{"id":20045,"date":"2023-05-08T23:51:26","date_gmt":"2023-05-08T14:51:26","guid":{"rendered":"https:\/\/www.nsspirt-cashf2.com\/ba\/?p=20045"},"modified":"2023-09-25T13:30:26","modified_gmt":"2023-09-25T04:30:26","slug":"management-accounting-index","status":"publish","type":"post","link":"https:\/\/www.nsspirt-cashf2.com\/ba\/management-accounting-index\/","title":{"rendered":"\u7ba1\u7406\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"<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\u3001\u5b9a\u3081\u3089\u308c\u305f\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3059\u308b\u8ca1\u52d9\u4f1a\u8a08\u3068\u306f\u7570\u306a\u308b\u8003\u3048\u65b9\u3067\u904b\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table cellpadding=\"10\" bgcolor=\"#cccccc\">\n<tbody>\n<tr>\n<td bgcolor=\"#ffffff\" width=\"100\"><\/td>\n<td bgcolor=\"#ffffff\" width=\"225\">\u7ba1\u7406\u4f1a\u8a08<\/td>\n<td bgcolor=\"#ffffff\" width=\"225\">\u8ca1\u52d9\u4f1a\u8a08<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#ffffff\" width=\"100\">\u30eb\u30fc\u30eb<\/td>\n<td bgcolor=\"#ffffff\" width=\"225\">\u6c7a\u3081\u3089\u308c\u305f\u30eb\u30fc\u30eb\u306f\u306a\u304f\u3001\u4f1a\u793e\u304c\u5185\u90e8\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3092\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u30a2\u30ec\u30f3\u30b8\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u3002<\/td>\n<td bgcolor=\"#ffffff\" width=\"225\">\u4ed6\u306e\u4f1a\u793e\u3068\u306e\u6bd4\u8f03\u304c\u5bb9\u6613\u306a\u3088\u3046\u306b\u4e00\u5b9a\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#ffffff\" width=\"100\">\u60c5\u5831\u306e\u8cea<\/td>\n<td bgcolor=\"#ffffff\" width=\"225\">\u6b63\u78ba\u3055\u4ee5\u4e0a\u306b\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u3067\u304d\u308b\u305f\u3081\u306b\u3001\u7cbe\u5ea6\u3001\u52b9\u679c\u3001\u53d6\u5f97\u30b9\u30d4\u30fc\u30c9\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<\/td>\n<td bgcolor=\"#ffffff\" width=\"225\">\u6b63\u78ba\u3055\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u3001\u696d\u7e3e\u7ba1\u7406\u3001\u610f\u601d\u6c7a\u5b9a\u306e3\u3064\u306b\u5206\u91ce\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-2446565055\" 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 id=\"rtoc-1\" >\u539f\u4fa1\u8a08\u7b97<\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u3067\u3088\u304f\u51fa\u3066\u304f\u308b\u306e\u304c\u3001\u539f\u4fa1\u8a08\u7b97\u3067\u3059\u3002\u539f\u4fa1\u8a08\u7b97\u3067\u5927\u4e8b\u306b\u306a\u308b\u306e\u306f\u3001\u76f4\u63a5\u8cbb\u7528\u3068\u9593\u63a5\u8cbb\u7528\u306e\u6271\u3044\u3067\u3059\u3002<\/p>\n<h3 id=\"rtoc-2\" 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>\u9650\u754c\u5229\u76ca<\/h3>\n<p>\u58f2\u4e0a\u9ad8\u304b\u3089\u5909\u52d5\u8cbb\u3092\u5f15\u3044\u305f\u3082\u306e\u3092\u9650\u754c\u5229\u76ca\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u9650\u754c\u5229\u76ca\u304a\u3088\u3073\u9650\u754c\u5229\u76ca\u7387\uff08\u9650\u754c\u5229\u76ca\uff0f\u58f2\u4e0a\u9ad8\uff09\u306f\u3001\u4e8b\u696d\u3092\u62e1\u5927\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u6750\u6599\u306e1\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4eee\u306b\u4e8b\u696d\u3068\u3057\u3066\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u3001\u9650\u754c\u5229\u76ca\u304c\u5927\u304d\u3051\u308c\u3070\u58f2\u4e0a\u306e\u62e1\u5927\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u9ed2\u5b57\u5316\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/marginal-profit\/<\/p>\n<h3 id=\"rtoc-4\" >\u640d\u76ca\u5206\u5c90\u70b9\u5206\u6790<\/h3>\n<p>\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u304c\u308f\u304b\u308b\u3068\u640d\u76ca\u5206\u5c90\u70b9\u5206\u6790\u3092\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u640d\u76ca\u5206\u5c90\u70b9\u5206\u6790\u3068\u306f\u3001\u5229\u76ca\u304c\u30bc\u30ed\u306b\u306a\u308b\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u304c\u308f\u304b\u308b\u3053\u3068\u3067\u3001\u9069\u5207\u306a\u4e8b\u696d\u76ee\u6a19\u3092\u7acb\u3066\u3089\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/cvp\/<\/p>\n<h3 