{"id":19946,"date":"2023-08-08T13:58:34","date_gmt":"2023-08-08T04:58:34","guid":{"rendered":"https:\/\/tgnr.jp\/?post_type=column&#038;p=19946"},"modified":"2023-09-27T13:16:04","modified_gmt":"2023-09-27T04:16:04","slug":"financial-statements-usage002","status":"publish","type":"column","link":"https:\/\/tgnr.jp\/nara\/column\/financial-statements-usage002\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868\uff082\uff09\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u898b\u65b9\u3068\u6d3b\u7528\u6cd5"},"content":{"rendered":"\n<p><\/p>\n\n\n\n\n\n\n<p>\u8ca1\u52d9\u8af8\u8868\u306e1\u3064\u3067\u3042\u308b\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u4f55\u306b\u3069\u308c\u3060\u3051\u8cbb\u7528\u304c\u639b\u304b\u3063\u3066\u3044\u308b\u304b\u3092\u53ef\u8996\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u53ef\u8996\u5316\u3057\u305f\u7d50\u679c\u3001\u5229\u76ca\u304c\u60aa\u5316\u3057\u3066\u3044\u305f\u3068\u3057\u305f\u3089\u53ce\u76ca\u6027\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u539f\u56e0\u306e\u7279\u5b9a\u304c\u53ef\u80fd\u3067\u3059\u3002\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u306e\u8aad\u307f\u65b9\u304b\u3089\u3001\u5404\u7a2e\u7d4c\u55b6\u5206\u6790\u306e\u4ed5\u65b9\u307e\u3067\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div 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href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage005\/\">\u7b2c5\u56de\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u308a\u65b9<\/a><br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage006\/\">\u7b2c6\u56de\u3000\u8ca1\u52d9\u66f8\u8af8\u8868\u5206\u6790\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u306b\u306f\uff1f<\/a><\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u4f55\u304c\u5206\u304b\u308b\u8cc7\u6599\u306a\u306e\u304b\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\uff081\uff09\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3068\u306f<\/h3>\n\n\n\n<p>\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u3068\u306f\u3001\u4f1a\u793e\u306b\u5165\u3063\u3066\u304f\u308b\u58f2\u4e0a\u9ad8\u306a\u3069\u306e\u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u5229\u76ca\u304c\u3044\u304f\u3089\u306a\u306e\u304b\u3092\u8a08\u7b97\u3057\u305f\u66f8\u985e\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306f\u300cProfit &amp; Loss Statement\u300d\u3068\u8a00\u3046\u3053\u3068\u304b\u3089\u300cP\/L\uff08\u30d4\u30fc\u30a8\u30eb\uff09\u300d\u3068\u7565\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u9023\u8f091\u56de\u76ee\u3067\u3082\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u898b\u308c\u3070\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u304c\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u3092\u3057\u3066\u304d\u305f\u306e\u304b\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u899a\u3048\u3066\u304a\u304f\u3079\u304d\u4f1a\u8a08\u4e0a\u306e\u30eb\u30fc\u30eb\u304c\u3001\u300c\u53ce\u76ca\u300d\u306f\u5546\u54c1\u3092\u63d0\u4f9b\u3057\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u53d7\u53d6\u304c\u78ba\u5b9f\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u8a08\u4e0a\u3059\u308b\u5b9f\u73fe\u4e3b\u7fa9\u3001\u300c\u8cbb\u7528\u300d\u306f\u5546\u54c1\u3092\u4f7f\u3063\u3066\u3001\u7d4c\u6e08\u4fa1\u5024\u3092\u6d88\u8cbb\u3057\u305f\u6642\u70b9\u3067\u8a08\u4e0a\u3059\u308b\u767a\u751f\u4e3b\u7fa9\u3067\u51e6\u7406\u3055\u308c\u308b\u70b9\u3067\u3059\u3002<br>\u4f8b\u3048\u3070\u3001\u5efa\u7269\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u8cfc\u5165\u6642\u70b9\u3067\u73fe\u91d1\u306e\u652f\u51fa\u3092\u4f34