{"id":818,"date":"2025-10-20T19:56:27","date_gmt":"2025-10-20T10:56:27","guid":{"rendered":"https:\/\/nobukazu.site\/?p=818"},"modified":"2025-10-26T08:40:09","modified_gmt":"2025-10-25T23:40:09","slug":"%e5%ae%9f%e3%81%af%e5%8e%9f%e4%be%a1%e4%bc%81%e7%94%bb%e3%81%8b%e3%82%89%e7%94%9f%e3%81%be%e3%82%8c%e3%81%9f%ef%bc%81%e3%83%9d%e3%83%b3%e3%83%bb%e3%83%87%e3%83%bb%e3%83%aa%e3%83%b3%e3%82%b0%e9%96%8b","status":"publish","type":"post","link":"https:\/\/nobukazu.site\/?p=818","title":{"rendered":"\u5b9f\u306f\u539f\u4fa1\u4f01\u753b\u304b\u3089\u751f\u307e\u308c\u305f\uff01\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u958b\u767a\u306b\u96a0\u3055\u308c\u305f\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u306e\u771f\u5b9f"},"content":{"rendered":"<p>\u30df\u30b9\u30bf\u30fc\u30c9\u30fc\u30ca\u30c4\u306e\u4eba\u6c17\u5546\u54c1\u300c\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u300d\u3002\u305d\u306e\u201c\u3082\u3061\u3082\u3061\u98df\u611f\u201d\u306e\u88cf\u306b\u306f\u3001\u5b9f\u306f<strong>\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\uff08\u539f\u4fa1\u4f01\u753b\uff09<\/strong>\u3068\u3044\u3046\u7dfb\u5bc6\u306a\u30d3\u30b8\u30cd\u30b9\u6226\u7565\u304c\u96a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6570\u5b57\u306e\u88cf\u5074\u304b\u3089\u30d2\u30c3\u30c8\u5546\u54c1\u306e\u79d8\u5bc6\u3092\u63a2\u308a\u307e\u3059\u3002<\/p>\n<hr>\n<h2>\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u8a95\u751f\u306e\u88cf\u306b\u3042\u3063\u305f\u201c\u539f\u4fa1\u4f01\u753b\u201d\u3068\u306f\uff1f<\/h2>\n<p>\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u306f\u3001\u5358\u306a\u308b\u65b0\u3057\u3044\u30c9\u30fc\u30ca\u30c4\u3067\u306f\u306a\u304f\u3001\u30b3\u30b9\u30c8\u3068\u4fa1\u5024\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u7dbf\u5bc6\u306b\u8a2d\u8a08\u3057\u3066\u751f\u307e\u308c\u305f\u5546\u54c1\u3067\u3059\u3002<br \/>\n\u539f\u4fa1\u4f01\u753b\u3068\u306f\u3001\u8ca9\u58f2\u4fa1\u683c\u304b\u3089\u9006\u7b97\u3057\u3066\u300c\u3053\u306e\u4fa1\u683c\u306a\u3089\u5229\u76ca\u304c\u51fa\u308b\u300d\u3068\u3044\u3046<strong>\u76ee\u6a19\u539f\u4fa1<\/strong>\u3092\u8a2d\u5b9a\u3057\u3001\u305d\u306e\u7bc4\u56f2\u3067\u88fd\u54c1\u3092\u8a2d\u8a08\u3059\u308b\u8003\u3048\u65b9\u306e\u3053\u3068\u3002<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u81ea\u52d5\u8eca\u3084\u5bb6\u96fb\u306a\u3069\u5927\u4f01\u696d\u3067\u3082\u4f7f\u308f\u308c\u308b\u91cd\u8981\u306a\u624b\u6cd5\u3067\u3001\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u30b3\u30b9\u30c8\u6226\u7565\u306e\u57fa\u672c\u3067\u3059\u3002<\/p>\n<p>\n  \u8a73\u3057\u304f\u306f\u3001<\/p>\n<div style=\"border:1px solid #d1d5db; border-radius:10px; padding:12px 16px; background:#f9fafb; margin:20px 0;\">\n  <strong>\ud83d\udcda \u95a2\u9023\u8a18\u4e8b\uff1a<\/strong><br \/>\n<p>\u30b3\u30b9\u30c8\u7ba1\u7406\u3084\u696d\u52d9\u52b9\u7387\u5316\u306b\u95a2\u5fc3\u306e\u3042\u308b\u65b9\u306b\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\uff1a  \n  <a href=\"https:\/\/it-trend.jp\/cost_control\/article\/110-0026\" target=\"_blank\" rel=\"noopener noreferrer\">\n    IT\u30c8\u30ec\u30f3\u30c9\u300c\u30b3\u30b9\u30c8\u7ba1\u7406\u306e\u8a18\u4e8b 110-0026\u300d\n  <\/a>\n<\/p>\n\n  <\/div>\n<h2>\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u3068\u306f\uff1f\u4f01\u696d\u304c\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u4ed5\u7d44\u307f<\/h2>\n<p>\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\uff08Target Costing\uff09\u306f\u3001\u88fd\u54c1\u958b\u767a\u306e\u521d\u671f\u6bb5\u968e\u3067\u300c\u5e02\u5834\u304c\u53d7\u3051\u5165\u308c\u308b\u4fa1\u683c\u300d\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002<br \/>\n\u76ee\u6a19\u8ca9\u58f2\u4fa1\u683c \uff0d \u76ee\u6a19\u5229\u76ca \uff1d \u76ee\u6a19\u539f\u4fa1 \u3068\u3044\u3046\u516c\u5f0f\u3067\u3001\u30b3\u30b9\u30c8\u8a2d\u8a08\u304c\u6c7a\u307e\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u4f5c\u3063\u3066\u304b\u3089\u5024\u6bb5\u3092\u6c7a\u3081\u308b\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u58f2\u308c\u308b\u4fa1\u683c\u304b\u3089\u9006\u7b97\u3057\u3066\u4f5c\u308b\u300d\u3002\u3053\u308c\u304c\u30df\u30b9\u30c9\u306e\u539f\u4fa1\u4f01\u753b\u306e\u4e2d\u6838\u3067\u3057\u305f\u3002<\/p>\n<p>\u7c3f\u8a181\u7d1a\u3067\u51fa\u984c\u3055\u308c\u308b\u300c\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u300d\u306b\u95a2\u3057\u3066\u3001\u7406\u89e3\u3092\u6df1\u3081\u308b\u305f\u3081\u306e\u304a\u3059\u3059\u3081\u8a18\u4e8b\u3067\u3059\u3002<\/p>\n\n<p>\u25cf <a href=\"https:\/\/note.com\/bookkeeping_1\/n\/n2496a4d51d57\" target=\"_blank\" rel=\"noopener\">\n  \u300c\u65e5\u5546\u7c3f\u8a181\u7d1a\u2010\u6226\u7565\u306e\u7b56\u5b9a\u3068\u9042\u884c\u306e\u305f\u3081\u306e\u539f\u4fa1\u8a08\u7b97\u300d\uff08\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u306e\u8ad6\u70b9\u6574\u7406\uff09\n<\/a><\/p>\n\n<p>\u25cf <a href=\"https:\/\/nakagawa-cpa.jp\/accounting\/cost-accounting-basics\/\" target=\"_blank\" rel=\"noopener\">\n  \u300c\u539f\u4fa1\u8a08\u7b97\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u7406\u89e3\u3059\u308b3\u3064\u306e\u8996\u70b9\u300d\uff08\u539f\u4fa1\u8a08\u7b97\u306e\u57fa\u672c\u3092\u56f3\u89e3\u3067\u6574\u7406\uff09\n<\/a><\/p>\n\n<p>\u25cf <a href=\"https:\/\/www.pdca-accounting.com\/epub\/koubo2\/text\/xhtml\/s1-4.html\" target=\"_blank\" rel=\"noopener\">\n  \u300c\u539f\u4fa1\u8a08\u7b97\u306e\u7a2e\u985e(\u8868\u3068\u56f3\u89e3\u3067\u308f\u304b\u308a\u3084\u3059\u304f)\u300d\uff08\u5168\u90e8\u539f\u4fa1\u30fb\u76f4\u63a5\u539f\u4fa1\u306a\u3069\u57fa\u790e\u6982\u5ff5\u306e\u56f3\u89e3\uff09\n<\/a><\/p>\n\n<hr>\n<h2>\u30df\u30b9\u30bf\u30fc\u30c9\u30fc\u30ca\u30c4\u304c\u62b1\u3048\u3066\u3044\u305f\u201c\u4fa1\u683c\u7af6\u4e89\u201d\u3068\u3044\u3046\u8ab2\u984c<\/h2>\n<p>\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u304c\u767b\u5834\u3059\u308b\u524d\u3001\u30df\u30b9\u30bf\u30fc\u30c9\u30fc\u30ca\u30c4\u306f\u5e02\u5834\u306e\u6210\u719f\u306b\u3088\u308a\u300c\u5024\u4e0b\u3052\u7af6\u4e89\u300d\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u539f\u6750\u6599\u8cbb\u3084\u4eba\u4ef6\u8cbb\u304c\u4e0a\u304c\u308b\u4e2d\u3001\u5229\u76ca\u7387\u3092\u7dad\u6301\u3059\u308b\u306b\u306f<strong>\u539f\u4fa1\u3092\u6291\u3048\u306a\u304c\u3089\u3082\u4fa1\u5024\u3092\u611f\u3058\u3055\u305b\u308b\u5546\u54c1\u8a2d\u8a08<\/strong>\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002<\/p>\n<p>\u3064\u307e\u308a\u300c\u5b89\u304f\u3066\u304a\u3044\u3057