{"id":134828,"date":"2017-11-16T10:13:32","date_gmt":"2017-11-16T01:13:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=134828"},"modified":"2017-11-16T10:43:55","modified_gmt":"2017-11-16T01:43:55","slug":"management-accounting-article-55","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-55\/","title":{"rendered":"\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u3000\u3010\u7b2c17\u56de\u3011\u300c\u5927\u5207\u306a\u306e\u306f\u5c06\u6765\u3068\u30d0\u30e9\u30f3\u30b9\u611f\u899a\u300d"},"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\u7b2c17\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5927\u5207\u306a\u306e\u306f\u5c06\u6765\u3068\u30d0\u30e9\u30f3\u30b9\u611f\u899a\u300d<\/strong><\/h4>\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><a title=\"\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u3000\u3010\u7b2c16\u56de\u3011\u300c\u4e8b\u696d\u90e8\u9577\u306e\u8a55\u4fa1\u300d\uff5e\u864e\u7a74\u306b\u5165\u3063\u305f\u4e8b\u696d\u90e8\u9577\u3092\u3069\u3046\u8a55\u4fa1\u3059\u308b\u304b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-54\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u306716\u56de\u306b\u308f\u305f\u3063\u3066\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u57fa\u790e\u306b\u3064\u3044\u3066\u52c9\u5f37\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u3053\u308c\u3092\u3069\u306e\u3088\u3046\u306b\u5b9f\u52d9\u306b\u6d3b\u304b\u3059\u304b\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ffb6c1;\">\u25c6<\/span>\u3053\u3093\u306a\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u3042\u3063\u305f\u3089\uff1f<\/strong><\/h4>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306e\u57fa\u790e\u3092\u7406\u89e3\u3057\u305f\u307f\u306a\u3055\u3093\u306e\u3068\u3053\u308d\u306b\u3001\u3042\u308b\u30b7\u30b9\u30c6\u30e0\u4f1a\u793e\u304b\u3089\u3001\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6848\u5185\u304c\u5c4a\u3044\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u540d\u3082\u300c\u30b4\u30fc\u30eb\u30c7\u30f3\u30fb\u30d1\u30fc\u30d5\u30a7\u30af\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\uff08GPS\uff09\u300d\u3068\u3044\u3046\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u6848\u5185\u306b\u306f\u3001\u3053\u3093\u306a\u3053\u3068\u304c\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u7ba1\u7406\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u6570\u5024\u3092\u5b8c\u74a7\u304b\u3064\u7dfb\u5bc6\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\uff01<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u904e\u5e74\u5ea6\u306e\u6570\u5024\u3092\u8a73\u7d30\u306b\u96c6\u8a08\u30fb\u5206\u985e\u3059\u308b\u3053\u3068\u306b\u3053\u3060\u308f\u308a\u307e\u3059\uff01<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u3042\u3089\u3086\u308b\u4f1a\u793e\u306b\u5bfe\u5fdc\u53ef\u80fd\u306a\u30de\u30eb\u30c1\u30b7\u30b9\u30c6\u30e0\u3067\u3059\uff01<\/p>\n<\/div>\n\u30fb\u30fb\u30fb\u304b\u306a\u308a\u9ad8\u4fa1\u306a\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u3001\u307f\u306a\u3055\u3093\u306a\u3089\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #48d1cc;\">\u25c6<\/span>\u2460\u3000\u30d0\u30e9\u30f3\u30b9\u611f\u899a\u3092\u6301\u3064<\/strong><\/h4>\n<p>\u3053\u308c\u307e\u3067\u306e\u9023\u8f09\u3067\u53d6\u308a\u4e0a\u3052\u305f\u4ee5\u5916\u306b\u3082\u3001\u7ba1\u7406\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u7d30\u304b\u306a\u8ad6\u70b9\u3084\u5b9f\u52d9\u4f8b\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7279\u306b\u539f\u4fa1\u7ba1\u7406\u3084\u696d\u7e3e\u8a55\u4fa1\u306b\u95a2\u3057\u3066\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u4f01\u696d\u3082\u591a\u3044\u3067\u3059\u3057\u3001\u3053\u3046\u3057\u305f\u5206\u91ce\u3092\u5c02\u9580\u3068\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u4f1a\u793e\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306a\u3069\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<a title=\"\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u3000\u3010\u7b2c\uff16\u56de\u3011\u300cABC\u306e\u8003\u3048\u65b9\u300d\uff5e\u30ab\u30ec\u30fc\u30d1\u30f3\u306f\u30aa\u30fc\u30d6\u30f3\u306e\u511f\u5374\u8cbb\u3092\u8ca0\u62c5\u3059\u308b\u3079\u304d\u304b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-44\/\" target=\"_blank\">\u3010\u7b2c\uff16\u56de\u3011<\/a>\u3067\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\uff08ABC\uff09\u3092\u53d6\u308a\u4e0a\u3052\u305f\u969b\u306b\u3082\u89e6\u308c\u305f\u3053\u3068\u3067\u3059\u304c\u3001\u7dfb\u5bc6\u3067\u5408\u7406\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u305d\u308c\u3092\u5b9f\u52d9\u3067\u7d99\u7d9a\u3057\u3066\u904b\u7528\u3057\u3066\u3044\u304f\u306e\u306b\u30b3\u30b9\u30c8\u3084\