{"id":633,"date":"2015-10-20T00:00:00","date_gmt":"2015-10-19T15:00:00","guid":{"rendered":"http:\/\/sitejama.jp\/?p=633"},"modified":"2018-04-13T20:27:30","modified_gmt":"2018-04-13T11:27:30","slug":"2015%e5%b9%b4%e5%ba%a6-%e7%ac%ac2%e5%9b%9e%e9%96%a2%e8%a5%bf%e3%83%bb%e4%b8%ad%e9%83%a8%e9%83%a8%e4%bc%9a-%e9%96%8b%e5%82%ac%e8%a8%98","status":"publish","type":"post","link":"https:\/\/sitejama.jp\/?p=633","title":{"rendered":"2015\u5e74\u5ea6 \u7b2c2\u56de\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a \u958b\u50ac\u8a18"},"content":{"rendered":"<p style=\"text-align: left;\" align=\"center\"><a href=\"https:\/\/sitejama.jp\/info\/images\/2015kansai2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"mt-image-right alignright\" src=\"https:\/\/sitejama.jp\/info\/assets_c\/2015\/11\/2015kansai2-thumb-240xauto-203.png\" alt=\"2015kansai2.png\" width=\"240\" height=\"180\" \/><\/a>\u25a0\u25a0\u00a02015\u5e7410\u670817\u65e5\uff08\u571f\uff09\u306b\u4eac\u90fd\u7523\u696d\u5927\u5b66\u306b\u3066\u7b2c\u4e8c\u56de\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a\u304c13:30\u3088\u308a\u540c\u5927\u5b66\u7d4c\u55b6\u5b66\u90e8\u9577\u306e\u4e2d\u4e95\u900f\u6c0f\u306e\u958b\u4f1a\u306e\u6328\u62f6\u306b\u3088\u308a\u958b\u4f1a\u3055\u308c\u305f\u3002\u90e8\u4f1a\u306f3\u3064\u306e\u81ea\u7531\u8ad6\u984c\u5831\u544a\u306b\u52a0\u3048\u4f01\u696d\u8b1b\u6f14\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u25a0\u00a0\u7b2c1\u5831\u544a\u306f\uff0c\u6ff1\u6751\u7d14\u5e73\u6c0f\uff08\u795e\u6238\u5927\u5b66\u5927\u5b66\u9662\u535a\u58eb\u8ab2\u7a0b\uff09\u306b\u3088\u308b\u300cUnobservable transfer price exceeds marginal costs under relative performance evaluation to CEO\u300d\u3067\u3042\u3063\u305f\u3002\u7af6\u4e89\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u632f\u66ff\u4fa1\u683c\u6c34\u6e96\u306b\u3064\u3044\u3066\u6570\u7406\u30e2\u30c7\u30eb\u3092\u7528\u3044\u305f\u5206\u6790\u7d50\u679c\u304c\u5831\u544a\u3055\u308c\u305f\u3002\u5206\u6790\u306e\u7126\u70b9\u306f\uff0c\u696d\u7e3e\u8a55\u4fa1\u304c\u7d44\u307f\u8fbc\u307e\u308c\u305f\u632f\u66ff\u4fa1\u683c\u6c7a\u5b9a\u8005\u306b\u5bfe\u3059\u308b\u696d\u7e3e\u8a55\u4fa1\u304c\u5185\u751f\u7684\u306b\u6c7a\u5b9a\u3055\u308c\uff0c\u304b\u3064\u7af6\u4e89\u76f8\u624b\u306e\u632f\u66ff\u4fa1\u683c\u6c34\u6e96\u304c\u89b3\u5bdf\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u306b\u3069\u306e\u3088\u3046\u306a\u632f\u66ff\u4fa1\u683c\u6c34\u6e96\u3092\u4f01\u696d\u304c\u9078\u629e\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3067\u3042\u3