{"id":1314,"date":"2019-05-26T13:25:37","date_gmt":"2019-05-26T04:25:37","guid":{"rendered":"http:\/\/sitejama.jp\/?p=1314"},"modified":"2019-05-26T13:25:40","modified_gmt":"2019-05-26T04:25:40","slug":"2019%e5%b9%b4%e5%ba%a6%e7%ac%ac1%e5%9b%9e%ef%bc%88%e7%ac%ac56%e5%9b%9e%ef%bc%89%e4%b9%9d%e5%b7%9e%e9%83%a8%e4%bc%9a%e9%96%8b%e5%82%ac%e8%a8%98","status":"publish","type":"post","link":"https:\/\/sitejama.jp\/?p=1314","title":{"rendered":"2019\u5e74\u5ea6\u7b2c1\u56de\uff08\u7b2c56\u56de\uff09\u4e5d\u5dde\u90e8\u4f1a\u958b\u50ac\u8a18"},"content":{"rendered":"\n

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\u5831\u544a\u8005\u306b\u3088\u308c\u3070\u3001\u96fb\u5b50\u30ab\u30eb\u30c6\u306eEF\u30d5\u30a1\u30a4\u30eb\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u300c\u9ebb\u9154\u6642\u9593\uff08\u5168\u8eab\u9ebb\u9154\uff09\u300d\u3092\u624b\u8853\u5ba4\u4eba\u4ef6\u8cbb\u306e\u914d\u8ce6\u306b\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u5831\u544a\u8005\u304c\u672c\u7814\u7a76\u4ee5\u524d\u306b\u958b\u767a\u3057\u305f\u8a3a\u7642\u884c\u70ba\u56de\u6570\u3092\u7528\u3044\u3066\u914d\u8ce6\u8a08\u7b97\u3092\u884c\u3046ABC\u30e2\u30c7\u30eb\u306b\u6bd4\u3079\u3066\u3001\u8cc7\u6e90\u6d88\u8cbb\u306e\u5b9f\u614b\u3092\u3088\u308a\u53cd\u6620\u3057\u305f\u914d\u8ce6\u8a08\u7b97\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002\u5f53\u8a72\u914d\u8ce6\u8a08\u7b97\u7d50\u679c\u306f\u3001\u5bfe\u8c61\u75c5\u9662\u306e\u533b\u5e2b\u306b\u63d0\u793a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u30b3\u30e1\u30f3\u30c8\u3082\u7d39\u4ecb\u3055\u308c\u305f\u3002<\/p>\n

\"\"\u25a0\u25a0\u3000\u7b2c2\u5831\u544a\u306f\u3001\u6c34\u5cf6\u591a\u7f8e\u4e5f\u6c0f\uff08\u4e2d\u6751\u5b66\u5712\u5927\u5b66\uff09\u3088\u308a\u3001\u300c\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u4f1a\u8a08\u306b\u304a\u3051\u308b\u6642\u9593\u306b\u95a2\u3059\u308b\u4e00\u8003\u5bdf\u300d\u3068\u984c\u3059\u308b\u5831\u544a\u304c\u884c\u308f\u308c\u305f\u3002\u672c\u5831\u544a\u306f\u3001\u5236\u7d04\u7406\u8ad6\u3084\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6642\u9593\u3092\u691c\u8a3c\u3059\u308b\u305f\u3081\u306b\u3001\uff081\uff09\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u6642\u9593\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u306e\u304b\u3001\uff082\uff09TBC\uff08Time Based Costing\uff09\u306b\u307f\u308b\u6642\u9593\u5358\u4f4d\u3042\u305f\u308a\u3068\u3044\u3046\u6982\u5ff5\u306e\u610f\u5473\u3001\uff083\uff09\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300cRate\u300d\u306e\u610f\u5473\u3001\u4ee5\u4e0a\u306e3\u70b9\u3092\u8003\u5bdf\u306e\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002
\u5831\u544a\u8005\u306b\u3088\u308c\u3070\u3001\u5236\u7d04\u5de5\u7a0b\u306b\u304a\u3051\u308b\u6642\u9593\u5f53\u305f\u308a\u306e\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u3068\u3044\u3046\u6307\u6a19\u306f\u3001\u6642\u9593\u3084\u305d\u306e\u77ed\u7e2e\u306e\u554f\u984c\u3092\u8003\u3048\u308b\u4e0a\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u6307\u6a19\u3067\u3042\u308a\u3001\u3053\u308c\u3089\u306f\u88fd\u54c1\u306e\u30d7\u30ed\u30c0\u30af\u30c8\u30df\u30c3\u30af\u30b9\u306e\u6c7a\u5b9a\u306b\u3082\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u5831\u544a\u8005\u306f\u3001Corbett [1998]\u3084Preiss and Ray[2000]\u306e\u7406\u8ad6\u3092\u7528\u3044\u3066\u3001\u5236\u7d04\u7406\u8ad6\u3084\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6642\u9593\u6982\u5ff5\u306b\u8003\u5bdf\u3092\u52a0\u3048\u3066\u3044\u308b\u3002\u5831\u544a\u8005\u306f\u3001\u3053\u308c\u3089\u5148\u884c\u7814\u7a76\u3092\u691c\u8a3c\u3057\u305f\u7d50\u679c\u3001\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u4f1a\u8a08\u3067\u306f\u3001\u5236\u7d04\u5de5\u7a0b\u3067\u306e\u6642\u9593\u304c\u91cd\u8981\u3068\u306a\u308a\u3001TBC\u306e\u8a08\u7b97\u30e2\u30c7\u30eb\u306b\u304a\u3044\u3066\u3082\u300c\u6642\u9593\u300d\u6982\u5ff5\u304c\u30d7\u30ed\u30c0\u30af\u30c8\u30df\u30c3\u30af\u30b9\u306b\u6709\u7528\u306a\u60c5\u5831\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8a00\u53ca\u3057\u3066\u3044\u308b\u3002<\/p>\n

