\u696d\u304c\u8907\u6570\u306e\u4e8b\u696d\u3092\u55b6\u3080\u3088\u3046\u306b\u306a\u308b\u3068\u3001<span style=\"color: #333399;\"><strong>\uff08\u56f3B\uff09<\/strong><\/span>\u306e\u3088\u3046\u306b\u4e8b\u696d\u5206\u91ce\u3054\u3068\u306b\u7d44\u7e54\u3092\u4f5c\u308b\u307b\u3046\u304c\u4fbf\u5229\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #333399;\">\uff08\u56f3B\uff09<\/span>\u4e8b\u696d\u90e8\u5236\u7d44\u7e54<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-130537\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-2.png\" alt=\"\" width=\"1004\" height=\"384\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ffb6c1;\">\u25c6<\/span>\u4f55\u3092\u5c3a\u5ea6\u306b\u696d\u7e3e\u3092\u8a55\u4fa1\u3059\u308b\u304b<\/strong><\/h4>\n<p>\u4f01\u696d\u5185\u306e\u7d44\u7e54\u3084\u30d2\u30c8\u306e\u696d\u7e3e\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u300c\u7d76\u5bfe\u306b\u3053\u3046\u3042\u308b\u3079\u304d\u300d\u3068\u3044\u3046\u7b54\u3048\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u3042\u304f\u307e\u3067\u3082\u4e00\u822c\u8ad6\u3068\u3057\u3066\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<p>\u5404\u90e8\u9580\u306e\u696d\u7e3e\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306f\u3001\u300c\u305d\u306e\u90e8\u9580\u304c\u3069\u306e\u3088\u3046\u306a\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u308b\u304b\u300d\u3092\u8003\u3048\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001<strong><span style=\"color: #b22222;\">\uff08\u56f3A\uff09<\/span><\/strong>\u306e\u3088\u3046\u306a\u8077\u80fd\u5225\u7d44\u7e54\u306e\u5834\u5408\u3001\u5e97\u8217\u3067\u306e\u58f2\u4e0a\u9ad8\u304c\u4f4e\u3044\u304b\u3089\u3068\u8a00\u3063\u3066\u3001\u88fd\u9020\u90e8\u306e\u696d\u7e3e\u3092\u4f4e\u304f\u8a55\u4fa1\u3059\u308b\u306e\u306f\u304b\u308f\u3044\u305d\u3046\u3067\u3059\u306d\u3002\u307e\u305f\u3001\u30d1\u30f3\u306e\u88fd\u9020\u904e\u7a0b\u3092\u6539\u826f\u3057\u3066\u30b3\u30b9\u30c8\u3092\u7bc0\u6e1b\u3067\u304d\u305f\u969b\u306b\u3001\u5e97\u8217\u904b\u55b6\u90e8\u306e\u30e1\u30f3\u30d0\u30fc\u3092\u9ad8\u8a55\u4fa1\u3059\u308b\u3068\u3044\u3046\u306e\u3082\u8151\u306b\u843d\u3061\u307e\u305b\u3093\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u8077\u80fd\u5225\u7d44\u7e54\u306e\u5834\u5408\u306b\u306f\u3001\u5404\u90e8\u9580\u306e\u8077\u80fd\u306b\u5bfe\u5fdc\u3059\u308b\u8cac\u4efb\u3092\u8003\u3048\u3001\u30b3\u30b9\u30c8\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u6301\u3064\u90e8\u9580\uff08\u88fd\u9020\u90e8\u3084\u5de5\u5834\u306a\u3069\uff09\u306f\u30b3\u30b9\u30c8\u3092\u5c3a\u5ea6\u3068\u3057\u3066\u3001\u58f2\u4e0a\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u6301\u3064\u90e8\u9580\uff08\u55b6\u696d\u90e8\u306a\u3069\uff09\u306f\u58f2\u4e0a\u3092\u5c3a\u5ea6\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u8a55\u4fa1\u3059\u308b\u306e\u304c\u5408\u7406\u7684\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #48d1cc;\">\u25c6<\/span>\u4e8b\u696d\u90e8\u306f\u3069\u3046\u8a55\u4fa1\u3059\u308b\u304b<\/strong><\/h4>\n<p>\u4e00\u65b9\u3001<strong><span