\u3044\u300d\u3092\u4e21\u7acb\u3055\u305b\u308b\u305f\u3081\u306e\u7b54\u3048\u304c\u3001\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<hr>\n<h2>\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u958b\u767a\u306b\u898b\u308b\u539f\u4fa1\u4f01\u753b\u306e\u5b9f\u8df5\u4f8b<\/h2>\n<p>\u958b\u767a\u30c1\u30fc\u30e0\u306f\u300c\u4f4e\u30b3\u30b9\u30c8\u3067\u3082\u9ad8\u6e80\u8db3\u5ea6\u306e\u5546\u54c1\u300d\u3092\u76ee\u6307\u3057\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u201c\u30dd\u30f3\u30fb\u30c7\u30fb\u30b1\u30fc\u30b8\u30e7\uff08\u30c1\u30fc\u30ba\u30d1\u30f3\uff09\u201d\u306b\u6ce8\u76ee\u3002<br \/>\n<strong>\u30bf\u30d4\u30aa\u30ab\u7c89\u3068\u3044\u3046\u5b89\u4fa1\u3067\u52a0\u5de5\u3057\u3084\u3059\u3044\u7d20\u6750<\/strong>\u3092\u63a1\u7528\u3057\u3001\u72ec\u7279\u306e\u3082\u3061\u3082\u3061\u98df\u611f\u3092\u5b9f\u73fe\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u767a\u60f3\u304c\u3001\u7d50\u679c\u7684\u306b\u88fd\u9020\u52b9\u7387\u3068\u72ec\u81ea\u6027\u3092\u4e21\u7acb\u3055\u305b\u3001\u30d2\u30c3\u30c8\u5546\u54c1\u3092\u751f\u307f\u51fa\u3059\u304d\u3063\u304b\u3051\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<hr>\n<h2>\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u304c\u5c0e\u304f\u30d2\u30c3\u30c8\u5546\u54c1\u306e\u6cd5\u5247<\/h2>\n<ul>\n<li>\u30bf\u30fc\u30b2\u30c3\u30c8\u4fa1\u683c\u304b\u3089\u9006\u7b97\u3057\u305f\u539f\u4fa1\u8a2d\u5b9a<\/li>\n<li>\u5b89\u4fa1\u7d20\u6750\u3067\u3082\u6e80\u8db3\u5ea6\u3092\u9ad8\u3081\u308b\u4ed8\u52a0\u4fa1\u5024\u8a2d\u8a08<\/li>\n<li>\u88fd\u9020\u5de5\u7a0b\u306e\u52b9\u7387\u5316\u3068\u54c1\u8cea\u306e\u4e21\u7acb<\/li>\n<\/ul>\n<p>\u3053\u306e3\u3064\u306e\u8981\u7d20\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u3001\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u306f\u300c\u5b89\u304f\u4f5c\u308c\u3066\u9ad8\u304f\u611f\u3058\u308b\u300d\u69cb\u9020\u3092\u5b9f\u73fe\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\uff1a  \n  <a href=\"https:\/\/www.oro.com\/zac\/blog\/cost-management-case-study\/\" target=\"_blank\" rel=\"noopener\">\n    \u539f\u4fa1\u8a08\u7b97\u3092\u30b7\u30b9\u30c6\u30e0\u3067\u52b9\u7387\u5316\u30024\u3064\u306e\u6210\u529f\u4e8b\u4f8b\u304b\u3089\u5b66\u3076ERP\u6d3b\u7528\u6cd5\u3092\u3054\u7d39\u4ecb\uff08ZAC BLOG\uff09  \n  <\/a>\n<\/p>\n\n<hr>\n<h2>\u307e\u3068\u3081\uff1a\u6570\u5b57\u304c\u751f\u3093\u3060\u201c\u3082\u3061\u3082\u3061\u306e\u5947\u8de1\u201d<\/h2>\n<p>\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u306e\u6210\u529f\u306f\u5076\u7136\u3067\u306f\u306a\u304f\u3001<strong>\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u3068\u3044\u3046\u7406\u8ad6\u306b\u57fa\u3065\u304f\u5fc5\u7136<\/strong>\u3067\u3057\u305f\u3002<br \/>\n\u300c\u304a\u3044\u3057\u3055\u300d\u3068\u300c\u5229\u76ca\u300d\u3092\u4e21\u7acb\u3055\u305b\u305f\u30df\u30b9\u30bf\u30fc\u30c9\u30fc\u30ca\u30c4\u306e\u6226\u7565\u306f\u3001\u73fe\u4ee3\u306e\u3042\u3089\u3086\u308b\u30d3\u30b8\u30cd\u30b9\u306b\u3082\u5fdc\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3042\u306a\u305f\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u3082\u3001<strong>\u539f\u4fa1\u4f01\u753b\u306e\u8996\u70b9<\/strong>\u3092\u53d6\u308a\u5165\u308c\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<hr>\n<p><em>\ud83d\udca1\u6570\u5b57\u3067\u751f\u307e\u308c\u308b\u611f\u52d5\u2015\u2015\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u306f\u3001\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\u304c\u751f\u3093\u3060\u201c\u30b9\u30a4\u30fc\u30c4\u306e\u7d4c\u55b6\u5b66\u201d\u3067\u3057\u305f\u3002<\/em><\/p>\n\n<div