{"id":25372,"date":"2013-09-26T10:11:04","date_gmt":"2013-09-26T01:11:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=25372"},"modified":"2014-02-07T18:11:57","modified_gmt":"2014-02-07T09:11:57","slug":"management-accounting-article-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-17\/","title":{"rendered":"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c11\u56de\u3011\u300c\u7d4c\u8cbb\u306e\u4e88\u7b97\u7ba1\u7406\u3092\u3081\u3050\u308b\u8003\u3048\u65b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6797\u7e3d\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7ba1\u7406\u4f1a\u8a08<span style=\"color: #ff6600;\">\uff3b\u8d85\uff3d<\/span>\u5165\u9580\u8b1b\u5ea7<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7d4c\u8cbb\u306e\u4e88\u7b97\u7ba1\u7406\u3092\u3081\u3050\u308b\u8003\u3048\u65b9\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6797\u3000\u7e3d<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u4e88\u7b97\u3092\u3069\u308c\u3060\u3051\u30bf\u30a4\u30c8\u306b\u8003\u3048\u308b\u304b<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000<a title=\"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c10\u56de\u3011\u300c\u7d4c\u8cbb\u3092\u5206\u985e\u3059\u308b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-16\/\" target=\"_blank\">\u524d\u56de<\/a>\u8a71\u3057\u305f\u3088\u3046\u306b\u3001\u7d4c\u8cbb\u4e88\u7b97\u306e\u5148\u53d6\u308a\u3092\u8a8d\u3081\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u79d1\u76ee\u9593\u306e\u878d\u901a\u3092\u8a8d\u3081\u306a\u3044\u3001\u3068\u3044\u3046\u4f1a\u793e\u304c\u3042\u308b\u3002\u3053\u306e\u8003\u3048\u65b9\u306f\u6b63\u3057\u3044\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u6b63\u3057\u3044\u6c17\u3082\u3057\u307e\u3059\u3057\u3001\u9593\u9055\u3063\u3066\u3044\u308b\u3088\u3046\u3067\u3082\u3042\u308b\u3057\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u3069\u3061\u3089\u3082\u6b63\u3057\u3044\u3002\u4f1a\u793e\u304c\u3069\u308c\u3060\u3051\u4e88\u7b97\u3092\u30bf\u30a4\u30c8\u306b\u8003\u3048\u308b\u304b\u306e\u9055\u3044\u3060\u306d\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5e74\u6b21\u3088\u308a\u6708\u6b21\u4e88\u7b97\u3092\u5b88\u308b\u3053\u3068\u3092\u7b2c\u4e00\u7fa9\u306b\u304a\u304f\u4f1a\u793e\u306f\u3001\u4e88\u7b97\u306e\u5148\u53d6\u308a\u3082\u3001\u7e70\u8d8a\u3057\u3082\u3001\u8a8d\u3081\u306a\u3044\u3002\u3082\u3063\u3068\u53b3\u3057\u3044\u4f1a\u793e\u306f\u3001\u79d1\u76ee\u9593\u306e\u878d\u901a\u3082\u30c0\u30e1\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u306a\u3093\u3060\u304b\u80a9\u304c\u3053\u308a\u305d\u3046\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3053\u3053\u3067\u541b\u306b\u8003\u3048\u3066\u3082\u3089\u3044\u305f\u3044\u306e\u306f\u3001\u305d\u3082\u305d\u3082\u3001\u300c\u7d4c\u8cbb\u4e88\u7b97\u3092\u7b56\u5b9a\u3059\u308b\u76ee\u7684\u306f\u4f55\uff1f\u300d\u3068\u3044\u3046\u3053\u3068\u3060\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u30e0\u30c0\u306a\u7d4c\u8cbb\u3092\u4f7f\u308f\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3001\u3067\u3059\u304b\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u3046\u3060\u306d\u3002\u8a00\u3044\u65b9\u3092\u66ff\u3048\u308c\u3070\u3001\u76ee\u6a19\u5229\u76ca\u3092\u9054\u6210\u3059\u308b\u4e0a\u3067\u3001\u300c\u4f7f\u3048\u308b\u7d4c\u8cbb\u306e\u4e0a\u9650\u91d1\u984d\u300d\