063\u305f\u3002\u6226\u7565\u7684\u632f\u66ff\u4fa1\u683c\u7814\u7a76\u306b\u95a2\u3059\u308b\u5148\u884c\u7814\u7a76\u306e\u9650\u754c\u3092\u6307\u6458\u3057\uff0c\u5206\u6790\u306b\u306f\u4fa1\u683c\u7af6\u4e89\u306e\u6570\u7406\u30e2\u30c7\u30eb\u304c\u63a1\u7528\u3055\u308c\uff0c\u610f\u601d\u6c7a\u5b9a\u8005\u306b\u5bfe\u3059\u308b\u76f8\u5bfe\u7684\u696d\u7e3e\u8a55\u4fa1\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002\u5206\u6790\u306e\u7d50\u679c\uff0c\u7af6\u4e89\u76f8\u624b\u306e\u632f\u66ff\u4fa1\u683c\u304c\u89b3\u5bdf\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u9650\u754c\u8cbb\u7528\u3092\u4e0a\u56de\u308b\u632f\u66ff\u4fa1\u683c\u304c\u9078\u629e\u3055\u308c\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u305f\u3002<\/p>\n<p>\u25a0\u00a0\u7b2c2\u5831\u544a\u306f\uff0c\u5ddd?\u7d18\u5b97\u6c0f\uff08\u9ad8\u677e\u5927\u5b66\uff09\u306b\u3088\u308b\u300c\u9023\u90a6\u653f\u5e9c\u4e88\u7b97\u3068McKinsey\u306eBudgetary Control\uff1a\u793e\u4f1a\u7684\u80cc\u666f\u304b\u3089\u307f\u305f\u4e88\u7b97\u5236\u5ea6\u300d\u3067\u3042\u3063\u305f\u3002\u4f01\u696d\u4e88\u7b97\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u4f55\u6545\u306b\u653f\u5e9c\u4e88\u7b97\u3078\u306e\u8a00\u53ca\u304c\u5fc5\u8981\u3067\u3042\u308a\uff0c\u307e\u305f\uff0c\u653f\u5e9c\u4e88\u7b97\u3068\u4e00\u822c\u306e\u4f01\u696d\u4e88\u7b97\u3068\u306f\u3069\u306e\u3088\u3046\u95a2\u4fc2\u304c\u3042\u308b\u306e\u304b\u306b\u3064\u3044\u3066\uff0c\u30a2\u30e1\u30ea\u30ab\u793e\u4f1a\u56fa\u6709\u306e\u72b6\u6cc1\u3092\u4e2d\u5fc3\u306b\u5831\u544a\u3055\u308c\u305f\u3002\u5148\u884c\u7814\u7a76\u306e\u8a73\u7d30\u306a\u30ec\u30d3\u30e5\u30fc\u306b\u52a0\u3048\uff0cMcKinsey\u3068\u653f\u5e9c\u306e\u4e88\u7b97\u5236\u5ea6\u306e\u6bd4\u8f03\u691c\u8a0e\u3092\u901a\u3058\u3066\uff0c\u4e88\u7b97\u306b\u3064\u3044\u3066\u306e\u653f\u5e9c\u3068\u4e00\u822c\u4f01\u696d\u306e\u5bc6\u63a5\u306a\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\uff0c\u4e21\u8005\u306e\u4e88\u7b97\u306b\u95a2\u3059\u308b\u554f\u984c\u306e\u5171\u901a\u6027\u306e\u307b\u304b\u306b\uff0c\u305d\u308c\u306b\u5bfe\u3057\u3066\uff0c\u653f\u5e9c\u304c\u6a19\u6e96\u6982\u5ff5\u3092\u7528\u3044\u305f\u652f\u51fa\u7ba1\u7406\u306b\u57fa\u3065\u304f\u65b0\u305f\u306a\u4e88\u7b97\u5236\u5ea6\u3092\u69cb\u7bc9\u3057\u305f\u3053\u3068\u304c\u5927\u304d\u304f\u5f71\u97ff\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u77e5\u898b\u304c\u63d0\u793a\u3055\u308c\u305f\u3002<\/p>\n<p>\u25a0\u00a0\u7b2c3\u5831\u544a\u306f\uff0c\u77f3\u5149\u88d5\u6c0f\uff08\u4