{"id":178559,"date":"2019-06-13T10:12:17","date_gmt":"2019-06-13T01:12:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=178559"},"modified":"2019-07-03T10:03:53","modified_gmt":"2019-07-03T01:03:53","slug":"accounting-article-82","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-82\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c27\u56de\u3011\u300c\u53ce\u76ca\u6027\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff2d<\/span><span style=\"font-size: 20px;\">\uff06<\/span><span style=\"color: #b22222;\">\uff21<\/span><span style=\"font-size: 20px;\">\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u672c<span style=\"font-size: 18px;\">\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb<br \/>\n<strong>\u677e\u6fa4\u3000\u516c\u8cb4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c26\u56de\u3011\u300c\u4e8b\u696d\u74b0\u5883\u306e\u5206\u6790\uff08\u305d\u306e\uff14\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-81\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c28\u56de\u3011\u300c\u53ce\u76ca\u6027\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-83\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff12\u7bc0\u3000\u53ce\u76ca\u6027\u306e\u5206\u6790<\/strong><\/h4>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u53ce\u76ca\u6027\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3014\u5206\u6790\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u3015<\/strong><\/p>\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:#b22222;\">\n\t\t<ul>\n<li>\u5546\u54c1\u58f2\u4e0a\u9ad8\uff08\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u69d8\uff09<\/li>\n<li>\u88fd\u54c1\u58f2\u4e0a\u9ad8<\/li>\n<li>\u534a\u88fd\u54c1\u58f2\u4e0a\u9ad8\u3001\u539f\u6750\u6599\u58f2\u4e0a\u9ad8\u3001\u526f\u7523\u7269\u58f2\u4e0a\u9ad8\u3001\u4f5c\u696d\u5c51\u58f2\u4e0a\u9ad8\u3000\u306a\u3069<\/li>\n<li>\u5f79\u52d9\u53ce\u76ca\u3001\u30b5\u30fc\u30d3\u30b9\u58f2\u4e0a\u9ad8\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fc\u53ce\u5165\u3000\u306a\u3069<\/li>\n<li>\u58f2\u4e0a\u5024\u5f15\u53ca\u3073\u58f2\u4e0a\u623b\u308a\u9ad8\u3000\u306a\u3069<\/li>\n<\/ul>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u306e\u7279\u6027\u306b\u3088\u308a\u7bc4\u56f2\u304c\u7570\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u55b6\u696d\u5916\u53ce\u76ca\u306a\u3069\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u3066\u3082\u6bce\u671f\u6052\u5e38\u7684\u306b\u767a\u751f\u3059\u308b\u53ce\u76ca\u306f\u3001\u4e00\u7dd2\u306b\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u55b6\u696d\u5229\u76ca\u3084EBITDA\u3092\u4f75\u305b\u3066\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u628a\u63e1<\/strong><\/h4>\n<p>\u5bfe\u8c61\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u53ca\u3073\u53ce\u76ca\u529b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\u306f\u6b20\u304b\u305b\u306a\u3044\u3002\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u5909\u52d5\u6bd4\u7387\u3084\u56fa\u5b9a\u8cbb\u9805\u76ee\u306a\u3069\u3067\u53ce\u76ca\u69cb\u9020\u3092\u628a\u63e1\u3057\u3001\u4f75\u305b\u3066\u58f2\u4e0a\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u5f15\u3044\u305f\u58f2\u4e0a\u7dcf\u5229\u76ca\u3084\u3055\u3089\u306b\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3092\u5f15\u3044\u305f\u55b6\u696d\u5229\u76ca\u306a\u3069\u306e\u6c34\u6e96\u3092\u628a\u63e1\u3057\u3001\u5e02\u5834\u898f\u6a21\u3084\u7af6\u5408\u4ed6\u793e\u306e\u6570\u5024\u3092\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u3057\u3066\u6bd4\u8f03\u5206\u6790\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n<!