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3060\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5b9f\u969b\u306e\u7d4c\u8cbb\u304c\u4e88\u7b97\u91d1\u984d\u3092100\u4e07\u5186\u8d85\u3048\u308c\u3070\u3001\u305d\u306e\u5206\u3001\u5e74\u9593\u306e\u5229\u76ca\u304c\u4e88\u7b97\u306b\u5bfe\u3057\u3066\u5c11\u306a\u304f\u306a\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3060\u304b\u3089\u4e88\u7b97\u306f\u3001\u7d76\u5bfe\u306b\u5b88\u3089\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u306e\u901a\u308a\u3060\u3002\u554f\u984c\u306f\u3001\u300c\u6708\u6b21\u300d\u3067\u5b88\u3089\u306a\u304f\u3066\u306a\u3089\u306a\u3044\u304b\u3001\u3042\u308b\u3044\u306f\u300c\u5e74\u6b21\u300d\u306a\u306e\u304b\u3001\u3068\u3044\u3046\u70b9\u3060\u3002<br \/>\n\u30dc\u30af\u306f\u5e74\u6b21\u3067\u3044\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3063\u3066\u3044\u308b\u3002<br \/>\n\u6708\u3005\u3067\u4e88\u7b97\u3068\u5b9f\u7e3e\u306b\u591a\u5c11\u306e\u30c7\u30b3\u30dc\u30b3\u304c\u3042\u3063\u3066\u3082\u3001\u5e74\u9593\u3067\u5e33\u5c3b\u304c\u3042\u308c\u3070\u3044\u3044\u3002\u3053\u306e\u3088\u3046\u306b\u4f59\u88d5\u3092\u6301\u305f\u305b\u308c\u3070\u3001\u5f3e\u529b\u7684\u306a\u4f1a\u793e\u904b\u55b6\u304c\u3067\u304d\u308b\u304b\u3089\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3058\u3083\u3042\u3001\u79d1\u76ee\u306e\u878d\u901a\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u5927\u5207\u306a\u306e\u306f\u3001\u5e74\u6b21\u3067\u76ee\u6a19\u5229\u76ca\u3092\u9054\u6210\u3059\u308b\u3053\u3068\u3060\u304b\u3089\u3001\u79d1\u76ee\u6bce\u306b\u878d\u901a\u3057\u5408\u3063\u3066\u3082\u69cb\u308f\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u306a\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u6bce\u6708\u306e\u4e88\u7b97\u7ba1\u7406\u3067\u795e\u7d4c\u3092\u3059\u308a\u6e1b\u3089\u3059\u3053\u3068\u3082\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3067\u3082\u3001\u5e33\u5c3b\u306f\u5408\u308f\u305b\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u4e88\u7b97\u306f\u7d75\u306b\u63cf\u3044\u305f\u9905\u304b\uff1f<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u53cb\u4eba\u304b\u3089\u805e\u3044\u305f\u8a71\u3067\u3059\u304c\u3001\u7d4c\u7406\u90e8\u54e1\u306b\u300c\u4e88\u7b97\u306a\u3093\u3066\u3001\u3057\u3087\u305b\u3093\u7d75\u306b\u63cf\u3044\u305f\u9905\u3067\u3059\u3088\u300d\u306a\u3093\u3066\u8a00\u3046\u4eba\u304c\u3044\u308b\u3088\u3046\u3067\u3059\u3002<br \/>\n\u5148\u751f\u306f\u3069\u3046\u601d\u3044\u307e\u3059\u304b\uff1f<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u30dc\u30af\u3082\u3001\u305d\u3046\u3044\u3046\u7121\u8cac\u4efb\u306a\u8a71\u3092\u5e7e\u5ea6\u3068\u306a\u304f\u805e\u3044\u3066\u304d\u305f\u3002\u3067\u3082\u306d\u3001\u4f1a\u793e\u306e\u6d3b\u52d5\u306f\u300c\u4e88\u7b97\u300d\u3068\u3044\u3046\u76ee\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u304b\u3089\u7d71\u5236\u3067\u304d\u308b\u306e\u3067\u3042\u3063\u3066\u3001\u7aef\u304b\u3089\u753b\u9905\u3067\u306f\u3001\u307e\u3068\u3082\u306a\u7d4c\u55b6\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u78ba\u304b\u306b\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3068\u306f\u3044\u3048\u3001\u5b9f\u969b\u306e\u8cbb\u7528\u3092\u4e88\u7b97\u306e\u67a0\u5185\u306b\u6291\u3048\u308b\u3053\u3068\u306f\u7c21\u5358\u3067\u306f\u306a\u3044\u3002\u6e80\u8179\u4e2d\u67a2\u304c\u6a5f\u80fd\u3