{"id":230367,"date":"2021-06-17T10:12:49","date_gmt":"2021-06-17T01:12:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=230367"},"modified":"2024-07-11T11:16:14","modified_gmt":"2024-07-11T02:16:14","slug":"management-accounting-article-87","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-87\/","title":{"rendered":"\u5024\u4e0a\u3052\u306e\u300c\u7406\u5c48\u300d\uff5e\u7ba1\u7406\u4f1a\u8a08\u3067\u6b63\u89e3\u3092\u63a2\u308b\uff5e\u3000\u3010\u7b2c15\u56de\u3011\u300c\u5024\u4e0a\u3052\u3092\u6226\u7565\u7684\u306b\u5229\u7528\u3059\u308b\u300d\uff5e\u79c1\u305f\u3061\u306f\u4f55\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u306e\u304b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u5024\u4e0a\u3052<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #5078eb;\">\u300c\u7406\u5c48\u300d<\/span><\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff5e<span style=\"color: #cd853f;\">\u7ba1\u7406\u4f1a\u8a08<\/span>\u3067\u6b63\u89e3\u3092\u63a2\u308b\uff5e<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c15\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5024\u4e0a\u3052\u3092\u6226\u7565\u7684\u306b\u5229\u7528\u3059\u308b\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u79c1\u305f\u3061\u306f\u4f55\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u306e\u304b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u9999\u83dc\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 4px double #cd5c5c; background-color: #ffffff; border-radius: 0px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"font-size: 18px; color: #cd5c5c;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u767b\u5834\u4eba\u7269<\/span><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-229536\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/tojojinbutsu1-2-a.png\" alt=\"\" width=\"320\" height=\"322\" \/><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;background-color:#f9e8f3;color:#000000;border-color:#f9e8f3;\">\n\t\t<p><strong>PN\u30ac\u30fc\u30c7\u30f3\u793e\u306f\u3001\u30ac\u30fc\u30c7\u30cb\u30f3\u30b0\u7528\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3084\u751f\u82b1\u306e\u8ca9\u58f2\u306a\u3069\u3092\u624b\u304c\u3051\u308b\u4f1a\u793e\u3067\u3059\u3002\u663c\u4f11\u307f\u306b\u7d4c\u55b6\u4f01\u753b\u5ba4\u3067\u30ea\u30df\u3061\u3083\u3093\u3068\u30ab\u30b1\u30a4\u304f\u3093\u304c\u8a71\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-211870\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/kakei1-1.png\" alt=\"\" width=\"118\" height=\"135\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u30ea\u30df\u3061\u3083\u3093\u3001\u3082\u3046\u3059\u3050\u521d\u3081\u3066\u306e<strong>\u30dc\u30fc\u30ca\u30b9<\/strong>\u3060\u306d\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200595\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-2.png\" alt=\"\" width=\"118\" height=\"131\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30dc\u30fc\u30ca\u30b9\u51fa\u308b\u3093\u3067\u3059\u304b\uff1f<\/p>\n<\/div>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-230384\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-1.png\" alt=\"\" width=\"420\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-1.png 937w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-1-300x136.png 300w\" sizes=\"(max-width: 420px) 100vw, 420px\" \/><br \/>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\">\u3084\u3042\uff01<\/span>\u3000\u5fc3\u914d\u3057\u306a\u304f\u3066\u3082\u3001\u30dc\u30fc\u30ca\u30b9\u306f\u78ba\u4fdd\u3057\u3066\u3042\u308b\u3088\uff01<br \/>\n\u307f\u3093\u306a\u306e\u304a\u304b\u3052\u3067\u3061\u3083\u3093\u3068\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3093\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200596\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-1.png\" alt=\"\" width=\"118\" height=\"122\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\">\u697d\u3057\u307f\u3067\u3059\uff01<\/span><br \/>\n\u30fb\u30fb\u30fb\u793e\u9577\u306f\u3044\u3064\u3082\u5229\u76ca\u306e\u3053\u3068\u3092\u8003\u3048\u306a\u304f\u3061\u3083\u3044\u3051\u306a\u3044\u304b\u3089\u5927\u5909\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n\u7d4c\u55b6\u4f01\u753b\u5ba4\u306e\u304a\u304b\u3052\u3067\u52a9\u304b\u3063\u3066\u3044\u308b\u3088\u3002<br \/>\n\u5229\u76ca\u3092\u5897\u3084\u3059\u8981\u56e0\u3092\u5206\u6790\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u304b\u3089\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u5f53\u7136\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u5229\u76ca\u306f\u300c\u58f2\u4e0a\uff0d\u30b3\u30b9\u30c8\u300d\u3067\u3059\u3002\u58f2\u4e0a\u306f\u300c\u4fa1\u683c \u00d7 \u6570\u91cf\u300d\u3001\u30b3\u30b9\u30c8\u306f\u300c\u5909\u52d5\u8cbb \u00d7 \u6570\u91cf \uff0b \u56fa\u5b9a\u8cbb\u300d\u3067\u3059\u304b\u3089\u3001\u5229\u76ca\u3092\u5909\u52d5\u3055\u305b\u308b\u8981\u56e0\u306f\u3001\u2460<span style=\"color: #b22222;\">\u4fa1\u683c<\/span>\u30fb\u2461<span style=\"color: #333399;\">\u6570\u91cf<\/span>\u30fb\u2462<span style=\"color: #006400;\">\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb<\/span>\u306e\uff13\u3064\u3067\u3059\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/neage-rikutsu15-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-231726\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/neage-rikutsu15-2-1.png\" alt=\"\" width=\"300\" height=\"108\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/neage-rikutsu15-2-1.png 491w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/neage-rikutsu15-2-1-300x108.png 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>\u5229\u76ca\u3092\u5897\u3084\u3059\u305f\u3081\u306b\u3001\u8ca9\u58f2\u90e8\u9580\u306f\u300c\u8ca9\u58f2<span style=\"color: #333399;\">\u6570\u91cf<\/span>\u3092\u5897\u3084\u3059\u300d\u3053\u3068\u306b\u6ce8\u529b\u3057\u307e\u3059\u3002\u8abf\u9054\u90e8\u9580\u3084\u88fd\u9020\u90e8\u9580\u306f\u300c<span style=\"color: #006400;\">\u5909\u52d5\u8cbb\u3084\u56fa\u5b9a\u8cbb<\/span>\u3092\u6e1b\u3089\u3059\u300d\u3053\u3068\u306b\u53d6\u308a\u7d44\u307f\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001<span style=\"color: #b22222;\">\u4fa1\u683c<\/span>\u3068\u3044\u3046\u8981\u56e0\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u30a2\u30af\u30b7\u30e7\u30f3\u304c\u660e\u78ba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<a title=\"\u5024\u4e0a\u3052\u306e\u300c\u7406\u5c48\u300d\uff5e\u7ba1\u7406\u4f1a\u8a08\u3067\u6b63\u89e3\u3092\u63a2\u308b\uff5e\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5024\u4e0a\u3052\u306e\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u8a8d\u8b58\u3059\u308b\u300d\uff5e\u5024\u4e0b\u3052\u6226\u7565\u306e\u300c\u843d\u3068\u3057\u7a74\u300d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-74\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306a\u3069\u3067\u300c\u9700\u8981\u306e\u4fa1\u683c\u5f3e\u529b\u6027\u300d\u3068\u3044\u3046\u6982\u5ff5\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u304c\u3001\u4fa1\u683c\u3092\u4e0a\u3052\u308b\u3068\u305f\u3044\u3066\u3044\u306f\u8ca9\u58f2\u6570\u91cf\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002\u307e\u305f\u3001<a