style=\"color: #333399;\">\uff08\u56f3B\uff09<\/span><\/strong>\u306e\u3088\u3046\u306a\u4e8b\u696d\u90e8\u5236\u7d44\u7e54\u306e\u5834\u5408\u3001\u5404\u4e8b\u696d\u90e8\u3092\u3069\u306e\u3088\u3046\u306b\u696d\u7e3e\u8a55\u4fa1\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5404\u4e8b\u696d\u90e8\u306f\u3044\u308f\u3070\u5c0f\u3055\u306a\uff11\u3064\u306e\u4f01\u696d\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3059\u308b\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u4e8b\u696d\u90e8\u304c\u5229\u76ca\uff08\u58f2\u4e0a\u3068\u30b3\u30b9\u30c8\u306e\u5dee\u984d\uff09\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4e8b\u696d\u90e8\u3084\u4e8b\u696d\u90e8\u9577\u306b\u5f37\u3044\u6a29\u9650\u3092\u4e0e\u3048\u3066\u591a\u304f\u3092\u4efb\u305b\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5229\u76ca\u3060\u3051\u3067\u306a\u304f\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u884c\u3063\u305f\u6295\u8cc7\u306b\u3064\u3044\u3066\u306e\u8cac\u4efb\u3082\u3001\u5404\u4e8b\u696d\u90e8\u304c\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8077\u80fd\u5225\u7d44\u7e54\u306e\u3088\u3046\u306b\u3001\u300c\u30b3\u30b9\u30c8\u300d\u3084\u300c\u58f2\u4e0a\u300d\u3068\u3044\u3063\u305f\uff11\u3064\u306e\u5c3a\u5ea6\u3092\u7528\u3044\u3066\u696d\u7e3e\u8a55\u4fa1\u3059\u308b\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u306e\u3067\u3001\u8a71\u304c\u3084\u3084\u3053\u3057\u304f\u306a\u308a\u307e\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ffb6c1;\">\u25c6<\/span>\u30d9\u30fc\u30ab\u30ea\u30fc\u4e8b\u696d\u90e8\u3068\u30ab\u30d5\u30a7\u4e8b\u696d\u90e8\u306e\u696d\u7e3e\u3092\u8a55\u4fa1\u3057\u3088\u3046<\/strong><\/h4>\n<p>\u7d4c\u55b6\u8005\u3067\u3042\u308b\u307f\u306a\u3055\u3093\u306f\u3001\u30d9\u30fc\u30ab\u30ea\u30fc\u4e8b\u696d\u90e8\u3068\u30ab\u30d5\u30a7\u4e8b\u696d\u90e8\u306b\u6295\u8cc7\u5224\u65ad\u3092\u542b\u3081\u305f\u591a\u304f\u306e\u6a29\u9650\u3092\u4e0e\u3048\u3066\u3001\u81ea\u3089\u306f\u672c\u793e\u3067\u7d4c\u55b6\u306b\u5c02\u5ff5\u3057\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u5f53\u671f\u306e\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u5404\u4e8b\u696d\u90e8\u306e\u696d\u7e3e\u3092\u8a55\u4fa1\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-130540\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-3.png\" alt=\"\" width=\"550\" height=\"234\" \/><\/a><br \/>\n\u56fa\u5b9a\u8cbb\u306e\u3046\u3061\u3001\u500b\u5225\u56fa\u5b9a\u8cbb\u306f\u3001\u5404\u4e8b\u696d\u90e8\u3067\u500b\u5225\u306b\u751f\u3058\u308b\u56fa\u5b9a\u8cbb\uff08\u4f8b\u3048\u3070\u30d9\u30fc\u30ab\u30ea\u30fc\u3084\u30ab\u30d5\u30a7\u306e\u5e97\u8217\u8cc3\u501f\u6599\u306a\u3069\uff09\u3067\u3059\u3002\u4e8b\u696d\u90e8\u306b\u76f4\u63a5\u8de1\u4ed8\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u56fa\u5b9a\u8cbb\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5171\u901a\u56fa\u5b9a\u8cbb\u306f\u3001\u4f01\u696d\u5168\u4f53\u306e\u305f\u3081\u306b\u751f\u3058\u305f\u56fa\u5b9a\u