{"id":189,"date":"2018-09-24T21:16:35","date_gmt":"2018-09-24T12:16:35","guid":{"rendered":"http:\/\/nsspirt-cashf2.com\/2018\/09\/24\/2018-09-24-211635\/"},"modified":"2023-09-25T13:57:10","modified_gmt":"2023-09-25T04:57:10","slug":"management-accounting","status":"publish","type":"post","link":"https:\/\/www.nsspirt-cashf2.com\/ba\/management-accounting\/","title":{"rendered":"\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\u3000\u8ca1\u52d9\u4f1a\u8a08\u3068\u306e\u9055\u3044\u3000\u8cac\u4efb\u4f1a\u8a08\u306e\u8003\u3048\u65b9"},"content":{"rendered":"<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\u4f55\u304b\uff1f\u7ba1\u7406\u4f1a\u8a08\u3068\u8ca1\u52d9\u4f1a\u8a08\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6700\u5f8c\u306b\u7ba1\u7406\u4f1a\u8a08\u306e\u6982\u5ff5\u3068\u7d50\u3073\u3064\u304f\u8cac\u4efb\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-565844893\" 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     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><h2>\u7ba1\u7406\u4f1a\u8a08\u3068\u306f<\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\u3001\u4f01\u696d\u5185\u90e8\u306e\u610f\u601d\u6c7a\u5b9a\u3084\u7d44\u7e54\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u4f1a\u8a08\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u696d\u7e3e\u3092\u8868\u3059\u8ca1\u52d9\u30c7\u30fc\u30bf\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u3092\u5916\u90e8\u306e\u95a2\u4fc2\u8005\u306b\u516c\u958b\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u3001\u5b9a\u3081\u3089\u308c\u305f\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3059\u308b\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\u8da3\u304d\u3092\u7570\u306b\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8ca1\u52d9\u4f1a\u8a08\u3068\u306e\u4e3b\u306a\u9055\u3044<\/h2>\n<table cellpadding=\"10\" bgcolor=\"#cccccc\">\n<tbody>\n<tr>\n<td bgcolor=\"#ffffff\" width=\"100\"><\/td>\n<td 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width=\"225\">\u6b63\u78ba\u3055\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u7ba1\u7406\u4f1a\u8a08\u3067\u306f\u3001\u6c7a\u3081\u3089\u308c\u305f\u30eb\u30fc\u30eb\u304c\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306e\u5b9f\u614b\u306b\u3042\u308f\u305b\u3066\u3055\u307e\u3056\u307e\u306a\u5207\u308a\u53e3\u3067\u696d\u7e3e\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u7528\u3044\u3089\u308c\u308b\u5207\u308a\u53e3\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306e\u4ed5\u5206\u3051<\/strong><\/p>\n<p>\u4f01\u696d\u306e\u5c06\u6765\u696d\u7e3e\u4e88\u6e2c\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u8cbb\u7528\u3092\u58f2\u4e0a\u306b\u9023\u52d5\u3059\u308b\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u56fa\u5909\u5206\u89e3\u3068\u3082\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u3092\u5206\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u640d\u76ca\u5206\u5c90\u3068\u306a\u308b\u58f2\u4e0a\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/cvp\/<\/p>\n<p><strong>\u9650\u754c\u5229\u76ca\u30fb\u8ca2\u732e\u5229\u76ca<\/strong><\/p>\n<p>\u9650\u754c\u5229\u76ca\u3084\u8ca2\u732e\u5229\u76ca\u306f\u3001\u56fa\u5b9a\u8cbb\u3092\u610f\u601d\u6c7a\u5b9a\u306b\u3088\u3089\u306a\u3044\u6240\u4e0e\u306e\u3082\u306e\u3068\u898b\u306a\u3057\u3066\u3001\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4e8b\u696d\u304c\u5b9f\u8cea\u7684\u306b\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u4fa1\u5024\u3068\u3057\u3066\u898b\u306a\u3057\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5229\u76ca\u306f\u3001\u4e8b\u696d\u64a4\u9000\u3084\u3001\u5185\u88fd\u30fb\u5916\u88fd\u3068\u3044\u3063\u305f\u4e8b\u696d\u5224\u65ad\u3092\u8aa4\u3089\u306a\u3044\u3088\u3046\u306b\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/marginal-profit\/<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/contribution-margin\/<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/make-or-buy\/<\/p>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306e\u539f\u4fa1\u8a08\u7b97\u306f\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u306e\u307f\u3067\u3059\u304c\u3001\u7ba1\u7406\u4f1a\u8a08\u3067\u306f\u3001\u88fd\u54c1\u3054\u3068\u3001\u4e8b\u696d\u3054\u3068\u306e\u539f\u4fa1\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3001\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3068\u3044\u3046\u624b\u6cd5\u3067\u3042\u3063\u305f\u308a\u3001\u5171\u901a\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u3068\u3044\u3046\u3082\u306e\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/allocating-overhead-costs\/<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/direct-costing\/<\/p>\n<p><strong>\u4eba\u6750\u3084\u90e8\u9580\u306e\u8a55\u4fa1<\/strong><\/p>\n<p>\u5927\u304d\u306a\u4f1a\u793e\u306b\u306a\u308b\u3068\u3001\u8907\u6570\u306e\u4e8b\u696d\u90e8\u9580\u3084\u9593\u63a5\u90e8\u9580\u304c\u51fa\u3066\u304d\u3066\u3001\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306e\u58f2\u4e0a\u3001\u5229\u76ca\u3060\u3051\u3067\u4eba\u6750\u3084\u90e8\u9580\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306f\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u7ba1\u7406\u4f1a\u8a08\u3092\u4f7f\u3063\u3066\u3001\u8a55\u4fa1\u5bfe\u8c61\u306e\u4eba\u6750\u3084\u90e8\u9580\u304c\u3001\u3069\u306e\u7a0b\u5ea6\u4f1a\u793e\u696d\u7e3e\u306e\u4e00\u90e8\u306b\u8ca2\u732e\u3057\u305f\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-1270790324\" class=\"nsspi-h2-4 nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block; text-align:center;\"\r\n     data-ad-layout=\"in-article\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"6457306725\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><div id=\"nsspi-3777272534\" class=\"nsspi-h2-2 nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block; text-align:center;\"\r\n     data-ad-layout=\"in-article\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"6457306725\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><h2>\u8cac\u4efb\u4f1a\u8a08<\/h2>\n<p>\u8cac\u4efb\u4f1a\u8a08\u3068\u306f\u3001\u7ba1\u7406\u4e0a\u306e\u8cac\u4efb\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u7d50\u3073\u3064\u3051\u3066\u3001\u8cac\u4efb\u90e8\u7f72\u306e\u696d\u7e3e\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8cac\u4efb\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u3001\u8cac\u4efb\u4e2d\u5fc3\u70b9\u306b\u5bfe\u3057\u3001\u5b9f\u7e3e\u3068\u4e88\u7b97\u3092\u5bfe\u6bd4\u3057\u3066\u696d\u7e3e\u3092\u56f3\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u8cac\u4efb\u4e2d\u5fc3\u70b9\u306b\u306f\u6b21\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30b3\u30b9\u30c8\u30bb\u30f3\u30bf\u30fc<\/strong><br 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