057\u306a\u304f\u306a\u308b\u3068\u3001\u65e5\u5e38\u7684\u306b\u98df\u3079\u904e\u304e\u3066\u3057\u307e\u3046\u3088\u3046\u306a\u3082\u306e\u3060\u3002\u98df\u3079\u904e\u304e\u3092\u3084\u3081\u308b\u4e00\u756a\u52b9\u679c\u7684\u65b9\u6cd5\u306f\u3001\u98df\u4e8b\u305d\u306e\u3082\u306e\u3092\u5236\u9650\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3060\u3002<\/p>\n<p>\u4e88\u7b97\u7ba1\u7406\u3082\u540c\u3058\u3067\u3001\u6b32\u3057\u3044\u3082\u306e\u304c\u3042\u308b\u3068\u3001\u3064\u3044\u3064\u3044\u4f7f\u3044\u3059\u304e\u308b\u3002\u6708\u304c\u5909\u308f\u3063\u3066\u304b\u3089\u4f7f\u3044\u3059\u304e\u304c\u308f\u304b\u3063\u3066\u3082\u3001\u3042\u3068\u306e\u796d\u308a\u3060\u3002\u305d\u3053\u3067\u3001\u6708\u304c\u5909\u308f\u308b\u524d\u306b\u3001\u767a\u751f\u91d1\u984d\u3092\u4e88\u7b97\u91d1\u984d\u4ee5\u5185\u306b\u3068\u3069\u3081\u308b\u4ed5\u639b\u3051\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e88\u7b97\u7533\u8acb\u3092\u3059\u308b\u6642\u306b\u3001\u91d1\u984d\u306b\u4f59\u88d5\u304c\u3042\u308b\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u4f7f\u3048\u308b\u4e88\u7b97\u304c\u306a\u3051\u308c\u3070\u3001\u6a5f\u68b0\u7684\u306b\u7533\u8acb\u305d\u306e\u3082\u306e\u3092\u627f\u8a8d\u3057\u306a\u3044\u4ed5\u7d44\u307f\u306b\u3059\u308b\u3093\u3060\u3002\u3080\u308d\u3093\u3001\u3053\u306e\u624b\u7d9a\u306f\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u610f\u5473\u304c\u306a\u3044\u304c\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u4e88\u7b97\u7ba1\u7406\u3063\u3066\u3001\u7ba1\u7406\u4f1a\u8a08\u7406\u8ad6\u3060\u3051\u3067\u306f\u3046\u307e\u304f\u6a5f\u80fd\u3057\u306a\u3044\u306e\u3067\u3059\u306d\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u7ba1\u7406\u4f1a\u8a08\u7406\u8ad6\u3060\u3051\u3067\u306a\u304f\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3082\u3001\u52c9\u5f37\u3057\u306a\u304f\u3066\u306f\u306d\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u90e8\u9580\u5225\u8a08\u7b97\u306b\u304a\u3051\u308b\u8cac\u4efb\u4e88\u7b97\u5236\u5ea6<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u539f\u4fa1\u8a08\u7b97\u306e\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u300c\u90e8\u9580\u5225\u8a08\u7b97\u300d\u3067\u3059\u3051\u3069\u3001\u4e88\u7b97\u3082\u95a2\u4fc2\u3059\u308b\u306e\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3082\u3061\u308d\u3093\u3060\u3002\u52b4\u52d9\u8cbb\u3084\u7d4c\u8cbb\u306f\u3001\u90e8\u9580\u6bce\u306b\u8cbb\u76ee\u5225\u306b\u4e88\u7b97\u7ba1\u7406\u3059\u308b\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u88fd\u9020\u90e8\u306f\u88fd\u54c1\u3092\u4f5c\u308a\u3001\u55b6\u696d\u90e8\u306f\u4f5c\u3063\u305f\u88fd\u54c1\u3092\u58f2\u3063\u3066\u4ee3\u91d1\u3092\u56de\u53ce\u3059\u308b\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u3002\u52b4\u52d9\u8cbb\u4e88\u7b97\u3084\u7d4c\u8cbb\u4e88\u7b97\u306f\u3001\u90e8\u9580\u5225\u306e\u4f5c\u696d\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u5272\u308a\u5f53\u3066\u305f\u3082\u306e\u3060\u3002\u90e8\u9580\u306e\u6d3b\u52d5\u3092\u7d71\u5236\u3059\u308b\u306e\u306f\u3001\u90e8\u9577\u3001\u8ab2\u9577\u306a\u3069\u306e\u90e8\u9580\u8cac\u4efb\u8005\u3060\u304b\u3089\u3001\u4e88\u7b97\u7ba1\u7406\u3068\u306f\u300c\u90e8\u9580\u8cac\u4efb\u8005\u304c\u4f7f\u3048\u308b\u304a\u91d1\u3092\u7ba1\u7406\u3059\u308b\u4ed5\u7d44\u307f\u300d\u3068\u3044\u3048