{"id":111,"date":"2018-09-30T00:00:00","date_gmt":"2018-09-29T15:00:00","guid":{"rendered":"http:\/\/nsspirt-cashf2.com\/2018\/09\/30\/2018-09-30-000000\/"},"modified":"2023-05-08T17:53:14","modified_gmt":"2023-05-08T08:53:14","slug":"cost-of-sales","status":"publish","type":"post","link":"https:\/\/www.nsspirt-cashf2.com\/ba\/cost-of-sales\/","title":{"rendered":"\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-2235729078\" class=\"nsspi-toc nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- responsive -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"5736131584\"\r\n    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[]).push({});\r\n<\/script><\/div><h2>\u58f2\u4e0a\u539f\u4fa1\u3068\u306f<\/h2>\n<p>\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u69cb\u6210\u3059\u308b\u306e\u306b\u5fc5\u8981\u306a\u539f\u4fa1\u306e\u3053\u3068\u3067\u3001\u5c0f\u58f2\u696d\u306e\u5834\u5408\u3001\u5916\u90e8\u304b\u3089\u306e\u6750\u6599\u306e\u4ed5\u5165\u539f\u4fa1\u3092\u58f2\u4e0a\u539f\u4fa1\u306b\u7528\u3044\u307e\u3059\u3002\u30e1\u30fc\u30ab\u30fc\u306e\u5834\u5408\u3001\u4ed5\u5165\u539f\u4fa1\u306b\u88fd\u9020\u30e9\u30a4\u30f3\u3067\u306e\u4eba\u4ef6\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u5149\u71b1\u8cbb\u306a\u3069\u304c\u52a0\u7b97\u3055\u308c\u305f\u88fd\u9020\u539f\u4fa1\u3092\u58f2\u4e0a\u539f\u4fa1\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\uff08\u88fd\u9020\u696d\uff09\u3000\u3000\u3000\u58f2\u4e0a\u539f\u4fa1\u3000\uff1d\u3000\u671f\u9996\u88fd\u54c1\u3000\uff0b\u3000\u5f53\u671f\u88fd\u54c1\u539f\u4fa1\u3000\uff0d\u3000\u671f\u672b\u88fd\u54c1<\/strong><br \/>\n<strong>\uff08\u975e\u88fd\u9020\u696d\uff09\u3000\u58f2\u4e0a\u539f\u4fa1\u3000\uff1d\u3000\u671f\u9996\u5546\u54c1\u3000\uff0b\u3000\u5f53\u671f\u4ed5\u5165\u539f\u4fa1\u3000\uff0d\u3000\u671f\u672b\u5546\u54c1<\/strong><\/p>\n<p>\u58f2\u4e0a\u539f\u4fa1\u306e\u3053\u3068\u3092Cost of Goods Sales\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066COGS\uff08\u30b3\u30b0\u30b9\u3068\u8aad\u307f\u307e\u3059\uff09\u3068\u8868\u3059\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u88fd\u54c1\u306e\u4fa1\u683c\u306f\u3001\u3053\u306e\u58f2\u4e0a\u539f\u4fa1\uff08\u30b3\u30b9\u30c8\uff09\u3092\u4e0a\u56de\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u3079\u304d\u3067\u3059\u304c\u3001\u305d\u3082\u305d\u3082\u58f2\u4e0a\u539f\u4fa1\u306e\u7b97\u51fa\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u30b3\u30b9\u30c8\u3092\u7b97\u51fa\u3059\u308b\u969b\u3001\u305f\u3068\u3048\u3070\u751f\u7523\u8a2d\u5099\u306e\u7a3c\u50cd\u7387\u3092\u3044\u304f\u3064\u306b\u8a2d\u5b9a\u3059\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u5546\u54c1\u306b\u76f4\u63a5\u95a2\u4fc2\u306a\u3044\u30b3\u30b9\u30c8\uff08\u8a2d\u5099\u306e\u5149\u71b1\u8cbb\u306a\u3069\uff09\u3092\u3069\u306e\u3088\u3046\u306b\u5546\u54c1\u3054\u3068\u306b\u5272\u308a\u632f\u308b\u304b\u3067\u5909\u308f\u3063\u3066\u304f\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<h2>\u539f\u4fa1\u8a08\u7b97\u306e\u65b9\u6cd5<\/h2>\n<p><strong>\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3000<\/strong><br \/>\n\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3068\u306f\u3001\u8cbb\u7528\u3092\u76f4\u63a5\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306b\u308f\u3051\u308b\u539f\u4fa1\u8a08\u7b97\u3067\u3059\u3002\u3053\u306e\u65b9\u6cd5\u3060\u3068\u9650\u754c\u5229\u76ca\u306a\u3069\u306e\u6307\u6a19\u304c\u660e\u78ba\u306b\u306a\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308b\u4e0a\u3001\u65e5\u672c\u3067\u306f\u3053\u306e\u624b\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u539f\u4fa1\u3092\u5916\u90e8\u516c\u8868\u30c7\u30fc\u30bf\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u3000<\/strong><br 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[]).push({});\r\n<\/script><\/div><h2>\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306b\u6ce8\u610f<\/h2>\n<p>\u58f2\u4e0a\u539f\u4fa1\u306f\u4f1a\u8a08\u57fa\u6e96\u3001\u305f\u3068\u3048\u3070\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u540c\u3058\u4f1a\u793e\u304c\u4f1a\u8a08\u57fa\u6e96\u3092\u5909\u3048\u305f\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3082\u3061\u308d\u3093\u4f1a\u8a08\u57fa\u6e96\u304c\u5909\u308f\u3063\u3066\u3082\u3001\u539f\u4fa1\u306e\u8a08\u4e0a\u3092\u3044\u3064\u884c\u3046\u304b\u304c\u5909\u308f\u308b\u3060\u3051\u3067\u3001\u539f\u4fa1\u306e\u7dcf\u984d\u304c\u5909\u5316\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u539f\u4fa1\u306e\u53d6\u6271\u3044\u3092\u89e3\u8aac\u3057\u305f\u8a18\u4e8b<\/strong><\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/cost-breakdown\/<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/allocating-overhead-costs\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002 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