\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u8cbb\u7528\u304c\u5168\u984d\u8a08\u4e0a\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u3057\u3066\u6bce\u671f\u8cbb\u7528\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u767a\u751f\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br>\u4e00\u65b9\u3001\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u3067\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u5834\u5408\u3001\u73fe\u91d1\u306e\u56de\u53ce\u3092\u5f85\u305f\u305a\u306b\u300c\u53ce\u76ca\u300d\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u53ce\u76ca\u304a\u3088\u3073\u8cbb\u7528\u3092\u540c\u4e00\u306e\u4f1a\u8a08\u671f\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u8003\u3048\u65b9\u3092\u300c\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff082\uff09\u640d\u76ca\u8a08\u7b97\u66f8\u306e5\u3064\u306e\u5229\u76ca<\/h3>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u8aad\u3080\u969b\u306b\u8e0f\u307e\u3048\u3066\u304a\u304f\u3079\u304d\u306a\u306e\u304c\u56f3 1\u306b\u793a\u3057\u305f5\u3064\u306e\u5229\u76ca\u3067\u3059\u3002&nbsp; \u3053\u306e5\u3064\u306e\u5229\u76ca\u306e\u95a2\u4fc2\u6027\u3001\u305d\u3057\u3066\u6c42\u3081\u65b9\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u306e\u6700\u521d\u306e\u4e00\u6b69\u3068\u3044\u3048\u307e\u3059\u3002 &nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"576\" src=\"https:\/\/tgnr.jp\/wp-content\/uploads\/2023\/08\/column_20230804_02.jpg-1024x576.png\" alt=\"\" class=\"wp-image-20098\"\/><\/figure>\n\n\n\n<p 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style=\"background-color:#dddddd\"><strong>\u58f2\u4e0a\u9ad8\u30fc\u58f2\u4e0a\u539f\u4fa1\uff1d\u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong><\/p>\n\n\n\n<p>\u58f2\u4e0a\u9ad8\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u5f15\u304f\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u308b\u306e\u304c\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u300d\u3067\u3059\u3002\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u3001\u58f2\u308c\u305f\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3084\u88fd\u9020\u306b\u304b\u304b\u3063\u305f\u300c\u8cbb\u7528\u300d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u30021\u3064\u6ce8\u610f\u3059\u3079\u304d\u306a\u306e\u306f\u3001\u300c\u58f2\u308c\u305f\u5546\u54c1\u300d\u3068\u3044\u3046\u524d\u63d0\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u307e\u3060\u58f2\u308c\u3066\u3044\u306a\u3044\u72b6\u614b\u306e\u5546\u54c1\u3084\u88fd\u54c1\u5728\u5eab\u306b\u304b\u304b\u3063\u305f\u300c\u8cbb\u7528\u300d\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\uff12\uff0e\u55b6\u696d\u5229\u76ca<\/strong><\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca\u30fc\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff08\u8ca9\u7ba1\u8cbb\uff09\uff1d\u55b6\u696d\u5229\u76ca<\/strong><\/p>\n\n\n\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff08\u8ca9\u7ba1\u8cbb\uff09\u3092\u5f15\u304f\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u308b\u306e\u304c\u55b6\u696d\u5229\u76ca\u3067\u3059\u3002\u8ca9\u7ba1\u8cbb\u306f\u3001\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u308b\u8cbb\u7528\u3067\u55b6\u696d\u90e8\u306e\u4eba\u4ef6\u8cbb\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u901a\u4fe1\u8cbb\u3001\u63a5\u5f85\u4ea4\u969b\u8cbb\u3001\u6c34\u9053\u30fb\u96fb\u6c17\u30fb\u5149\u71b1\u8cbb\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u55b6\u696d\u5229\u76ca\u306f\u3001\u672c\u696d\u3067\u751f\u307f\u51fa\u3055\u308c\u305f\u5229\u76ca\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff13\uff0e\u7d4c\u5e38\u5229\u76ca<\/strong><\/p>\n\n\n\n<p 