title=\"\u5024\u4e0a\u3052\u306e\u300c\u7406\u5c48\u300d\uff5e\u7ba1\u7406\u4f1a\u8a08\u3067\u6b63\u89e3\u3092\u63a2\u308b\uff5e\u3000\u3010\u7b2c10\u56de\u3011\u300c\u4fa1\u683c\u5f3e\u529b\u6027\u3092\u7406\u89e3\u3059\u308b\u300d\uff5e\u300c\u30de\u30cb\u30a2\u300d\u306b\u30ed\u30c3\u30af\u30fb\u30aa\u30f3\uff01\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-82\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c10\u56de\u3011<\/a>\u3067\u898b\u305f\u3088\u3046\u306b\u3001\u4fa1\u683c\u3092\u5909\u52d5\u3055\u305b\u3066\u8ca9\u58f2\u6570\u91cf\u304c\u5897\u6e1b\u3057\u305f\u7d50\u679c\u3068\u3057\u3066\u3001\u5909\u52d5\u8cbb\u3068\u3044\u3046\u8981\u56e0\u307e\u3067\u5909\u52d5\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<strong><span style=\"color: #b22222;\">\u4fa1\u683c<\/span>\u3068\u3044\u3046\u8981\u56e0\u3092\u5909\u52d5\u3055\u305b\u308b\u3068\u3001\u4ed6\u306e\u8981\u56e0\u3082\u5909\u52d5\u3057\u3001\u8907\u6570\u306e\u7d4c\u8def\u3067\u76f4\u63a5\u7684\u30fb\u9593\u63a5\u7684\u306b\u5229\u76ca\u306b\u5f71\u97ff\u3059\u308b<\/strong>\u3053\u3068\u304c\u3001\u4fa1\u683c\u8a2d\u5b9a\u3084\u5024\u4e0a\u3052\u30fb\u5024\u4e0b\u3052\u3092\u96e3\u554f\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"color: #b22222;\">\u4fa1\u683c<\/span>\u3068\u3044\u3046\u8981\u56e0\u306f\u3001\u4f01\u696d\u306e\u6226\u7565\u306b\u304a\u3044\u3066\u534a\u3070\u7a7a\u767d\u5730\u5e2f\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u9023\u8f09\u3067\u305f\u3073\u305f\u3073\u53d6\u308a\u4e0a\u3052\u3066\u304d\u307e\u3057\u305f\u304c\u3001<span style=\"color: #b22222;\">\u4fa1\u683c<\/span>\u3068\u3044\u3046\u8981\u56e0\u306f\u5229\u76ca\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u5404\u8981\u56e0\u304c\uff15\uff05\u5909\u52d5\u3057\u305f\u5834\u5408\u306e\u3001\u5229\u76ca\u306b\u5bfe\u3059\u308b\u5358\u7d14\u306a\u5f71\u97ff\u3092\u8a66\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\uff08\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\uff09\u4fa1\u683c\u306e\u5909\u52d5\u304c\u4ed6\u306e\u8981\u56e0\u306b\u306f\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/p>\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u4fa1\u683c<\/span>\uff20100\u5186\u30fb<span style=\"color: #333399;\">\u6570\u91cf<\/span>100\u500b\u3001<span style=\"color: #006400;\">\u5909\u52d5\u8cbb<\/span>\uff2050\u5186\u30fb<span style=\"color: #006400;\">\u56fa\u5b9a\u8cbb<\/span>2,500\u5186\u3068\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 10px;\">\u5229\u76ca \uff1d \uff20100\u5186 \u00d7 100\u500b \uff0d\uff08\uff2050\u5186 \u00d7 100\u500b \uff0b 2,500\u5186\uff09\uff1d 2,500\u5186<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u3014<span style=\"color: #b22222;\">\u4fa1\u683c<\/span>\u306e\u307f<span style=\"color: #b22222;\">\uff15\uff05\u5897<\/span>\u3015<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\">\u5229\u76ca \uff1d <span style=\"color: #b22222;\">\uff20105\u5186<\/span> \u00d7 100\u500b \uff0d\uff08\uff2050\u5186 \u00d7 100\u500b \uff0b 2,500\u5186\uff09\uff1d <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#faf49c;color:#000000;\">3,000\u5186<\/span><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u3014<span style=\"color: #333399;\">\u6570\u91cf<\/span>\u306e\u307f<span style=\"color: #333399;\">\uff15\uff05\u5897<\/span>\u3015<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\">\u5229\u76ca \uff1d \uff20100\u5186 \u00d7\u00a0<span style=\"color: #333399;\">105\u500b\u00a0<\/span>\uff0d\uff08\uff2050\u5186 \u00d7\u00a0<span style=\"color: #333399;\">105\u500b\u00a0<\/span>\uff0b 2,500\u5186\uff09\uff1d 2,750\u5186<\/p>\n<p style=\"margin-bottom: 3px;\">\u3014<span style=\"color: #006400;\">\u5909\u52d5\u8cbb<\/span>\u306e\u307f<span style=\"color: #006400;\">\uff15\uff05\u6e1b<\/span>\u3015<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\">\u5229\u76ca \uff1d \uff20100\u5186 \u00d7 100\u500b \uff0d\uff08<span style=\"color: #006400;\">\uff2047.5\u5186<\/span> \u00d7 100\u500b \uff0b 2,500\u5186\uff09\uff1d 2,750\u5186<\/p>\n<p style=\"margin-bottom: 3px;\">\u3014<span style=\"color: #006400;\">\u56fa\u5b9a\u8cbb<\/span>\u306e\u307f<span style=\"color: #006400;\">\uff15\uff05\u6e1b<\/span>\u3015<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\">\u5229\u76ca \uff1d \uff20100\u5186 \u00d7 100\u500b \uff0d\uff08\uff2050\u5186 \u00d7 100\u500b \uff0b <span style=\"color: #006400;\">2,375\u5186<\/span>\uff09\uff1d 2,625\u5186<\/p>\n<\/div>\n<p>\u73fe\u5b9f\u306b\u306f\u4fa1\u683c\u3092\u5909\u52d5\u3055\u305b\u308b\u3068\u4ed6\u306e\u8981\u56e0\u3082\u5909\u52d5\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u8a66\u7b97\u901a\u308a\u306b\u306f\u3044\u304d\u307e\u305b\u3093\u304c\u3001\u4fa1\u683c\u3068\u3044\u3046\u8981\u56e0\u304c\u3001\u5229\u76ca\u3092\u5897\u3084\u3059\u5f37\u529b\u306a\u30c9\u30e9\u30a4\u30d0\u30fc\u306b\u306a\u308b\u53ef\u80fd\u6027\u3092\u79d8\u3081\u3066\u3044\u308b\u306e\u306f\u78ba\u304b\u3067\u3059\u3002\u4fa1\u683c\u3068\u3044\u3046\u8981\u56e0\u3092\u7a7a\u767d\u5730\u5e2f\u3068\u3059\u308b\u306e\u306f\u3082\u3063\u305f\u3044\u306a\u3044\u3068\u8a00\u3048\u305d\u3046\u3067\u3059\u306d\u3002\u4fa1\u683c\u5909\u52d5\u306b\u3088\u308b\u5f71\u97ff\u306e\u5168\u3066\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3059\u304c\u3001<strong>\u4fa1\u683c\u8a2d\u5b9a\u3084\u5024\u4e0a\u3052\u3092\u6226\u7565\u7684\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214962\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kakei1-2.png\" alt=\"\" width=\"118\" height=\"137\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u50d5\u3001\u4eca\u5ea6\u306e\u30dc\u30fc\u30ca\u30b9\u3067\u8eca\u3092\u8cb7\u3046\u3064\u3082\u308a\u306a\u3093\u3067\u3059\u3002<br \/>\n\u4f11\u65e5\u306b\u30b2\u30fc\u30e0\u3070\u304b\u308a\u306a\u306e\u3082\u4f53\u306b\u60aa\u3044\u304b\u3089\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200596\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-1.png\" alt=\"\" width=\"118\" height=\"122\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3069\u3093\u306a\u8eca\u306b\u3059\u308b\u3093\u3067\u3059\u304b\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-211870\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/kakei1-1.png\" alt=\"\" width=\"118\" height=\"135\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 20px;\">\u30dd\u30eb\u30b7\u30a7\u3060\u306d\uff01<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-224400\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/nohara1-2.png\" alt=\"\" width=\"118\" height=\"127\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 20px;\">\u3048\u3047\u3063\uff01<\/span>\u3000\u305d\u308c\u306f\u3046\u3061\u306e\u4f1a\u793e\u306e\u30dc\u30fc\u30ca\u30b9\u3067\u306f\u30fb\u30fb\u30fb\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-211870\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/kakei1-1.png\" alt=\"\" width=\"118\" height=\"135\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u5197\u8ac7\u3067\u3059\uff01\u3000\u4e2d\u53e4\u306e\u56fd\u7523\u8eca\u3092\u8cb7\u3046\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200595\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-2.png\" alt=\"\" width=\"118\" height=\"131\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3073\u3063\u304f\u308a\u3057\u305f\uff5e\u3002<br \/>\n\u3067\u3082\u3001\u30dd\u30eb\u30b7\u30a7\u306e\u4fa1\u683c\u3063\u3066\u3069\u3046\u3057\u3066\u9ad8\u3044\u3093\u3067\u3059\u304b\u306d\u3047\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n<strong>\u300e\u9ad8\u3044\u304b\u3089\u300f<\/strong>\u30dd\u30eb\u30b7\u30a7\u306a\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3088\u3002\u4e0d\u601d\u8b70\u3060\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4e00\u65b9\u3001\u9867\u5ba2\u306e\u7acb\u5834\u304b\u3089\u3059\u308b\u3068\u3001\u4fa1\u683c\u306f\u3001\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u305d\u306e\u91d1\u984d\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u610f\u5473\u306e\u307b\u304b\u306b\u3082\u3044\u308d\u3044\u308d\u306a\u610f\u5473\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u4fa1\u683c\u306f\u30e2\u30ce\u306e\u54c1\u8cea\u3092\u793a\u3059\u6307\u6a19\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u4e00\u9762\u304c\u3042\u308b\u307b\u304b\uff08<a