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b8c\u74a7\u3092\u8ffd\u6c42\u3057\u3066\u3042\u307e\u308a\u306b\u8907\u96d1\u306a\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u3068\u3001\u305d\u3053\u304b\u3089\u5f97\u3089\u308c\u305f\u60c5\u5831\u3084\u6570\u5024\u3092\u5229\u7528\u3067\u304d\u308b\u5834\u9762\u3084\u5229\u7528\u8005\u304c\u3001\u304b\u3048\u3063\u3066\u9650\u5b9a\u3055\u308c\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u4f55\u3092\u3057\u305f\u3044\u306e\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u70b9\u3092\u30af\u30ea\u30a2\u306b\u3057\u305f\u3044\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u306a\u3044\u3068\u3001\u624b\u9593\u3084\u30b3\u30b9\u30c8\u3070\u304b\u308a\u751f\u3058\u3066\u3001\u305d\u308c\u306b\u898b\u5408\u3046\u52b9\u679c\u304c\u5f97\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u3044\u308d\u3044\u308d\u306a\u6570\u5024\u304c\u96c6\u8a08\u3055\u308c\u308b\u3051\u308c\u3069\u3001\u305d\u306e\u610f\u5473\u306f\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u7dad\u6301\u8cbb\u7528\u3070\u304b\u308a\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u3001\u3068\u3044\u3046\u306e\u306f\u3082\u3063\u305f\u3044\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u3092\u5b9f\u52d9\u306b\u53d6\u308a\u5165\u308c\u308b\u969b\u306b\u306f\u3001\u3068\u306b\u304b\u304f\u5b8c\u74a7\u3092\u76ee\u6307\u3059\u3068\u3044\u3046\u3088\u308a\u3082\u3001<strong>\u30b3\u30b9\u30c8\u3084\u624b\u9593\u3092\u4e0a\u56de\u308b\u52b9\u679c\u304c\u5f97\u3089\u308c\u3001\u73fe\u72b6\u306e\u554f\u984c\u70b9\u304c\u6539\u5584\u3055\u308c\u308b\u304b\u3068\u3044\u3046\u3001\u30d0\u30e9\u30f3\u30b9\u611f\u899a\u3092\u6301\u3064<\/strong>\u3053\u3068\u304c\u5927\u5207\u3068\u8a00\u3048\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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style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ffb6c1;\">\u25c6<\/span>\u57fa\u672c\u3092\u7406\u89e3\u3057\u3066\u3001\u81ea\u793e\u306b\u5408\u3063\u305f\u7ba1\u7406\u3092<\/strong><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u300c\u30b4\u30fc\u30eb\u30c7\u30f3\u30fb\u30d1\u30fc\u30d5\u30a7\u30af\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\uff08GPS\uff09\u300d\u306f\u691c\u8a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u305d\u3046\u3067\u3059\u306d\uff01<\/p>\n<p>\u7ba1\u7406\u4f1a\u8a08\u3092\u5b9f\u52d9\u306b\u6d3b\u304b\u3059\u306b\u306f\u3001\u305d\u306e\u6839\u5e95\u306b\u3042\u308b\u57fa\u672c\u3092\u7406\u89e3\u3057\u3066\u3001\u81ea\u793e\u306b\u5408\u3063\u305f\u7ba1\u7406\u306e\u5728\u308a\u65b9\u3092\u6a21\u7d22\u3059\u308b\u306e\u304c\u8fd1\u9053\u3067\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u3082\u3001\u3053\u3046\u3057\u305f\u57fa\u672c\u59ff\u52e2\u3092\u5fd8\u308c\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #48d1cc;\">\u25c6<\/span>\u7ba1\u7406\u4f1a\u8a08\u306b\u3082\u6d41\u884c\u304c\u3042\u308b\uff1f<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u3067\u3001\u300c\u30df\u30ec\u30cb\u30a2\u30e0\u300d\u306a\u3093\u3066\u8a00\u8449\u304c\u306f\u3084\u3063\u305f2000\u5e74\u9803\u306b\u306f\u3001\u300cEVA\uff08Economic Value Added\uff1a\u7d4c\u6e08\u7684\u4ed8\u52a0\u4fa1\u5024\uff09\u300d\u3068\u3044\u3046\u6307\u6a19\u304c\u8a71\u984c\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>EVA\u306f\u3001<a title=\"\u30d5\u30a1\u30fc\u30b9\u30c8\u30b9\u30c6\u30c3\u30d7\u7ba1\u7406\u4f1a\u8a08\u3000\u3010\u7b2c16\u56de\u3011\u300c\u4e8b\u696d\u90e8\u9577\u306e\u8a55\u4fa1\u300d\uff5e\u864e\u7a74\u306b\u5165\u3063\u305f\u4e8b\u696d\u90e8\u9577\u3092\u3069\u3046\u8a55\u4fa1\u3059\u308b\u304b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-54\/\" 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style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u7ba1\u7406\u4f1a\u8a08\u306e\u57fa\u790e\u3092\u7406\u89e3\u3057\u305f\u307f\u306a\u3055\u3093\u306e\u3068\u3053\u308d\u306b\u3001\u3042\u308b\u30b7\u30b9\u30c6\u30e0\u4f1a\u793e\u304b\u3089\u3001\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6848\u5185\u304c\u5c4a\u3044\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u540d\u3082\u300c\u30b4\u30fc\u30eb\u30c7\u30f3\u30fb\u30d1\u30fc\u30d5\u30a7\u30af\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\uff08GPS\uff09\u300d\u3068\u3044\u3046\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u6848\u5185\u306b\u306f\u3001\u3053\u3093\u306a\u3053\u3068\u304c\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u3002<br \/>\n\u2460\u3000\u7ba1\u7406\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u6570\u5024\u3092\u5b8c\u74a7\u304b\u3064\u7dfb\u5bc6\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\uff01<br 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