--more--><br \/>\n\u3057\u304b\u3057\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u5206\u6790\u3057\u306a\u3051\u308c\u3070\u5358\u306a\u308b\u6570\u5b57\u4e0a\u306e\u5206\u6790\u306b\u904e\u304e\u305a\u3001M&amp;A\u5f8c\u306e\u30b7\u30ca\u30b8\u30fc\u3082\u671f\u5f85\u3067\u304d\u306a\u3044\u3002\u307e\u305f\u3001\u4f8b\u3048\u3070\u3001\u7d4c\u6e08\u4e8b\u8c61\u304c\u4e00\u7dd2\u3067\u3042\u3063\u3066\u3082\u4f1a\u8a08\u51e6\u7406\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\u306b\u4e26\u884c\u3057\u3066\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306e\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3084\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u3092\u628a\u63e1\u3057\u4e8b\u696d\u69cb\u9020\uff08\u4e8b\u696d\u306e\u7279\u5fb4\uff09\u3001\u640d\u76ca\u69cb\u9020\uff08\u3082\u3046\u3051\u306e\u4ed5\u7d44\u307f\uff09\u3092\u660e\u78ba\u306b\u7406\u89e3\u3057\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u6226\u7565\u304c\u300c\u7d75\u306b\u63cf\u3044\u305f\u9905\u300d\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u3092\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u88fd\u9020\u696d\u306e\u5834\u5408\u306e\u4e8b\u696d\u69cb\u9020\u628a\u63e1\u4f8b<\/strong><\/p>\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u8ca9\u58f2\u5148\uff08Customers\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u4e3b\u305f\u308b\u8ca9\u58f2\u5148\uff08\u58f2\u4e0a\u69cb\u6210\u3001\u58f2\u4e0a\u63a8\u79fb\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u8ca9\u58f2\u5148\u306e\u88fd\u54c1\u306e\u52d5\u5411\uff08\u8ca9\u58f2\u5148\u306e\u751f\u7523\u8a08\u753b\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u53d7\u6ce8\u306e\u5f62\u614b\uff08\u500b\u5225\u53d7\u6ce8\u3001\u7e70\u8fd4\u3057\u53d7\u6ce8\u3001\u4e00\u90e8\u898b\u8fbc\u307f\u751f\u7523\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u4ed5\u5165\u5148\u30fb\u5916\u6ce8\u5148\uff08Suppliers\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u4e3b\u305f\u308b\u52a0\u5de5\u5916\u6ce8\u5148\u3001\u90e8\u6750\u8cfc\u5165\u5148<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u539f\u4fa1\u9805\u76ee\u306e\u63a8\u79fb\uff08\u6750\u6599\u8cbb\u3001\u52b4\u52d9\u8cbb\u3001\u52a0\u5de5\u8cbb\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u539f\u4fa1\u8a08\u7b97\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\uff13\u3000\u8ca9\u7ba1\u8cbb\uff08\u4eba\u4ef6\u8cbb\u3001\u7269\u6d41\u8cbb\u7b49\u3001\u69cb\u6210\u306e\u5927\u304d\u3044\u3082\u306e\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u30aa\u30fc\u30ca\u30fc\u53d6\u5f15\uff08Owners\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u4e3b\u8981\u682a\u4e3b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u53d6\u5f15\u5185\u5bb9\uff08\u4e0d\u52d5\u7523\u3001\u8cb8\u4ed8\u91d1\u7b49\u3001\u305d\u306e\u4ed6\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\u3000\u7af6\u4e89\u76f8\u624b\uff08Competitors\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u4e3b\u306a\u7af6\u4e89\u76f8\u624b\u3001\u73fe\u5728\u306e\u7af6\u4e89\u306e\u72b6\u614b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u30de\u30fc\u30b1\u30c3\u30c8\u30b7\u30a7\u30a2<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u4ee3\u66ff\u7684\u306a\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff16\u3000\u305d\u306e\u4ed6\u7c3f\u5916\u53d6\u5f15\uff08\u4fdd\u8a3c\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u7b49\u306e\u6709\u7121\uff09<\/strong><\/p>\n<\/div>\n\u7b46\u8005\u3089\u306e\u7d4c\u9a13\u306b\u304a\u3044\u3066\u3082\u3001\u5bfe\u8c61\u4f1a\u793e\u306b\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u3057\u306a\u304c\u3089\u9ce5\u77b0\u56f3\u3092\u63cf\u304d\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u3053\u308c\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u4fa1\u5024\u306e\u6e90\u6cc9