\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3064\u307e\u308a\u3001\u8cac\u4efb\u8005\u306f\u652f\u51fa\u91d1\u984d\u3092\u4e88\u7b97\u4ee5\u4e0b\u306b\u304a\u3055\u3048\u308b\u8cac\u4efb\u304c\u3042\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u306e\u901a\u308a\u3002\u3053\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u3092\u300c\u8cac\u4efb\u4e88\u7b97\u5236\u5ea6\u300d\u3068\u3044\u3046\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u5927\u4e8b\u306a\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u3068\u3044\u3063\u3066\u3001\u8cbb\u7528\u3092\u4f7f\u3044\u305f\u3044\u3060\u3051\u4f7f\u3046\u306e\u306f\u30c0\u30e1\u306a\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u4f1a\u793e\u5168\u4f53\u3068\u3057\u3066\u4f7f\u3048\u308b\u4e88\u7b97\u984d\u306f\u9650\u3089\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u5f53\u7136\u90e8\u9580\u6bce\u306b\u4f7f\u3048\u308b\u4e88\u7b97\u3082\u9650\u3089\u308c\u308b\u3002\u3055\u3089\u306b\u3001\u90e8\u9580\u9577\u304c\u73fe\u5b9f\u7684\u306b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u308b\u8cbb\u7528\u306e\u7bc4\u56f2\u3082\u9650\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u305d\u3053\u3067\u3001\u7ba1\u7406\u53ef\u80fd\u8cbb\u3068\u7ba1\u7406\u4e0d\u53ef\u80fd\u8cbb\u306e\u8a71\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u3059\u306d\uff08<a title=\"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u8cbb\u76ee\u5225\u8a08\u7b97\u306f\u306a\u305c\u5927\u5207\u304b\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-13\/\" target=\"_blank\">\u7b2c\uff17\u56de<\/a>\u30fb<a title=\"\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u8cbb\u76ee\u5225\u8a08\u7b97\u306f\u5965\u304c\u6df1\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-accounting-article-14\/\" target=\"_blank\">\u7b2c\uff18\u56de<\/a>\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u305d\u3046\u3060\u306d\u3002\u7ba1\u7406\u53ef\u80fd\u8cbb\u306f\u90e8\u9580\u8cac\u4efb\u8005\u306b\u652f\u51fa\u6a29\u9650\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u610f\u5473\u3060\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u7ba1\u7406\u53ef\u80fd\u304b\u3069\u3046\u304b\u306f\u4e88\u7b97\u5358\u4f4d\u3067\u3042\u308b\u7ba1\u7406\u8005\u306e\u6a29\u9650\u30ec\u30d9\u30eb\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\u3093\u3060\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u88fd\u9020\u90e8\u9577\u306b\u3068\u3063\u3066\u5de5\u5834\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u7ba1\u7406\u4e0d\u80fd\u8cbb\u3060\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u4fdd\u967a\u6599\u3082\u540c\u3058\u304f\u7ba1\u7406\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5de5\u5834\u904b\u55b6\u306e\u5168\u6a29\u3092\u4e0e\u3048\u3089\u308c\u3001\u5efa\u8a2d\u4ee3\u91d1\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306b\u652f\u51fa\u3059\u308b\u6a29\u9650\u3092\u6301\u3064\u53d6\u7de0\u5f79\u88fd\u9020\u90e8\u9577\u306b\u3068\u3063\u3066\u306f\u7ba1\u7406\u53ef\u80fd\u8cbb\u3060\u3002\u540c\u3058\u5de5\u5834\u9577\u3067\u3082\u3001\u5b9f\u8cea\u7684\u306b\u7dcf\u52d9\u90e8\u9577\u7a0b\u5ea6\u306e\u6a29\u9650\u3057\u304b\u4e0e\u3048\u3089\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u7ba1\u7406\u4e0d\u80fd\u8cbb\u3060\u3002<\/p>\n<p>\u7d4c\u7406\u90e8\u306e\u6b8b\u696d\u624b\u5f53\u306f\u3069\u3046\u304b\u3002\u7d4c\u7406\u90e8\u9577\u306b\u306f\u7ba1\u7406\u53ef\u80fd\u8cbb\u3060\u306d\u3002\u306a\u305c\u306a\u3089\u3001\u7d4c\u7406\u90e8\u9577\u306b\u306f\u3001\u7d4c\u7406\u4f5c\u696d\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u8cac\u4efb\u304c\u3042\u308b\u304b\u3089\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFB6C1;\">\n\t\t<p><span