\"\"\u25a0\u25a0\u3000\u7b2c3\u5831\u544a\u306f\u3001\u897f\u6751\u660e\u6c0f\uff08\u4e5d\u5dde\u5927\u5b66\u540d\u8a89\u6559\u6388\u30fb\u5225\u5e9c\u5927\u5b66\u5ba2\u54e1\u6559\u6388\uff09\u3088\u308a\u3001\u300c\u30b9\u30e9\u30c3\u30af\u3068\u4f1a\u8a08\u7d71\u5236\u30e2\u30c7\u30eb\u2015\u65e5\u672c\u88fd\u9020\u4f01\u696d\u306e\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u3066\u2015\u300d\u3068\u984c\u3059\u308b\u5831\u544a\u304c\u884c\u308f\u308c\u305f\u3002\u672c\u5831\u544a\u306f\u3001\u5831\u544a\u8005\u306e\u8457\u66f8\u300eManagement, Uncertainty, and Accounting: Case Studies, Theoretical Models, and Useful Strategies\u300f\uff08Macmillan, 2018\uff09\u306e\u3046\u3061\u3001\u8b70\u8ad6\u306e\u4f59\u5730\u304c\u6b8b\u3055\u308c\u3066\u3044\u308b\u3068\u6349\u3048\u3066\u3044\u308b\u300c\u30b9\u30e9\u30c3\u30af\u6982\u5ff5\u300d\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002
\u5831\u544a\u8005\u306f\u3001\u5f53\u8a72\u30b9\u30e9\u30c3\u30af\u6982\u5ff5\u3092\u8003\u5bdf\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u65e5\u672c\u88fd\u9020\u4f01\u696d5\u793e\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u7528\u3044\u3066\u3001\u5831\u544a\u8005\u304c\u8457\u66f8\u3067\u63d0\u6848\u3057\u3066\u3044\u308bCOLC\u30e2\u30c7\u30eb\uff08Comprehensive Opportunity and Lost opportunity Control Model\uff1a\u5305\u62ec\u7684\u6a5f\u4f1a\u30fb\u9038\u5931\u6a5f\u4f1a\u7d71\u5236\u30e2\u30c7\u30eb\uff09\u3068\u4f01\u696d\u306e\u6226\u7565\u8a08\u753b\u3068\u306e\u95a2\u9023\u6027\u3092\u5206\u6790\u3057\u3066\u3044\u308b\u3002\u5831\u544a\u3067\u306f\u3001COLC\u30e2\u30c7\u30eb\u306b\u304a\u3051\u308b\u300c\u6a5f\u4f1a\u30fb\u30ea\u30b9\u30af\u3092\u5de1\u308b\u30b9\u30e9\u30c3\u30af\u306e\u4f4d\u7f6e\u3065\u3051\u300d\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u8cc7\u91d1\u306e\u8abf\u9054\u53ca\u3073\u904b\u7528\u9762\u300d\u306e\u88cf\u4ed8\u3051\u3092\u524d\u63d0\u3068\u3057\u305f\u4f01\u696d\u30b9\u30e9\u30c3\u30af\u304c\u3001\u6301\u7d9a\u7684\u6210\u9577\uff08\u9577\u671f\u8a08\u753b\uff09\u3092\u884c\u3046\u300c\u63a2\u7d22\u6295\u8cc7\u300d\u3068\u3001\u5e02\u5834\u7af6\u4e89\u529b\uff08\u77ed\u671f\u7684\u8a08\u753b\uff09\u3092\u9ad8\u3081\u308b\u300c\u6d3b\u7528\u6295\u8cc7\u300d\u3092\u30d0\u30e9\u30f3\u30b9\u3055\u305b\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

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\u7b2c57\u56de\u5927\u4f1a\u306f\u4e5d\u5dde\u5927\u5b66\u4f0a\u90fd\u30ad\u30e3\u30f3\u30d1\u30b9\u306b\u306611\u6708\u306b\u958b\u50ac\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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