\u3092\u628a\u63e1\u3059\u308b\u3068\u540c\u6642\u306b\u3001M&amp;A\u5b9f\u884c\u5f8c\u306e\u7d4c\u55b6\u6539\u5584\u306e\u6709\u7121\u3084\u30b7\u30ca\u30b8\u30fc\u306e\u5275\u51fa\u3092\u691c\u8a0e\u3059\u308b\u91cd\u8981\u306a\u8b70\u8ad6\u306e\u30d9\u30fc\u30b9\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u9ce5\u77b0\u56f3\uff08\u4f8b\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-178590\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-1.png\" alt=\"\" width=\"1769\" height=\"995\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-1.png 1769w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-1-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-1-1024x575.png 1024w\" sizes=\"(max-width: 1769px) 100vw, 1769px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u677e\u6fa4\u7d9c\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u4f5c\u6210\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u5e02\u5834\u898f\u6a21\u3084\u7af6\u5408\u4ed6\u793e\u306e\u628a\u63e1\u3068\u6bd4\u8f03\u5206\u6790<\/strong><\/h4>\n<p>\u5bfe\u8c61\u4f1a\u793e\u304c\u5c5e\u3059\u308b\u696d\u754c\u306e\u5e02\u5834\u898f\u6a21\u3084\u7af6\u5408\u4ed6\u793e\u3092\u628a\u63e1\u3057\u3001\u5fc5\u8981\u306a\u6570\u5024\u3084\u91d1\u984d\u3092\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u3057\u3066\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u3084\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u306a\u3069\u3068\u6bd4\u8f03\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u5c5e\u3059\u308b\u696d\u754c\u306e\u73fe\u72b6\u3084\u5c06\u6765\u4e88\u6e2c\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u306e\u9054\u6210\u53ef\u80fd\u6027\u306e\u78ba\u5ea6\u3092\u691c\u8a0e\u3059\u308b\u4e0a\u3067\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e02\u5834\u898f\u6a21\u306f\u7c21\u5358\u306bWeb\u30b5\u30a4\u30c8\u3067\u691c\u7d22\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u5e02\u5834\u898f\u6a21\u306e\u7406\u8ad6\u5024\u3092\u63a8\u5b9a\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u5e02\u5834\u898f\u6a21\u306e\u7406\u8ad6\u5024\u7b97\u51fa\u306b\u5f79\u7acb\u3064\u4e3b\u306a\u30b5\u30a4\u30c8\u30fb\u8cc7\u6599\u7b49<\/strong><\/p>\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:#006400;\">\n\t\t<ul>\n<li><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/pri\/reference\/ssc\/index.htm\" target=\"_blank\">\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u8abf\u67fb<\/a>\uff08\u8ca1\u52d9\u7701\uff09<\/li>\n<li><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/statistics\/tyo\/kougyo\/index.html\" target=\"_blank\">\u5de5\u696d\u7d71\u8a08\u8abf\u67fb<\/a>\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/li>\n<li>\u696d\u754c\u56e3\u4f53\u306e\u8abf\u67fb\u30ec\u30dd\u30fc\u30c8<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u306e\u696d\u754c\u8abf\u67fb\u30ec\u30dd\u30fc\u30c8<\/li>\n<li>\u30ea\u30b5\u30fc\u30c1\u4f1a\u793e\u306e\u696d\u754c\u8abf\u67fb\u30ec\u30dd\u30fc\u30c8\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u58f2\u4e0a\u9ad8\u3084\u5404\u5229\u76ca\u306e\u6210\u9577\u7387\u306e\u6bd4\u8f03\u5206\u6790<\/strong><\/h4>\n<p>\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u898f\u6a21\u306b\u7167\u3089\u3057\u3066\u58f2\u4e0a\u9ad8\u304c\u3069\u306e\u7a0b\u5ea6\u5897\u3048\u305f\u304b\u3092\u6e2c\u308b\u6307\u6a19\u3067\u3042\u308a\u3001\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\u304c\u9ad8\u3051\u308c\u3070\u3001\u5bfe\u8c61\u4f1a\u793e\u306b\u6210\u9577\u529b\u304c\u3042\u308a\u3001\u4eca\u5f8c\u58f2\u4e0a\u9ad8\u3092\u4f38\u3070\u3059\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u3002\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\u306e\u904e\u53bb\u304b\u3089\u306e\u30c8\u30ec\u30f3\u30c9\u3092\u5206\u6790\u3057\u3001\u5e02\u5834\u898f\u6a21\u306e\u6210\u9577\u7387\u3084\u7af6\u5408\u4ed6\u793e\u306e\u6210\u9577\u7387\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u58f2\u4e0a\u9ad8\u6210\u9577\u7387\u306f\u3001\u8907\u6570\u5e74\u5ea6\u3067\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5e74\u5e73\u5747\u6210\u9577\u7387\u3067\u3042\u308bCAGR\uff08Compound