title=\"\u5024\u4e0a\u3052\u306e\u300c\u7406\u5c48\u300d\uff5e\u7ba1\u7406\u4f1a\u8a08\u3067\u6b63\u89e3\u3092\u63a2\u308b\uff5e\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5024\u4e0a\u3052\u306e\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u8a8d\u8b58\u3059\u308b\u300d\uff5e\u5024\u4e0b\u3052\u6226\u7565\u306e\u300c\u843d\u3068\u3057\u7a74\u300d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-74\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u53c2\u7167\uff09\u3001\u30dd\u30eb\u30b7\u30a7\u306e\u3088\u3046\u306a\u9ad8\u7d1a\u8eca\u306a\u3069\u306e\u5834\u5408\u306b\u306f\u3001\u9ad8\u4fa1\u306a\u30e2\u30ce\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u8a87\u3089\u3057\u3055\u3092\u5f97\u3089\u308c\u305f\u308a\u81ea\u5206\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u793a\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u4e00\u9762\u3082\u3042\u308b\u3088\u3046\u3067\u3059\uff08\u3053\u3046\u3057\u305f\u4e00\u9762\u306f\u3001\u300c\u30f4\u30a7\u30d6\u30ec\u30f3\u52b9\u679c\u300d\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u7d4c\u6e08\u5b66\u8005\u30f4\u30a7\u30d6\u30ec\u30f3\u304c\u8457\u66f8\u300e\u6709\u9591\u968e\u7d1a\u306e\u7406\u8ad6\u300f\u306e\u4e2d\u3067\u3001\u6709\u9591\u968e\u7d1a\u304c\u898b\u305b\u3073\u3089\u304b\u3059\u305f\u3081\u306b\u9ad8\u4fa1\u306a\u30e2\u30ce\u3092\u8cfc\u5165\u3059\u308b\u73fe\u8c61\u306b\u7740\u76ee\u3057\u305f\u3053\u3068\u304c\u7531\u6765\u3067\u3059\uff09\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4fa1\u683c\u306e\u69d8\u3005\u306a\u6027\u8cea\u3092\u8003\u3048\u308b\u3068\u3001\u4fa1\u683c\u306f\u3001\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u300c\u4fa1\u5024\u300d\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<strong>\u9867\u5ba2\u306f\u3001\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u305d\u306e\u3082\u306e\u306b\u652f\u6255\u3046\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u901a\u3057\u305f\u300c\u4fa1\u5024\u300d\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046<\/strong>\u306e\u3067\u3059\uff08\u3061\u306a\u307f\u306b\u3001\u300c\u4fa1\u683c\u300d\u3068\u3044\u3046\u8a00\u8449\u306f\u30e9\u30c6\u30f3\u8a9e\u3067\u306f\u300cPretium\u300d\u3067\u3059\u304c\u3001\u300cPretium\u300d\u306f\u300c\u4fa1\u5024\u300d\u3068\u3044\u3046\u610f\u5473\u3082\u6301\u3064\u305d\u3046\u3067\u3059\uff09\u3002\u305d\u3057\u3066\u3001\u4fa1\u683c\u304c\u6301\u3064\u3053\u3046\u3057\u305f\u4e0d\u601d\u8b70\u306a\u6027\u8cea\u304c\u3001\u4f01\u696d\u5074\u306e\u4fa1\u683c\u6226\u7565\u3092\u4e00\u5c64\u96e3\u3057\u3044\u3082\u306e\u306b\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u306d\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n\u30ea\u30df\u3061\u3083\u3093\u306f\u30dc\u30fc\u30ca\u30b9\u3067\u4f55\u3092\u8cb7\u3046\u3093\u3060\u3044\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200596\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-1.png\" alt=\"\" width=\"118\" height=\"122\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3044\u3064\u304b\u6d77\u5916\u65c5\u884c\u3092\u3057\u305f\u3044\u304b\u3089\u3001\u8caf\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214962\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kakei1-2.png\" alt=\"\" width=\"118\" height=\"137\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3078\u3047\u3001\u30cf\u30ef\u30a4\u3068\u304b\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200596\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-1.png\" alt=\"\" width=\"118\" height=\"122\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\">\u79c1\u3001\u30b7\u30d9\u30ea\u30a2\u9244\u9053\u306b\u4e57\u3063\u3066\u307f\u305f\u3044\u3093\u3067\u3059\uff01<\/span><br \/>\n\u3072\u3044\u304a\u3058\u3044\u3061\u3083\u3093\u304c\u30b7\u30d9\u30ea\u30a2\u306b\u884c\u3063\u305f\u8a71\u3092\u805e\u3044\u3066\u4ee5\u6765\u3001\u3044\u3064\u304b\u30b7\u30d9\u30ea\u30a2\u9244\u9053\u306b\u4e57\u308d\u3046\u3068\u601d\u3063\u3066\u3044\u3066\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-230383\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-4.png\" alt=\"\" width=\"500\" height=\"211\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-4.png 1134w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-4-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-4-1024x432.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u308c\u306f\u5927\u5192\u967a\u306b\u306a\u308a\u305d\u3046\u3060\uff01<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200595\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-2.png\" alt=\"\" width=\"118\" height=\"131\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30b7\u30d9\u30ea\u30a2\u9244\u9053\u3063\u3066\u3001<strong>\u7a7a\u5e2d\u72b6\u6cc1\u3084\u4e57\u8eca\u65e5\u306b\u3088\u3063\u3066\u904b\u8cc3\u304c\u9055\u3046\u3089\u3057\u3044<\/strong>\u3093\u3067\u3059\u3088\u3002\u884c\u3051\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3089\u3001\u3088\u304f\u4e0b\u8abf\u3079\u3057\u306a\u3044\u3068\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214962\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kakei1-2.png\" alt=\"\" width=\"118\" height=\"137\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u306e\u4ed5\u7d44\u307f\u3001\u6700\u8fd1\u30cb\u30e5\u30fc\u30b9\u3067\u898b\u304b\u3051\u305f\u306a\u3002\u65e5\u672c\u306e\u9244\u9053\u3067\u3082\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3093\u3058\u3083\u306a\u304b\u3063\u305f\uff1f<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u3001\u9700\u8981\u3068\u4f9b\u7d66\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u968f\u6642\u5909\u52d5\u3055\u305b\u308b\u4ed5\u7d44\u307f\u3092\u300c<strong>\u30c0\u30a4\u30ca\u30df\u30c3\u30af\u30fb\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0<\/strong>\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u30db\u30c6\u30eb\u306e\u5bbf\u6cca\u6599\u91d1\u3084\u822a\u7a7a\u6a5f\u306e\u30c1\u30b1\u30c3\u30c8\u306a\u3069\u3067\u306f\u4ee5\u524d\u304b\u3089\u884c\u308f\u308c\u3066\u3044\u305f\u65b9\u6cd5\u3067\u3059\u304c\u3001\u8fd1\u5e74\u3067\u306f\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3084\uff21\uff29\u306e\u6d3b\u7528\u306b\u3088\u308a\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u4fa1\u683c\u3092\u4e0a\u3052\u305f\u308a\u4e0b\u3052\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u69d8\u3005\u306a\u5206\u91ce\u3067\u6025\u901f\u306a\u5e83\u304c\u308a\u3092\u898b\u305b\u3066\u3044\u307e\u3059\u3002\u56fd\u571f\u4ea4\u901a\u7701\u306f\u30012021\u5e74\uff13\u6708\u306e<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/policy\/shingikai\/content\/001397812.