eac\u90fd\u7523\u696d\u5927\u5b66\uff09\u3068\u8fd1\u85e4\u9686\u53f2\u6c0f\uff08\u4eac\u90fd\u7523\u696d\u5927\u5b66\uff09\u306b\u3088\u308b\u300c\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3068\u4f01\u696d\u306e\u56fa\u6709\u5229\u76ca\u300d\u3067\u3042\u3063\u305f\u3002\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u8981\u56e0\u304c\u4f01\u696d\u306e\u975e\u5171\u901a\u6027\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u308b\u306e\u304b\u306e\u30a2\u30fc\u30ab\u30a4\u30d0\u30eb\u30c7\u30fc\u30bf\u3092\u7528\u3044\u305f\u5206\u6790\u7d50\u679c\u304c\u5831\u544a\u3055\u308c\u305f\u3002\u5206\u6790\u306f\uff0c\u5229\u76ca\u306e\u975e\u5171\u901a\u6027\u3092\u6e2c\u5b9a\u3057\u305f\u4e0a\u3067\uff0c\u5148\u884c\u7814\u7a76\u3088\u308a\u975e\u5171\u901a\u6027\u3068\u60f3\u5b9a\u3055\u308c\u308b\u898f\u5b9a\u8981\u56e0\u3054\u3068\u306b\u4e21\u8005\u306e\u95a2\u4fc2\u3092\u691c\u8a0e\u3057\uff0c\u975e\u5171\u901a\u6027\u3092\u5f93\u5c5e\u5909\u6570\uff0c\u305d\u306e\u898f\u5b9a\u8981\u56e0\u3092\u72ec\u7acb\u5909\u6570\u3068\u3057\u305f\u56de\u5e30\u5206\u6790\u3092\u884c\u3063\u305f\u3002\u7d50\u679c\uff0c\u7279\u306b\uff0c\u696d\u7e3e\u9023\u52d5\u578b\u5831\u916c\u5236\u304c\u8ca0\u306b\u6709\u610f\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\uff0c\u696d\u7e3e\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u8981\u56e0\u3068\u4f01\u696d\u306e\u975e\u5171\u901a\u6027\u3068\u306e\u95a2\u4fc2\u304c\u793a\u5506\u3055\u308c\u305f\u3002\u305f\u3060\u3057\uff0c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u6709\u610f\u3067\u306a\u3044\u3082\u306e\u306e\u6b63\u306e\u52b9\u679c\u304c\u3042\u308b\u3053\u3068\u304b\u3089\uff0c\u4eca\u5f8c\u7d71\u5408\u7684\u306b\u8aac\u660e\u3067\u304d\u5206\u6790\u30e2\u30c7\u30eb\u306e\u5fc5\u8981\u6027\u304c\u6307\u6458\u3055\u308c\u305f\u3002<\/p>\n<p>\u25a0\u00a0\u4f01\u696d\u8b1b\u6f14\u306f\uff0c\u6771\u5145\u5ef6\u6c0f\uff08\u30db\u30bd\u30ab\u30ef\u30df\u30af\u30ed\u30f3\u682a\u5f0f\u4f1a\u793e \u4f01\u753b\u7ba1\u7406\u672c\u90e8 \u7d4c\u55b6\u4f01\u753b\u90e8\uff09\u306b\u3088\u308b\u300c\u30db\u30bd\u30ab\u30ef\u30df\u30af\u30ed\u30f3\u306eM&amp;A\u3068\u6d77\u5916\u5b50\u4f1a\u793e\u304a\u3088\u3073\u56fd\u5185\u4e8b\u696d\u7ba1\u7406\u300d\u3067\u3042\u3063\u305f\u3002\u307e\u305a\uff0c\u6765\u5e74\u5275\u696d100\u5e74\u3092\u8fce\u3048\u308b\u540c\u793e\u306e\u6982\u8981\u3084\u30b3\u30a2\u3068\u306a\u308b\u7c89\u4f53\u6280\u8853\u306b\u3064\u3044\u3066\u8aac\u660e\u3055\u308c\u305f\u3002\u52a0\u3048\u3066\uff0c\u304a\u3082\u306bM&amp;A\u306b\u3088