8cbb\uff08\u4f8b\u3048\u3070\u7d4c\u7406\u30fb\u7dcf\u52d9\u62c5\u5f53\u8005\u306e\u7d66\u6599\u306a\u3069\uff09\u3067\u3059\u3002\u5171\u901a\u56fa\u5b9a\u8cbb\u306f\u3001\u4f55\u3089\u304b\u306e\u57fa\u6e96\uff08\u4f8b\u3048\u3070\u5404\u4e8b\u696d\u90e8\u306e\u4eba\u54e1\u6570\u306a\u3069\uff09\u3067\u4fbf\u5b9c\u4e0a\u5272\u308a\u632f\u308b\u307b\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5404\u4e8b\u696d\u90e8\u3067\u6295\u4e0b\u3057\u305f\u8cc7\u672c\uff08\u4f8b\u3048\u3070\u88fd\u9020\u8a2d\u5099\u3084\u5e97\u8217\u5099\u54c1\u306a\u3069\uff09\u306e\u7dcf\u984d\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002\u3053\u306e\u6295\u8cc7\u3092\u884c\u3063\u305f\u3053\u3068\u3067\u3001\u4e0a\u8a18\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u305f\u3068\u8003\u3048\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-130542\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-4.png\" alt=\"\" width=\"550\" height=\"63\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-4.png 1092w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-4-300x34.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-4-1024x119.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #48d1cc;\">\u25c6<\/span>\u6c17\u306b\u306a\u308b\u30ab\u30d5\u30a7\u4e8b\u696d\u90e8\u306e\u696d\u7e3e\u306f\uff1f<\/strong><\/h4>\n<p>\u5171\u901a\u56fa\u5b9a\u8cbb\u306f\u3001\u4f01\u696d\u5168\u4f53\u3068\u3057\u3066\u306f\u751f\u3058\u3066\u3057\u307e\u3046\u3082\u306e\u306e\u3001\u5404\u4e8b\u696d\u90e8\u306b\u76f4\u63a5\u7684\u306b\u8de1\u4ed8\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u5404\u4e8b\u696d\u90e8\u306e\u696d\u7e3e\u306e\u8a55\u4fa1\u306e\u969b\u306b\u306f\u8003\u616e\u3059\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"text-decoration: underline;\">\u5404\u4e8b\u696d\u90e8\u306b\u76f4\u63a5\u7684\u306b\u8de1\u4ed8\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u90e8\u9580\u5229\u76ca\u304c\u91cd\u8981<\/span>\u3067\u3059\u3002\u90e8\u9580\u5229\u76ca\u3092\u898b\u308b\u3068\u3001\u59cb\u3081\u305f\u3070\u304b\u308a\u306e\u30ab\u30d5\u30a7\u4e8b\u696d\u90e8\u306e\u696d\u7e3e\u3082\u60aa\u304f\u306a\u3044\u3088\u3046\u306b\u3082\u601d\u3048\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u5404\u4e8b\u696d\u90e8\u306f\u3001\u5229\u76ca\u3060\u3051\u3067\u306a\u304f\u3001<span style=\"text-decoration: underline;\">\u6295\u8cc7\u306b\u3064\u3044\u3066\u306e\u8cac\u4efb\u3082\u8ca0\u3063\u3066\u3044\u308b<\/span>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ffb6c1;\">\u25c6<\/span>\u6295\u4e0b\u3057\u305f\u8cc7\u672c\u3092\u52b9\u7387\u7684\u306b\u4f7f\u3063\u3066\u3044\u308b\u304b<\/strong><\/h4>\n<p>\u540c\u3058\u5229\u76ca\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u3001\u5de8\u984d\u306e\u6295\u8cc7\u3092\u884c\u3063\u305f\u4e8b\u696d\u90e8\u3068\u3001\u5c11\u984d\u306e\u6295\u8cc7\u3067\u6e08\u307e\u305b\u305f\u4e8b\u696d\u90e8\u3068\u3067\u306f\u3001\u3069\u3061\u3089\u304c\u696d\u7e3e\u304c\u826f\u3044\u3068\u8a55\u4fa1\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