style=\"color: #db7093;\"><strong>\uff31<\/strong><\/span>\u3000\u3061\u3087\u3063\u3068\u5f85\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u90e8\u9580\u6bce\u306b\u8cbb\u76ee\u5225\u4e88\u7b97\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u305d\u308c\u3068\u306f\u5225\u306b\u5b9f\u969b\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u3092\u96c6\u8a08\u3057\u307e\u3059\u306d\u3002\u305d\u306e\u5dee\u984d\u304c\u4e88\u7b97\u5dee\u7570\u3002<br \/>\n\u3067\u3082\u3001\u539f\u4fa1\u8a08\u7b97\u306e\u90e8\u9580\u5225\u8a08\u7b97\u3067\u306f\u3001\u305d\u306e\u8cbb\u7528\u3092\u5225\u306e\u90e8\u9580\u306b\u914d\u8ce6\u3057\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u4e88\u7b97\u3068\u6bd4\u8f03\u3059\u308b\u306e\u306f\u3001\u6700\u521d\u306b\u96c6\u8a08\u3057\u305f\u8cbb\u7528\u3067\u3059\u304b\u3002\u3042\u308b\u3044\u306f\u3001\u90e8\u9580\u306b\u914d\u8ce6\u3057\u305f\u5f8c\u306e\u8cbb\u7528\u3067\u3059\u304b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong>\u6797<\/strong><\/span>\u3000\u3044\u3044\u8cea\u554f\u3060\u3002\u6b21\u56de\u306f\u90e8\u9580\u5225\u8a08\u7b97\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u3053\u3046\u3002<\/p>\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>\u300c\u6797\u7e3d\u306e\u7ba1\u7406\u4f1a\u8a08\uff3b\u8d85\uff3d\u5165\u9580\u8b1b\u5ea7\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u30fb\uff14\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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>\u3014\u6797\u3015\u6797\u3000\u524d\u56de\u8a71\u3057\u305f\u3088\u3046\u306b\u3001\u7d4c\u8cbb\u4e88\u7b97\u306e\u5148\u53d6\u308a\u3092\u8a8d\u3081\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u79d1\u76ee\u9593\u306e\u878d\u901a\u3092\u8a8d\u3081\u306a\u3044\u3001\u3068\u3044\u3046\u4f1a\u793e\u304c\u3042\u308b\u3002\u3053\u306e\u8003\u3048\u65b9\u306f\u6b63\u3057\u3044\u304b\u3002<br \/>\n\u3014\uff31\u3015\u6b63\u3057\u3044\u6c17\u3082\u3057\u307e\u3059\u3057\u3001\u9593\u9055\u3063\u3066\u3044\u308b\u3088\u3046\u3067\u3082\u3042\u308b\u3057\u30fb\u30fb\u30fb<br \/>\n\u3014\u6797\u3015\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u3069\u3061\u3089\u3082\u6b63\u3057\u3044\u3002\u4f1a\u793e\u304c\u3069\u308c\u3060\u3051\u4e88\u7b97\u3092\u30bf\u30a4\u30c8\u306b\u8003\u3048\u308b\u304b\u306e\u9055\u3044\u3060\u306d\u3002<\/p>\n","protected":false},"author":10,"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":[1712],"series":[1147],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 02:04:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/25372"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=25372"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/25372\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=25372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=25372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=25372"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=25372"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=25372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}