\u308a\u69cb\u7bc9\u3055\u308c\u3066\u304d\u305f\u540c\u793e\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u7d4c\u7def\u3068\u305d\u306e\u73fe\u72b6\uff0c\u305d\u308c\u3089\u3092\u8e0f\u307e\u3048\u305f\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u7d4c\u55b6\u7ba1\u7406\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u3064\u3044\u3066\uff0c\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3068\u56fd\u5185\u4e8b\u696d\u904b\u55b6\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u62c5\u3046\u7d4c\u55b6\u4f1a\u8b70\u4f53\uff0c\u4e8b\u696d\u8a08\u753b\u7b56\u5b9a\u30d7\u30ed\u30bb\u30b9\u304c\uff0c\u4e88\u7b97\u7de8\u6210\u30fb\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u8a73\u7d30\u306b\u5831\u544a\u3055\u308c\u305f\u3002\u7279\u306b\uff0c\u6d77\u5916\u30e6\u30cb\u30c3\u30c8\u3078\u306e\u5927\u5e45\u306a\u6a29\u9650\u59d4\u8b72\u306b\u3088\u308b\u4efb\u305b\u308b\u7d4c\u55b6\u3068\u8cb7\u53ce\u3057\u305f\u4f01\u696d\u3001\u6280\u8853\u3001\u4eba\u3001\u6587\u5316\u306a\u3069\u3092\u5c0a\u91cd\u3057\u3001\u878d\u5408\u3092\u56f3\u308b&#8221;\u30d5\u30e5\u30fc\u30b8\u30e7\u30f3\u7d4c\u55b6&#8221;\u304c\u7279\u5fb4\u3068\u3057\u3066\u793a\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u25a0\u25a0\u00a02015\u5e7410\u670817\u65e5\uff08\u571f\uff09\u306b\u4eac\u90fd\u7523\u696d\u5927\u5b66\u306b\u3066\u7b2c\u4e8c\u56de\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a\u304c13:30\u3088\u308a\u540c\u5927\u5b66\u7d4c\u55b6\u5b66\u90e8\u9577\u306e\u4e2d\u4e95\u900f\u6c0f\u306e\u958b\u4f1a\u306e\u6328\u62f6\u306b\u3088\u308a\u958b\u4f1a\u3055\u308c\u305f\u3002\u90e8\u4f1a\u306f3\u3064\u306e\u81ea\u7531\u8ad6\u984c\u5831\u544a\u306b\u52a0\u3048\u4f01\u696d\u8b1b\u6f14\u3067\u3042\u3063\u305f\u3002 \u25a0\u00a0\u7b2c1\u5831\u544a\u306f\uff0c\u6ff1\u6751\u7d14\u5e73\u6c0f &hellip; <a href=\"https:\/\/sitejama.jp\/?p=633\" class=\"more-link\">\u7d9a\u304d\u3092\u8aad\u3080 <span class=\"screen-reader-text\">2015\u5e74\u5ea6 \u7b2c2\u56de\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a \u958b\u50ac\u8a18<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-633","post","type-post","status-publish","format-standard","hentry","category-9"],"_links":{"self":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=633"}],"version-history":[{"count":2,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/633\/revisions"}],"predecessor-version":[{"id":635,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/633\/revisions\/635"}],"wp:attachment":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}