4e8b\u696d\u5185\u5bb9\u306e\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3001\u4e00\u6982\u306b\u306f\u8a00\u3044\u5207\u308c\u307e\u305b\u3093\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u5c11\u984d\u306e\u6295\u8cc7\u3067\u52b9\u7387\u7684\u306b\u5229\u76ca\u3092\u7a3c\u3044\u3060\u4e8b\u696d\u90e8\u306e\u307b\u3046\u304c\u3001\u696d\u7e3e\u304c\u826f\u3044\u3068\u8a55\u4fa1\u3059\u3079\u304d\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<span style=\"text-decoration: underline;\">\u6295\u8cc7\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u308b\u4e8b\u696d\u90e8\u306e\u8a55\u4fa1\u5c3a\u5ea6\u306b\u306f\u3001\u6295\u4e0b\u3057\u305f\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u6bd4\u7387\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u5408\u7406\u7684<\/span>\u3067\u3059\u3002<\/p>\n<p>\u5404\u4e8b\u696d\u90e8\u306b\u3064\u3044\u3066\u3001\u6295\u4e0b\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u6bd4\u7387\u3092\u6c42\u3081\u3066\u307f\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-130543\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-5.png\" alt=\"\" width=\"550\" height=\"121\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-5-300x66.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/first-step15-5-1024x228.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><br \/>\n\u6295\u4e0b\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u6bd4\u7387\u306f\u3001\u30d9\u30fc\u30ab\u30ea\u30fc\u4e8b\u696d\u90e8\u306e\u307b\u3046\u304c\u5927\u304d\u3044\u306e\u3067\u3001\u30d9\u30fc\u30ab\u30ea\u30fc\u4e8b\u696d\u90e8\u306e\u307b\u3046\u304c\u52b9\u7387\u7684\u306b\u8cc7\u672c\u3092\u6d3b\u7528\u3057\u3066\u5229\u76ca\u3092\u7a3c\u3044\u3067\u304a\u308a\u3001\u696d\u7e3e\u304c\u826f\u3044\u3068\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a<span style=\"text-decoration: underline;\">\u6295\u4e0b\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u6bd4\u7387\u3092\u3001\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\uff08Return On Investment\uff1aROI\uff09<\/span>\u3068\u547c\u3073\u307e\u3059\u3002ROI\u306f\u6295\u4e0b\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5229\u76ca\u3092\u6bd4\u7387\u3067\u8868\u3057\u305f\u3082\u306e\u306a\u306e\u3067\u3001\u898f\u6a21\u306e\u7570\u306a\u308b\u4e8b\u696d\u90e8\u540c\u58eb\u306e\u6bd4\u8f03\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #48d1cc;\">\u25c6<\/span>\u6295\u8cc7\u306b\u306f\u8cc7\u672c\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u3066\u3044\u307e\u3059<\/strong><\/h4>\n<p><a title=\"\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u3000\u3010\u7b2c14\u56de\u3011\u300c\u8a2d\u5099\u6295\u8cc7\u306e\u7d4c\u6e08\u6027\u8a08\u7b97\u306e\u65b9\u6cd5\u300d\uff5e\u30d9\u30fc\u30ab\u30ea\u30fc\u306f\u30aa\u30fc\u30d6\u30f3\u304c\u6c7a\u3081\u624b\u2461\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-52\/\" target=\"_blank\">\u524d\u56de<\/a>\u3082\u767b\u5834\u3057\u305f\u8003\u3048\u65b9\u3067\u3059\u304c\u3001\u4f01\u696d\u304c\u6295\u8cc7\