Annual Growth Rate\uff09\u304c\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u306a\u304a\u3001\u8a08\u7b97\u5f0f\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-178693\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-3.png\" alt=\"\" width=\"300\" height=\"90\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-3.png 629w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-3-300x89.png 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u306eCAGR\u304c\uff12\uff05\u3067\u3042\u3063\u3066\u3082\u3001\u5bfe\u8c61\u4f1a\u793e\u304c\u5c5e\u3059\u308b\u5e02\u5834\u898f\u6a21\u306eCAGR\u304c\uff15\uff05\u306e\u5834\u5408\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u5e02\u5834\u30b7\u30a7\u30a2\uff08\u5e02\u5834\u5360\u6709\u7387\uff09\u304c\u4e0b\u843d\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u7af6\u5408\u4ed6\u793e\u306e\u58f2\u4e0a\u9ad8\u306eCAGR\u304c15\uff05\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u4ed6\u793e\u304cM&amp;A\u306b\u3088\u308a\u6210\u9577\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u3088\u3063\u3066\u3001\u58f2\u4e0a\u9ad8\u304c\u6210\u9577\u3057\u305f\u8981\u56e0\u304c\u3001\u305d\u306e\u4f1a\u793e\u306e\u4e8b\u696d\u305d\u306e\u3082\u306e\u306e\u6210\u9577\u306b\u3042\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u5916\u90e8\u74b0\u5883\u3084\u5916\u90e8\u8981\u56e0\u306b\u3088\u308b\u3082\u306e\u306a\u306e\u304b\u3092\u3057\u3063\u304b\u308a\u3068\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3069\u306e\u5206\u6790\u3082\u540c\u69d8\u3067\u3042\u308b\u304c\u3001\u5229\u76ca\u7387\uff08EBITDA\u30de\u30fc\u30b8\u30f3\u3092\u542b\u3080\uff09\u3082\u4f75\u305b\u3066\u5206\u6790\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u9ad8\u304c\u6210\u9577\u3059\u308b\u4e00\u65b9\u3067\u5229\u76ca\u7387\u304c\u6e1b\u5c11\u3059\u308b\u30b1\u30fc\u30b9\u3001\u307e\u305f\u9006\u306b\u58f2\u4e0a\u9ad8\u304c\u6e1b\u5c11\u3057\u3066\u3082\u5229\u76ca\u7387\u304c\u5897\u52a0\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3067\u3042\u308b\u3002\u58f2\u4e0a\u9ad8\u306e\u5897\u52a0\u306f\u5229\u76ca\u306e\u5897\u52a0\u306b\u76f4\u7d50\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001M&amp;A\u306b\u304a\u3051\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\u306e\u4e3b\u773c\u306f\u3001\u3042\u304f\u307e\u3067EBITDA\u53c8\u306fEBITDA\u306b\u5f71\u97ff\u3059\u308b\u305d\u306e\u4ed6\u306e\u8981\u7d20\u306e\u5206\u6790\u306b\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001EBITDA\uff08Earnings Before Interest, Taxes, Depreciation and Amortization\uff09\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u5229\u76ca\u3068\u4e26\u3093\u3067\u3001\u4f01\u696d\u8a55\u4fa1\u306e\u969b\u306b\u91cd\u8996\u3055\u308c\u308b\u6307\u6a19\u3067\u3042\u308a\u3001\u6295\u8cc7\u72b6\u6cc1\u306e\u8a55\u4fa1\u3084\u3001\u7d4c\u6e08\u74b0\u5883\u306e\u7570\u306a\u308b\u4f01\u696d\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306b\u7528\u3044\u3089\u308c\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u696d\u7a2e\u306b\u3088\u308a\u8a08\u7b97\u65b9\u6cd5\u306f\u82e5\u5e72\u7570\u306a\u308b\u304c\u3001\u7c21\u6613\u7684\u306b\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7c21\u6613EBITDA \uff1d \u55b6\u696d\u5229\u76ca \uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u53c8\u306f<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7c21\u6613EBITDA \uff1d \u7a0e\u5f15\u524d\u5229\u76ca \uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb \uff0b \u652f\u6255\u5229\u606f<\/span><\/p>\n<p>EBITDA\u306f\u7d4c\u6e08\u74b0\u5883\u306b\u3088\u308b\u5dee\u7570\u3092\u6392\u9664\u3057\u305f\u5229\u76ca\u6c34\u6e96\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u5e83\u7fa9\u306e\u300c\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6M&amp;A\u306b\u304a\u3051\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-178591\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-2.png\" alt=\"\" width=\"450\" height=\"376\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-2.png 861w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/ma-due-zaimu27-2-300x251.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u677e\u6fa4\u7d9c\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u4f5c\u6210\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u58f2\u4e0a\u9ad8\u3084\u5404\u5229\u76ca\u306e\u5185\u8a33\u5206\u6790<\/strong><\/h4>\n<p>\u5bfe\u8c61\u4f1a\u793e\u306e\u5185\u90e8\u7ba1\u7406\u4f53\u5236\u306b\u4f9d\u5b58\u3059\u308b\u3082\u306e\u306e\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5206\u6790\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u4e0a\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u5229\u76ca\u7387\uff08EBITDA\u30de\u30fc\u30b8\u30f3\u3092\u542b\u3080\uff09\u3082\u4f75\u305b\u3066\u5206\u6790\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\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:#dc853f;\">\n\t\t<ul>\n<li>\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\uff08\u88fd\u54c1\u5225\u30fb\u30b5\u30fc\u30d3\u30b9\u5225\uff09\u58f2\u4e0a\u9ad8\uff08\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u542b\u3080\u3001\u4ee5\u4e0b\u540c\u69d8\uff09<\/li>\n<li>\u62e0\u70b9\u5225\u58f2\u4e0a\u9ad8<\/li>\n<li>\u9867\u5ba2\u5225\uff08\u5f97\u610f\u5148\u5225\uff09\u58f2\u4e0a\u9ad8<\/li>\n<li>\u5e97\u8217\u5225\u58f2\u4e0a\u9ad8<\/li>\n<li>\u5730\u57df\u5225\u58f2\u4e0a\u9ad8\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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>\u5bfe\u8c61\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u53ca\u3073\u53ce\u76ca\u529b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\u306f\u6b20\u304b\u305b\u306a\u3044\u3002\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u5909\u52d5\u6bd4\u7387\u3084\u56fa\u5b9a\u8cbb\u9805\u76ee\u306a\u3069\u3067\u53ce\u76ca\u69cb\u9020\u3092\u628a\u63e1\u3057\u3001\u4f75\u305b\u3066\u58f2\u4e0a\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u5f15\u3044\u305f\u58f2\u4e0a\u7dcf\u5229\u76ca\u3084\u3055\u3089\u306b\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3092\u5f15\u3044\u305f\u55b6\u696d\u5229\u76ca\u306a\u3069\u306e\u6c34\u6e96\u3092\u628a\u63e1\u3057\u3001\u5e02\u5834\u898f\u6a21\u3084\u7af6\u5408\u4ed6\u793e\u306e\u6570\u5024\u3092\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u3057\u3066\u6bd4\u8f03\u5206\u6790\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[515],"backnumber":[1998],"series":[857],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 10:21:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/178559"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=178559"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/178559\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=178559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=178559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=178559"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=178559"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=178559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}