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style=\"background-color:#dddddd\"><strong>\u7d4c\u5e38\u5229\u76ca\uff0b\u7279\u5225\u5229\u76ca\u30fc\u7279\u5225\u640d\u5931\uff1d\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/p>\n\n\n\n<p>\u7d4c\u5e38\u5229\u76ca\u306b\u7279\u5225\u5229\u76ca\u3092\u8db3\u3057\u3066\u3001\u7279\u5225\u640d\u5931\u3092\u5f15\u304f\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u308b\u306e\u304c\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3067\u3059\u3002\u7279\u5225\u5229\u76ca\u3001\u7279\u5225\u640d\u5931\u3068\u3082\u306b\u3001\u6052\u5e38\u7684\u3067\u306f\u306a\u304f\u3001\u4e00\u6642\u7684\u306b\u767a\u751f\u3057\u305f\u5229\u76ca\u3068\u640d\u5931\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u7279\u5225\u5229\u76ca\u306f\u300c\u4e8b\u696d\u306b\u4f7f\u3063\u3066\u3044\u305f\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u300d\u306a\u3069\u3001\u81e8\u6642\u7684\u306b\u767a\u751f\u3057\u305f\u5229\u76ca\u3092\u6307\u3057\u307e\u3059\u3002\u53cd\u5bfe\u306b\u7279\u5225\u640d\u5931\u306f\u5730\u9707\u3084\u5927\u96e8\u306a\u3069\u306e\u81ea\u7136\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u3084\u4e8b\u696d\u3067\u4f7f\u7528\u3059\u308b\u5efa\u7269\u3084\u6a5f\u68b0\u3001\u8eca\u4e21\u306a\u3069\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u58f2\u5374\u640d\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u30b3\u30ed\u30ca\u798d\u3067\u767a\u751f\u3057\u305f\u640d\u5931\u3082\u7279\u5225\u640d\u5931\u3068\u3057\u3066\u7d44\u307f\u5165\u308c\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><strong>\uff15\uff0e\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u30fc\u6cd5\u4eba\u7a0e\u306a\u3069\uff1d\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/p>\n\n\n\n<p>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u3001\u4e8b\u696d\u7a0e\u306a\u3069\u3092\u5f15\u304f\u3053\u3068\u3067\u6c42\u3081\u3089\u308c\u308b\u306e\u304c\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3067\u3059\u3002\u7a0e\u5f15\u5f8c\u306e\u6700\u7d42\u7684\u306a\u5229\u76ca\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u3069\u3053\u3092\u898b\u308b\u3079\u304d\u304b\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\uff081\uff09\u81ea\u793e\u306e\u5404\u7a2e\u5229\u76ca\u7387\u3092\u696d\u7a2e\u57fa\u6e96\u5024\u3068\u6bd4\u8f03<\/h3>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3092\u4f7f\u3063\u305f\u5206\u6790\u624b\u6cd5\u3068\u3057\u3066\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u30665\u3064\u306e\u5229\u76ca\u304c\u3069\u306e\u7a0b\u5ea6\u306e\u5272\u5408\u3092\u5360\u3081\u3066\u3044\u308b\u304b\u3092\u8a08\u7b97\u3057\u3001\u53ce\u76ca\u6027\u306e\u826f\u5426\u3092\u5224\u65ad\u3059\u308b\u300c\u53ce\u76ca\u6027\u5206\u6790\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f01\u696d\u306e\u672c\u696d\u3067\u306e\u5229\u76ca\u7387\u3092\u793a\u3059\u300c\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u300d\u306a\u3089\u3070\u3001\u4e0b\u8a18\u306e\u5f0f\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\uff1d<strong>\u55b6\u696d\u5229\u76ca<\/strong>\u00f7\u58f2\u4e0a\u9ad8\u00d7100\uff08\uff05\uff09<\/strong><\/p>\n\n\n\n<p>\u540c\u69d8\u306b\u5148\u307b\u3069\u306e\u5f0f\u306e\u5206\u5b50\u306b\u4ed6\u306e\u5229\u76ca\u3092\u4ee3\u5165\u3057\u3066\u3001\u5404\u7a2e\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u540c\u4e00\u696d\u7a2e\u57fa\u6e96\u5024\u3068\u6bd4\u8f03\u3059\u308c\u3070\u3001\u81ea\u793e\u306e\u5229\u76ca\u7387\u306e\u826f\u5426\