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u306b\u306f\u300c\u8cc7\u672c\u30b3\u30b9\u30c8\u300d\u304c\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002\u8ca0\u50b5\u3067\u8abf\u9054\u3059\u308b\u5834\u5408\u306b\u306f\u5229\u606f\u304c\u3001\u682a\u5f0f\u3067\u8abf\u9054\u3059\u308b\u5834\u5408\u306b\u306f\u914d\u5f53\u3068\u5024\u4e0a\u304c\u308a\u76ca\u304c\u3001\u8abf\u9054\u306e\u898b\u8fd4\u308a\u3068\u3057\u3066\u304b\u304b\u308b\u306e\u3067\u3057\u305f\u306d\u3002<\/p>\n<p>\u6295\u8cc7\u3092\u3057\u3066\u4e8b\u696d\u3092\u884c\u3046\u304b\u3089\u306b\u306f\u3001\u3053\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u7387\u3092\u4e0a\u56de\u308b\u5229\u76ca\u7387\u3092\u9054\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001<span style=\"text-decoration: underline;\">\u4e8b\u696d\u90e8\u304c\u6700\u4f4e\u9650\u9054\u6210\u3059\u3079\u304dROI\u306e\u76ee\u5b89\u306f\u8cc7\u672c\u30b3\u30b9\u30c8\u7387<\/span>\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u3001\u307f\u306a\u3055\u3093\u306e\u4f01\u696d\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u7387\u304c11\uff05\u3068\u3059\u308b\u3068\u3001\u30ab\u30d5\u30a7\u4e8b\u696d\u90e8\u306eROI\u306f\u3053\u308c\u3092\u4e0b\u56de\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u5f8c\u306e\u30ab\u30d5\u30a7\u4e8b\u696d\u90e8\u306e\u904b\u55b6\u306e\u5728\u308a\u65b9\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u52a0\u91cd\u5e73\u5747\u8cc7\u672c\u30b3\u30b9\u30c8\u7387<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff1d \u8ca0\u50b5\u30b3\u30b9\u30c8\u7387 \u00d7 \uff08\uff11\uff0d\u7a0e\u7387\uff09\u00d7 \u8ca0\u50b5\u306e\u69cb\u6210\u5272\u5408 \uff0b \u682a\u4e3b\u8cc7\u672c\u30b3\u30b9\u30c8\u7387 \u00d7 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\/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u682a\u4e3b\u8cc7\u672c\u30b3\u30b9\u30c8\u7387\uff1d Rf \uff0b \u03b2\uff08Rm \uff0d Rf\uff09<br \/>\nRf\uff1a\u30ea\u30b9\u30af\u30fb\u30d5\u30ea\u30fc\u30fb\u30ec\u30fc\u30c8\uff08\u9577\u671f\u56fd\u50b510\u5e74\u3082\u306e\u306e\u5229\u56de\u308a\u306a\u3069\uff09<br \/>\nRm\uff1a\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30ec\u30fc\u30c8\uff08\u904e\u53bb\u306eTOPIX\u306e\u5e73\u5747\u5229\u56de\u308a\u306a\u3069\uff09<br \/>\n\u03b2\uff1a\u682a\u5f0f\u5e02\u5834\u5168\u4f53\u306e\u5024\u52d5\u304d\u306b\u5bfe\u3059\u308b\u305d\u306e\u4f01\u696d\u306e\u682a\u5f0f\u306e\u5024\u52d5\u304d\u3092\u8868\u3059\u5024\u3002\u975e\u4e0a\u5834\u306e\u5834\u5408\u306f\u3001\u985e\u4f3c\u4e0a\u5834\u4f01\u696d\u306e\u03b2\u3092\u53c2\u8003\u306b\u8abf\u6574\u3057\u3066\u6c42\u3081\u308b\u3002<\/p>\n<\/div>\n\u30fb\u30fb\u30fb\u8cc7\u672c\u30b3\u30b9\u30c8\u7387\u306e\u7b97\u5b9a\u304c\u5384\u4ecb\u306a\u3053\u3068\u3060\u3051\u306f\u4e00\u76ee\u77ad\u7136\uff08\uff01\uff09\u3068\u3044\u3063\u305f\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u3053\u3067\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u306f\u3001\u96e3\u3057\u3044\u7406\u8ad6\u3067\u306f\u306a\u304f\u3066\u3001<span