{"id":3628,"date":"2025-02-24T06:00:00","date_gmt":"2025-02-23T21:00:00","guid":{"rendered":"https:\/\/rad-st.jp\/?p=3628"},"modified":"2024-11-27T21:19:45","modified_gmt":"2024-11-27T12:19:45","slug":"abc%ef%bc%88activity-based-costing%ef%bc%89%e3%81%a8%e3%81%af%ef%bc%9f%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb%e3%83%87%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%82%92%e5%be%b9%e5%ba%95%e8%a7%a3","status":"publish","type":"post","link":"https:\/\/rad-st.jp\/?p=3628","title":{"rendered":"ABC\uff08Activity Based Costing\uff09\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<p>\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u306f\u5229\u76ca\u306e\u6700\u5927\u5316\u3084\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u306b\u6b20\u304b\u305b\u306a\u3044\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u305d\u306e\u4e2d\u3067\u300cABC\uff08Activity Based Costing\uff09\u300d\u306f\u3001\u6d3b\u52d5\u30d9\u30fc\u30b9\u3067\u30b3\u30b9\u30c8\u3092\u6b63\u78ba\u306b\u5272\u308a\u5f53\u3066\u308b\u624b\u6cd5\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001ABC\u306e\u57fa\u672c\u6982\u5ff5\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u5c0e\u5165\u624b\u9806\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<hr \/>\n<h3>ABC\uff08Activity Based Costing\uff09\u3068\u306f\uff1f<\/h3>\n<p>ABC\uff08Activity Based Costing\uff09\u306f\u3001\u65e5\u672c\u8a9e\u3067\u300c\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u300d\u3068\u547c\u3070\u308c\u308b\u30b3\u30b9\u30c8\u7ba1\u7406\u624b\u6cd5\u306e\u4e00\u3064\u3067\u3059\u3002\u5f93\u6765\u306e\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u88fd\u9020\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u4e00\u5f8b\u3067\u914d\u5206\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001ABC\u3067\u306f\u5404\u6d3b\u52d5\uff08Activity\uff09\u3092\u57fa\u6e96\u3068\u3057\u3066\u30b3\u30b9\u30c8\u3092\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>\u7279\u5fb4<\/h4>\n<ul>\n<li>\n<p><strong>\u6d3b\u52d5\u306b\u57fa\u3065\u304f\u914d\u5206<\/strong><br \/>\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306b\u5fc5\u8981\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u7d30\u5206\u5316\u3057\u3001\u3069\u306e\u6d3b\u52d5\u304c\u3069\u308c\u3060\u3051\u306e\u30b3\u30b9\u30c8\u3092\u6d88\u8cbb\u3057\u3066\u3044\u308b\u304b\u3092\u660e\u78ba\u5316\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u6b63\u78ba\u306a\u30b3\u30b9\u30c8\u628a\u63e1<\/strong><br \/>\u9593\u63a5\u8cbb\u3084\u56fa\u5b9a\u8cbb\u306a\u3069\u3001\u5f93\u6765\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u306f\u898b\u3048\u306b\u304f\u3044\u30b3\u30b9\u30c8\u3092\u6b63\u78ba\u306b\u5272\u308a\u5f53\u3066\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<hr \/>\n<h3>ABC\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>ABC\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n<h4>1. \u30b3\u30b9\u30c8\u306e\u53ef\u8996\u5316<\/h4>\n<p>ABC\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3069\u306e\u6d3b\u52d5\u304c\u3069\u308c\u3060\u3051\u306e\u30b3\u30b9\u30c8\u3092\u6d88\u8cbb\u3057\u3066\u3044\u308b\u304b\u3092\u8a73\u7d30\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30b3\u30b9\u30c8\u69cb\u9020\u3092\u3088\u308a\u660e\u78ba\u306b\u7406\u89e3\u3067\u304d\u3001\u7d4c\u55b6\u6226\u7565\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>2. \u7121\u99c4\u306e\u767a\u898b<\/h4>\n<p>\u9ad8\u30b3\u30b9\u30c8\u306e\u6d3b\u52d5\u3084\u975e\u52b9\u7387\u306a\u30d7\u30ed\u30bb\u30b9\u304c\u660e\u3089\u304b\u306b\u306a\u308b\u305f\u3081\u3001\u6539\u5584\u306e\u4f59\u5730\u3092\u7279\u5b9a\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7121\u99c4\u3092\u524a\u6e1b\u3057\u3001\u53ce\u76ca\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