id=\"rtoc-5\" >\u9593\u63a5\u8cbb\u306e\u914d\u8ce6<\/h3>\n<p>\u539f\u4fa1\u306f\u3001\u76f4\u63a5\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u7d50\u3073\u3064\u304f\u76f4\u63a5\u8cbb\u3068\u3001\u9593\u63a5\u7684\u306b\u5bc4\u4e0e\u3059\u308b\u9593\u63a5\u8cbb\u3068\u3044\u3046\u5206\u3051\u65b9\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u9593\u63a5\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u3068\u3044\u3046\u4f5c\u696d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u3001\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u65b9\u6cd5\u3092\u8907\u6570\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/allocating-overhead-costs\/<\/p>\n<h3 id=\"rtoc-6\" >\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97<\/h3>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u3067\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u3092\u3059\u308b\u969b\u306e\u624b\u6cd5\u306f\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u3057\u304b\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u7ba1\u7406\u4f1a\u8a08\u3067\u306f\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3068\u3044\u3046\u624b\u6cd5\u3092\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3068\u306f\u3001\u76f4\u63a5\u8cbb\u3060\u3051\u3092\u8a08\u7b97\u3057\u3066\u3001\u9593\u63a5\u8cbb\u3092\u671f\u9593\u539f\u4fa1\u3068\u3057\u3066\u6271\u3046\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/direct-costing\/<\/p>\n<h3 id=\"rtoc-7\" >TOC\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8<\/h3>\n<p>\u7ba1\u7406\u4f1a\u8a08\u7406\u8ad6\u306e\u6d3e\u751f\u5f62\u3068\u3057\u3066\u3001\u771f\u306e\u5909\u52d5\u8cbb\u3060\u3051\u3092\u8003\u3048\u308b\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3001TOC\u5236\u7d04\u7406\u8ad6\u3067\u767b\u5834\u3057\u307e\u3059\u3002<\/p>\n<p>TOC\u7406\u8ad6\u306b\u57fa\u3065\u3044\u3066\u8003\u3048\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001TOC\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/toc-throughput\/<\/p>\n<h2 id=\"rtoc-8\" >\u7ba1\u7406\u4f1a\u8a08\u3092\u7528\u3044\u305f\u696d\u7e3e\u7ba1\u7406<\/h2>\n<p>\u7ba1\u7406\u4f1a\u8a08\u306f\u4e8b\u696d\u5224\u65ad\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u7e3e\u7ba1\u7406\u306b\u3082\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"rtoc-9\" >\u30d0\u30e9\u30f3\u30b9\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3068\u6226\u7565\u30de\u30c3\u30d7<\/h3>\n<p>\u4f1a\u8a08\u4e0a\u306eKPI\u3092\u8a2d\u5b9a\u3057\u30014\u3064\u306e\u8996\u70b9\u304b\u3089\u4f53\u7cfb\u7684\u306b\u307e\u3068\u3081\u305f\u306e\u304c\u30d0\u30e9\u30f3\u30b9\u30fb\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3068\u6226\u7565\u30de\u30c3\u30d7\u3067\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/bsc\/<\/p>\n<h3 id=\"rtoc-10\" >\u6a19\u6e96\u539f\u4fa1<\/h3>\n<p>\u696d\u7e3e\u7ba1\u7406\u3067\u306f\u3001\u6a19\u6e96\u539f\u4fa1\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6a19\u6e96\u539f\u4fa1\u3068\u306f\u3001\u6a19\u6e96\u7684\u306a\u524d\u63d0\u6761\u4ef6\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u305d\u306e\u3068\u304d\u306e\u539f\u4fa1\u3092\u793a\u3059\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306f\u3001\u88fd\u54c1\u3092\u5b9f\u969b\u306b\u4f5c\u3063\u3066\u307f\u306a\u3044\u3068\u5b9f\u969b\u306e\u539f\u4fa1\u306f\u6b63\u3057\u304f\u7b97\u5b9a\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u3067\u306f\u4e88\u7b97\u3092\u4f5c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3057\u3001\u7ba1\u7406\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u6a19\u6e96\u539f\u4fa1\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u5b9f\u969b\u306e\u539f\u4fa1\u3068\u6a19\u6e96\u539f\u4fa1\u3068\u306e\u5dee\u7570\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u7ba1\u7406\u3092\u3057\u3066\u3044\u304f\u306e\u3067\u3059\u3002<\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/standard-cost\/<\/p>\n<h3 id=\"rtoc-11\" 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id=\"nsspi-3799203592\" 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-177712821\" 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 || 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