style=\"text-decoration: underline;\">\u682a\u4e3b\u8cc7\u672c\u30b3\u30b9\u30c8\u7387\u306f\u591a\u304f\u306e\u4eee\u5b9a\u3084\u898b\u7a4d\u3082\u308a\u3092\u542b\u3081\u3066\u63a8\u8a08\u3059\u308b\u307b\u304b\u306a\u3044<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4eee\u5b9a\u3084\u898b\u7a4d\u3082\u308a\u3092\u591a\u304f\u542b\u3080\u306e\u3067\u3001<span style=\"text-decoration: underline;\">\u6700\u7d42\u7684\u306a\u8cc7\u672c\u30b3\u30b9\u30c8\u7387\u306f\u3001\u7d4c\u55b6\u8005\u304c\u7dcf\u5408\u7684\u5224\u65ad\u3092\u542b\u3081\u3066\u59a5\u5f53\u306a\u5024\u3068\u3057\u3066\u8a2d\u5b9a\u3059\u308b\u306e\u304c\u3088\u3044<\/span>\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #48d1cc;\">\u25c6<\/span> ROI\u4ee5\u5916\u306e\u5c3a\u5ea6\u306f\u306a\u3044\u306e\uff1f<\/strong><\/h4>\n<p>\u4e8b\u696d\u90e8\u3084\u305d\u306e\u8cac\u4efb\u8005\u3067\u3042\u308b\u4e8b\u696d\u90e8\u9577\u306e\u696d\u7e3e\u3092\u8a55\u4fa1\u3059\u308b\u5c3a\u5ea6\u306f\u3001ROI\u4ee5\u5916\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u4e8b\u696d\u90e8\u9577\u306e\u696d\u7e3e\u3092\u8a55\u4fa1\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001ROI\u3067\u306f\u4e0d\u90fd\u5408\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u6b21\u56de\u3082\u5f15\u304d\u7d9a\u304d\u3001\u696d\u7e3e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3055\u3066\u3001\u307f\u306a\u3055\u3093\u304c\u7d4c\u55b6\u3059\u308b\u30d9\u30fc\u30ab\u30ea\u30fc\u304c\u5e74\u3005\u898f\u6a21\u3092\u62e1\u5927\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u30d9\u30fc\u30ab\u30ea\u30fc\u4e8b\u696d\u304c\u6210\u529f\u3057\u305f\u305f\u3081\u3001\u30d9\u30fc\u30ab\u30ea\u30fc\u7d4c\u55b6\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u304b\u3057\u3066\u30ab\u30d5\u30a7\u3092\u30aa\u30fc\u30d7\u30f3\u3059\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3053\u308c\u307e\u3067\u306f\u3001\u300c\u30d9\u30fc\u30ab\u30ea\u30fc\u300d\u3068\u3044\u3046\u5358\u4e00\u4e8b\u696d\u3067\u3057\u305f\u304c\u3001\u300c\u30ab\u30d5\u30a7\u300d\u3068\u3044\u3046\u7570\u306a\u308b\u4e8b\u696d\u3082\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u308f\u3051\u3067\u3059\u3002<br \/>\n\u4f01\u696d\u304c\u6210\u9577\u3059\u308b\u3068\u3001\u591a\u89d2\u5316\u3057\u3066\u8907\u6570\u306e\u4e8b\u696d\u3092\u55b6\u3080\u3053\u3068\u304c\u5897\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,233,182,290],"tags":[365],"backnumber":[1912],"series":[920],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 13:25:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/130383"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=130383"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/130383\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=130383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=130383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=130383"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=130383"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=130383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}