4>3. \u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790<\/h4>\n<p>\u3069\u306e\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u6700\u3082\u53ce\u76ca\u6027\u304c\u9ad8\u3044\u304b\u3092\u3001\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u5206\u6790\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u9069\u5207\u306b\u914d\u5206\u3057\u3001\u53ce\u76ca\u6027\u3092\u6700\u5927\u5316\u3059\u308b\u6226\u7565\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>4. \u7d4c\u55b6\u5224\u65ad\u306e\u8cea\u3092\u5411\u4e0a<\/h4>\n<p>\u30b3\u30b9\u30c8\u30c7\u30fc\u30bf\u306e\u7cbe\u5ea6\u304c\u9ad8\u307e\u308b\u3053\u3068\u3067\u3001\u4fa1\u683c\u8a2d\u5b9a\u3084\u65b0\u898f\u4e8b\u696d\u306e\u8a55\u4fa1\u306a\u3069\u3001\u91cd\u8981\u306a\u7d4c\u55b6\u5224\u65ad\u306e\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<hr \/>\n<h3>ABC\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u4e00\u65b9\u3067\u3001ABC\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ab2\u984c\u3082\u5b58\u5728\u3057\u307e\u3059\uff1a<\/p>\n<h4>1. \u5c0e\u5165\u30b3\u30b9\u30c8\u304c\u9ad8\u3044<\/h4>\n<p>ABC\u3092\u5c0e\u5165\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u3084\u30c7\u30fc\u30bf\u53ce\u96c6\u3001\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306a\u3069\u306b\u521d\u671f\u6295\u8cc7\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u30b3\u30b9\u30c8\u9762\u3067\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>2. \u7ba1\u7406\u306e\u8907\u96d1\u3055<\/h4>\n<p>ABC\u3067\u306f\u3001\u591a\u304f\u306e\u6d3b\u52d5\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3057\u3001\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7ba1\u7406\u304c\u7169\u96d1\u306b\u306a\u308a\u3001\u5c02\u4efb\u306e\u30b9\u30bf\u30c3\u30d5\u3084\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>3. \u6d3b\u52d5\u306e\u7279\u5b9a\u304c\u96e3\u3057\u3044<\/h4>\n<p>\u3059\u3079\u3066\u306e\u6d3b\u52d5\u3092\u8a73\u7d30\u306b\u7279\u5b9a\u3057\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u30b3\u30b9\u30c8\u3092\u6b63\u78ba\u306b\u5272\u308a\u5f53\u3066\u308b\u306e\u306f\u96e3\u3057\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u9593\u63a5\u7684\u306a\u6d3b\u52d5\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<hr \/>\n<h3>ABC\u5c0e\u5165\u306e\u624b\u9806<\/h3>\n<p>ABC\u3092\u5c0e\u5165\u3059\u308b\u969b\u306e\u57fa\u672c\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n<h4>1. \u6d3b\u52d5\u306e\u7279\u5b9a<\/h4>\n<p>\u4f01\u696d\u5185\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u6d3b\u52d5\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u6d3b\u52d5\u304c\u3069\u306e\u3088\u3046\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u6d88\u8cbb\u3057\u3066\u3044\u308b\u304b\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/p>\n<h4>2. \u30b3\u30b9\u30c8\u30c9\u30e9\u30a4\u30d0\u30fc\u306e\u8a2d\u5b9a<\/h4>\n<p>\u6d3b\u52d5\u3054\u3068\u306e\u30b3\u30b9\u30c8\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u300c\u30b3\u30b9\u30c8\u30c9\u30e9\u30a4\u30d0\u30fc\u300d\uff08\u30b3\u30b9\u30c8\u3092\u5f15\u304d\u8d77\u3053\u3059\u8981\u56e0\uff09\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u4f8b\u3068\u3057\u3066\u3001\u4f5c\u696d\u6642\u9593\u3001\u88fd\u9020\u56de\u6570\u3001\u6ce8\u6587\u6570\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4>3. \u30c7\u30fc\u30bf\u53ce\u96c6<\/h4>\n<p>\u5404\u6d3b\u52d5\u306e\u30b3\u30b9\u30c8\u3084\u30ea\u30bd\u30fc\u30b9\u6d88\u8cbb\u91cf\u3092\u30c7\u30fc\u30bf\u3068\u3057\u3066\u53ce\u96c6\u3057\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u53ce\u96c6\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h4>4. \u30b3\u30b9\u30c8\u914d\u5206<\/h4>\n<p>\u53ce\u96c6\u3057\u305f\u30c7\u30fc\u30bf\u3092