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff12\u6b21\u4ea4\u901a\u653f\u7b56\u57fa\u672c\u8a08\u753b\u306e\u7d20\u6848<\/a>\u306b\u304a\u3044\u3066\u3001\u90fd\u5e02\u9244\u9053\u7b49\u306b\u304a\u3051\u308b\u6df7\u96d1\u7de9\u548c\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u30c0\u30a4\u30ca\u30df\u30c3\u30af\u30fb\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u7b49\u306e\u52b9\u679c\u3084\u8ab2\u984c\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u76db\u308a\u8fbc\u307f\u307e\u3057\u305f\u3002<\/p>\n<p>\u30c0\u30a4\u30ca\u30df\u30c3\u30af\u30fb\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306f\u3001<a title=\"\u5024\u4e0a\u3052\u306e\u300c\u7406\u5c48\u300d\uff5e\u7ba1\u7406\u4f1a\u8a08\u3067\u6b63\u89e3\u3092\u63a2\u308b\uff5e\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u57cb\u6ca1\u539f\u4fa1\u3092\u6b63\u3057\u304f\u3068\u3089\u3048\u308b\u300d\uff5e\u3082\u306e\u306f\u8a00\u3044\u3088\u3046\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-79\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u3084<a title=\"\u5024\u4e0a\u3052\u306e\u300c\u7406\u5c48\u300d\uff5e\u7ba1\u7406\u4f1a\u8a08\u3067\u6b63\u89e3\u3092\u63a2\u308b\uff5e\u3000\u3010\u7b2c12\u56de\u3011\u300c\u5024\u4e0a\u3052\u3059\u308b\u5bfe\u8c61\u3092\u9078\u3076\u300d\uff5e\u5b66\u5272\u3092\u4f7f\u3048\u308b\u3046\u3061\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-84\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c12\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305f\u300c\u4fa1\u683c\u5dee\u5225\u300d\u306e\u7a76\u6975\u5f62\u614b\u3067\u3001\u4f01\u696d\u306e\u5229\u76ca\u62e1\u5927\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30c0\u30a4\u30ca\u30df\u30c3\u30af\u30fb\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306e\u5834\u5408\u3001\u4fa1\u683c\u304c\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u8cea\u3092\u793a\u3059\u5074\u9762\u306f\u8584\u308c\u308b\u306e\u3067\u3001\u9867\u5ba2\u306e\u7d0d\u5f97\u611f\u3092\u5f97\u3089\u308c\u308b\u3088\u3046\u306a\u5de5\u592b\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200595\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-2.png\" alt=\"\" width=\"118\" height=\"131\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u4fa1\u683c\u8a2d\u5b9a\u306e\u5728\u308a\u65b9\u306b\u3001\u305f\u3063\u305f\uff11\u3064\u306e\u6b63\u89e3\u306f\u306a\u3044\u307f\u305f\u3044\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214962\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kakei1-2.png\" alt=\"\" width=\"118\" height=\"137\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u4fa1\u683c\u6b21\u7b2c\u3067\u4f01\u696d\u306e\u5229\u76ca\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3001<strong>\u4fa1\u683c\u8a2d\u5b9a\u3084\u5024\u4e0a\u3052\u3092\u6226\u7565\u7684\u306b\u5229\u7528\u3059\u308b\u306e\u304c\u5927\u4e8b<\/strong>\u3063\u3066\u3053\u3068\u304b\u306a\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u3060\u306d\u3002\u3053\u308c\u304b\u3089\u3082\u5229\u76ca\u3092\u51fa\u3057\u3066\u3044\u3051\u308b\u3088\u3046\u306b\u3001\u30b5\u30dd\u30fc\u30c8\u3092\u3088\u308d\u3057\u304f\u983c\u3080\u3088\uff01<br \/>\n\u3053\u306e\u590f\u306f\u5927\u898f\u6a21\u306a\u300e\u3072\u307e\u308f\u308a\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u300f\u3082\u3042\u308b\u3057\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-211870\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/kakei1-1.png\" alt=\"\" width=\"118\" height=\"135\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u306b\u5411\u3051\u305f\u65b0\u88fd\u54c1\u306e\u30b3\u30b9\u30c8\u306f\u5206\u6790\u6e08\u307f\u3067\u3059\u3002<br \/>\n\u4f1a\u8b70\u3067\u8ca9\u58f2\u4fa1\u683c\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200596\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-1.png\" alt=\"\" width=\"118\" height=\"122\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3072\u307e\u308f\u308a\u7551\u306e\u82b1\u6458\u307f\u30a4\u30d9\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u8907\u6570\u306e\u4fa1\u683c\u3092\u60f3\u5b9a\u3057\u3066\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\nPN\u30ac\u30fc\u30c7\u30f3\u793e\u306a\u3089\u3067\u306f\u306e\u4fa1\u5024\u3092\u304a\u5ba2\u3055\u3093\u306b\u5c4a\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u3001<span style=\"font-size: 18px;\">\u3053\u308c\u304b\u3089\u3082\u9811\u5f35\u308d\u3046\uff01<\/span><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-230382\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-3.png\" alt=\"\" width=\"300\" height=\"253\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-3.png 1107w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-3-300x252.