class=\"wp-block-post-author\"><div class=\"wp-block-post-author__avatar\"><img decoding=\"async\" alt='' src=\"https:\/\/nobukazu.site\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/secure.gravatar.com\/avatar\/bc9a2525e6c72c6437483b80de30244e2ae9a2a4f95311ce651044e78dfb2226?s=48&#038;d=mm&#038;r=g\" srcset='https:\/\/secure.gravatar.com\/avatar\/bc9a2525e6c72c6437483b80de30244e2ae9a2a4f95311ce651044e78dfb2226?s=96&#038;d=mm&#038;r=g 2x' class='avatar avatar-48 photo' height='48' width='48' \/><\/div><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__name\">\u30ce\u30d6<\/p><\/div><\/div>\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><\/div>\n\n\n<p class=\"wp-block-site-tagline\">\u304a\u91d1\u30fb\u5fc3\u30fb\u5065\u5eb7\u3002\uff13\u3064\u306e\u8996\u70b9\u3067\u5c06\u6765\u306e\u4e0d\u5b89\u3092\u305d\u3063\u3068\u6e1b\u3089\u3059\u5834\u6240<\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>\u30df\u30b9\u30bf\u30fc\u30c9\u30fc\u30ca\u30c4\u306e\u4eba\u6c17\u5546\u54c1\u300c\u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u300d\u3002\u305d\u306e\u201c\u3082\u3061\u3082\u3061\u98df\u611f\u201d\u306e\u88cf\u306b\u306f\u3001\u5b9f\u306f\u6226\u7565\u7684\u539f\u4fa1\u8a08\u7b97\uff08\u539f\u4fa1\u4f01\u753b\uff09\u3068\u3044\u3046\u7dfb\u5bc6\u306a\u30d3\u30b8\u30cd\u30b9\u6226\u7565\u304c\u96a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6570\u5b57\u306e\u88cf\u5074\u304b\u3089\u30d2\u30c3\u30c8\u5546\u54c1\u306e\u79d8\u5bc6\u3092\u63a2\u308a\u307e\u3059\u3002 \u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u8a95\u751f\u306e\u88cf\u306b\u3042\u3063\u305f\u201c\u539f\u4fa1\u4f01\u753b\u201d\u3068\u306f\uff1f \u30dd\u30f3\u30fb\u30c7\u30fb\u30ea\u30f3\u30b0\u306f\u3001\u5358\u306a\u308b\u65b0\u3057\u3044\u30c9\u30fc\u30ca\u30c4 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":819,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-13"],"_links":{"self":[{"href":"https:\/\/nobukazu.site\/index.php?rest_route=\/wp\/v2\/posts\/818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nobukazu.site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nobukazu.site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nobukazu.site\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nobukazu.site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=818"}],"version-history":[{"count":23,"href":"https:\/\/nobukazu.site\/index.php?rest_route=\/wp\/v2\/posts\/818\/revisions"}],"predecessor-version":[{"id":1574,"href":"https:\/\/nobukazu.site\/index.php?rest_route=\/wp\/v2\/posts\/818\/revisions\/1574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nobukazu.site\/index.php?rest_route=\/wp\/v2\/media\/819"}],"wp:attachment":[{"href":"https:\/\/nobukazu.site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nobukazu.site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nobukazu.site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}