\u57fa\u306b\u3001\u5404\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u30b3\u30b9\u30c8\u3092\u914d\u5206\u3057\u307e\u3059\u3002\u3053\u306e\u904e\u7a0b\u3067\u3001\u6d3b\u52d5\u30d9\u30fc\u30b9\u3067\u306e\u5272\u308a\u5f53\u3066\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h4>5. \u5206\u6790\u3068\u6539\u5584<\/h4>\n<p>\u914d\u5206\u3055\u308c\u305f\u30b3\u30b9\u30c8\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3057\u3001\u6539\u5584\u70b9\u3084\u65b0\u305f\u306a\u6226\u7565\u306e\u7acb\u6848\u306b\u6d3b\u7528\u3057\u307e\u3059\u3002<\/p>\n<hr \/>\n<h3>ABC\u306e\u6d3b\u7528\u4e8b\u4f8b<\/h3>\n<h4>1. \u88fd\u9020\u696d<\/h4>\n<p>\u88fd\u54c1\u3054\u3068\u306e\u88fd\u9020\u30d7\u30ed\u30bb\u30b9\u306b\u57fa\u3065\u304f\u30b3\u30b9\u30c8\u914d\u5206\u3092\u884c\u3044\u3001\u975e\u52b9\u7387\u306a\u5de5\u7a0b\u3092\u7279\u5b9a\u3057\u3066\u6539\u5584\u3002<\/p>\n<h4>2. \u30b5\u30fc\u30d3\u30b9\u696d<\/h4>\n<p>\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u304b\u304b\u308b\u6642\u9593\u3084\u30ea\u30bd\u30fc\u30b9\u3092\u57fa\u306b\u30b3\u30b9\u30c8\u3092\u5272\u308a\u5f53\u3066\u3001\u53ce\u76ca\u6027\u306e\u4f4e\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u898b\u76f4\u3057\u3002<\/p>\n<h4>3. \u5c0f\u58f2\u696d<\/h4>\n<p>\u5e97\u8217\u3054\u3068\u306e\u8ca9\u58f2\u6d3b\u52d5\u3084\u5728\u5eab\u7ba1\u7406\u30b3\u30b9\u30c8\u3092\u5206\u6790\u3057\u3001\u30b3\u30b9\u30c8\u52b9\u7387\u306e\u826f\u3044\u5e97\u8217\u904b\u55b6\u3092\u5b9f\u73fe\u3002<\/p>\n<hr \/>\n<h3>\u307e\u3068\u3081<\/h3>\n<p>ABC\uff08Activity Based Costing\uff09\u306f\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3092\u9ad8\u5ea6\u5316\u3057\u3001\u7d4c\u55b6\u5224\u65ad\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u5f37\u529b\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u6b63\u78ba\u306a\u30b3\u30b9\u30c8\u30c7\u30fc\u30bf\u3092\u57fa\u306b\u6226\u7565\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u53ce\u76ca\u6027\u306e\u5411\u4e0a\u3084\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5c0e\u5165\u3084\u904b\u7528\u306b\u306f\u30b3\u30b9\u30c8\u3084\u52b4\u529b\u304c\u4f34\u3046\u305f\u3081\u3001\u81ea\u793e\u306e\u898f\u6a21\u3084\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u306f\u5229\u76ca\u306e\u6700\u5927\u5316\u3084\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u306b\u6b20\u304b\u305b\u306a\u3044\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u305d\u306e\u4e2d\u3067\u300cABC\uff08Activity Based Costing\uff09\u300d\u306f\u3001\u6d3b\u52d5\u30d9\u30fc\u30b9\u3067\u30b3\u30b9\u30c8\u3092\u6b63\u78ba\u306b\u5272\u308a\u5f53\u3066\u308b\u624b\u6cd5\u3068\u3057 &#8230; <\/p>\n","protected":false},"author":1,"featured_media":2969,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[15,1364],"tags":[2346,2348,1466,2349,2351,1375,2352,2347,82,2350],"_links":{"self":[{"href":"https:\/\/rad-st.jp\/index.php?rest_route=\/wp\/v2\/posts\/3628"}],"collection":[{"href":"https:\/\/rad-st.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rad-st.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rad-st.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rad-st.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3628"}],"version-history":[{"count":1,"href":"https:\/\/rad-st.jp\/index.php?rest_route=\/wp\/v2\/posts\/3628\/revisions"}],"predecessor-version":[{"id":3629,"href":"https:\/\/rad-st.jp\/index.php?rest_route=\/wp\/v2\/posts\/3628\/revisions\/3629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rad-st.jp\/index.php?rest_route=\/wp\/v2\/media\/2969"}],"wp:attachment":[{"href":"https:\/\/rad-st.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rad-st.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rad-st.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}