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/neage-rikutsu15-3-1024x863.png 1024w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u4fa1\u683c\u8a2d\u5b9a\u3084\u5024\u4e0a\u3052\u306e\u5728\u308a\u65b9\u306b\u552f\u4e00\u306e\u6700\u9069\u89e3\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u306f\u4f55\u304b\u3092\u771f\u646f\u306b\u8003\u3048\u3001\u6226\u7565\u7684\u306b\u4fa1\u683c\u8a2d\u5b9a\u3084\u5024\u4e0a\u3052\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u5229\u76ca\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u5f37\u529b\u306a\u30c9\u30e9\u30a4\u30d0\u30fc\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u306f\u5f79\u7acb\u3064\u30c4\u30fc\u30eb\u306e\uff11\u3064\u3068\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#A800A8;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-214963\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/nohara1-1.png\" alt=\"\" width=\"118\" height=\"134\" \/><span style=\"color: #a800a8;\"><strong>\u3008\u30ce\u30cf\u30e9\u793e\u9577\u3009<\/strong><\/span><br \/>\n\u8eca\u3092\u8cb7\u3063\u305f\u3089\u3001\uff12\u4eba\u3067\u3072\u307e\u308f\u308a\u7551\u306e\u4e0b\u898b\u306b\u884c\u3063\u305f\u3089\u3069\u3046\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-200595\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/rimi1-2.png\" alt=\"\" width=\"118\" height=\"131\" \/><span style=\"color: #cd853f;\"><strong>\u3008\u30ea\u30df\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30ab\u30b1\u30a4\u3055\u3093\u306e\u904b\u8ee2\u304b\u3041\u3002\u5927\u4e08\u592b\u304b\u3057\u3089\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-211870\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/kakei1-1.png\" alt=\"\" width=\"118\" height=\"135\" \/><span style=\"color: #666699;\"><strong>\u3008\u30ab\u30b1\u30a4\u304f\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 20px;\">\u30b2\u30fc\u30e0\u3067\u78e8\u3044\u305f\u904b\u8ee2\u30c6\u30af\u30cb\u30c3\u30af\u3092\u898b\u305b\u3066\u3042\u3052\u308b\u3088\uff01<\/span><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\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>PN\u30ac\u30fc\u30c7\u30f3\u793e\u306f\u3001\u30ac\u30fc\u30c7\u30cb\u30f3\u30b0\u7528\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3084\u751f\u82b1\u306e\u8ca9\u58f2\u306a\u3069\u3092\u624b\u304c\u3051\u308b\u4f1a\u793e\u3067\u3059\u3002\u663c\u4f11\u307f\u306b\u7d4c\u55b6\u4f01\u753b\u5ba4\u3067\u30ea\u30df\u3061\u3083\u3093\u3068\u30ab\u30b1\u30a4\u304f\u3093\u304c\u8a71\u3057\u3066\u3044\u307e\u3059\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":[178,167,233,182,290],"tags":[365],"backnumber":[2100],"series":[791],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 13:23:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/230367"}],"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=230367"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/230367\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=230367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=230367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=230367"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=230367"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=230367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}