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br>\u696d\u7a2e\u57fa\u6e96\u5024\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u300c\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u6307\u6a19\u8abf\u67fb\u300d\u3001\u65e5\u672c\u653f\u7b56\u6295\u8cc7\u9280\u884c\u8a2d\u5099\u6295\u8cc7\u7814\u7a76\u6240\u306e\u300c\u7523\u696d\u5225\u8ca1\u52d9\u30c7\u30fc\u30bf\u30cf\u30f3\u30c9\u30d6\u30c3\u30af\u300d\u3001TKC\u306e\u300cTKC\u7d4c\u55b6\u6307\u6a19\u300d\u3001\u8ca1\u52d9\u7701\u306e\u300c\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u300d\u306a\u3069\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u540c\u4e00\u696d\u7a2e\u57fa\u6e96\u5024\u3068\u6bd4\u8f03\u3057\u3066\u3001\u300c\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\u300d\u304c\u826f\u304f\u3066\u3082\u300c\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u300d\u304c\u60aa\u3051\u308c\u3070\u3001\u8ca9\u7ba1\u8cbb\u306b\u554f\u984c\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u539f\u56e0\u3092\u7279\u5b9a\u3057\u305f\u4e0a\u3067\u89e3\u6c7a\u7b56\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u3067\u306f\u4f01\u696d\u306e\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3048\u308b\u30ed\u30fc\u30ab\u30eb\u30d9\u30f3\u30c1\u30de\u30fc\u30af\uff08\u7565\u79f0\uff1a\u30ed\u30ab\u30d9\u30f3\uff09\u3068\u3044\u3046\u30c4\u30fc\u30eb\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u8ca1\u52d9\u5206\u6790\u30b7\u30fc\u30c8\u306b\u81ea\u793e\u306e\u696d\u7a2e\u3068\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u5206\u6790\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff082\uff09\u6642\u7cfb\u5217\u3067\u58f2\u4e0a\u9ad8\u3001\u5404\u7a2e\u5229\u76ca\u306e\u524d\u671f\u306b\u5bfe\u3059\u308b\u5897\u52a0\u7387\u3092\u6bd4\u8f03<\/h3>\n\n\n\n<p>\u81ea\u793e\u306e\u904e\u53bb3\u671f\u5206\u306e\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3092\u3082\u3068\u306b\u3001\u58f2\u4e0a\u9ad8\u3001\u5404\u7a2e\u5229\u76ca\u306e\u5897\u52a0\u7387\u3092\u6642\u7cfb\u5217\u3067\u5206\u6790\u3059\u308b\u3068\u3001\u300c\u6210\u9577\u6027\u5206\u6790\u300d\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u3001\u58f2\u4e0a\u9ad8\u304c\u5897\u53ce\u3067\u3001\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u306f\u6e1b\u76ca\u306a\u3089\u3001\u58f2\u4e0a\u539f\u4fa1\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u88fd\u9020\u696d\u306a\u3089\u3070\u3001\u4e00\u5b9a\u671f\u9593\u306e\u88fd\u54c1\u306b\u304b\u304b\u3063\u305f\u539f\u4fa1\u3092\u5831\u544a\u3059\u308b\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8\u3092\u898b\u3066\u3001\u6750\u6599\u8cbb\u3001\u4eba\u4ef6\u8cbb\u3001\u7d4c\u8cbb\u306a\u3069\u306e\u5404\u7a2e\u8cbb\u7528\u304c\u3069\u306e\u3088\u3046\u306b\u63a8\u79fb\u3057\u3066\u3044\u308b\u304b\u3001\u5bfe\u58f2\u4e0a\u9ad8\u3067\u6bd4\u7387\u3092\u898b\u3066\u3044\u304d\u3001\u7279\u306b\u60aa\u5316\u3057\u3066\u3044\u308b\u8cbb\u7528\u9805\u76ee\u304b\u3089\u512a\u5148\u7684\u306b\u89e3\u6c7a\u7b56\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u7ba1\u7406\u4f1a\u8a08\u306e\u624b\u6cd5\u3067\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u660e\u3089\u304b\u306b\u3059\u308b<\/h2>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u8ca1\u52d9\u4f1a\u8a08\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3092\u4f7f\u3063\u305f\u5206\u6790\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u6700\u5f8c\u306b\u7ba1\u7406\u4f1a\u8a08\u306b\u3082\u8e0f\u307f\u8fbc\u307f\u3001\u300c\u640d\u76ca\u5206\u5c90\u70b9\u5206\u6790\uff08CVP\u5206\u6790\uff0fCost-Volume-Profit 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