{"id":791,"date":"2014-11-24T15:10:45","date_gmt":"2014-11-24T06:10:45","guid":{"rendered":"http:\/\/quiet-hita-2227.chu.jp\/wp-ss-net\/monodukuri\/?p=791"},"modified":"2014-11-24T15:12:24","modified_gmt":"2014-11-24T06:12:24","slug":"%e6%88%90%e5%8a%9f%e3%81%99%e3%82%8b%e4%bc%81%e6%a5%ad%e3%81%af%e3%83%99%e3%82%b9%e3%83%88%e3%82%b3%e3%82%b9%e3%83%88%e3%82%92%e3%81%a4%e3%81%8f%e3%82%8a%e8%be%bc%e3%82%8041","status":"publish","type":"post","link":"https:\/\/ss-net.com\/monodukuri\/column\/20141124_791\/","title":{"rendered":"\u6210\u529f\u3059\u308b\u4f01\u696d\u306f\u30d9\u30b9\u30c8\u30b3\u30b9\u30c8\u3092\u3064\u304f\u308a\u8fbc\u3080(41)"},"content":{"rendered":"

\uff16\uff0e\u30b3\u30b9\u30c8\u306f\u30c7\u30b6\u30a4\u30f3\u3067\u304d\u308b\u304b<\/span><\/strong>
<\/span><\/p>\n

6-9\u3000\u8a31\u5bb9\u539f\u4fa1\u306f\u30d9\u30b9\u30c8\u30b3\u30b9\u30c8\u306b\u3042\u3089\u305a<\/span><\/strong><\/p>\n

\u25cf\u3000\u7523\u696d\u985e\u5225\u306b\u3088\u308b\u5236\u7d04<\/span><\/strong>
\u3000\u305f\u3057\u304b\u306b\u539f\u4fa1\u4f01\u753b<\/strong>\u306e\u8003\u3048\u65b9\u306f\u3001\u7d20\u6674\u3089\u3057\u304f\u601d\u3048\u307e\u3059\u3002\u307e\u305f\u73fe\u5b9f\u306b\u539f\u4fa1\u4f01\u753b\u3092\u63a1\u7528\u3057\u3001\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u306e\u6210\u679c\u3092\u3042\u3052\u305f\u4e8b\u4f8b\u306f\u3001\u591a\u304f\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u304c\u3001\u3053\u3053\u307e\u3067\u306e\u8aac\u660e\u304b\u3089\u304a\u6c17\u4ed8\u304d\u306e\u3088\u3046\u306b\u3001\u539f\u4fa1\u4f01\u753b\u306f\u300e\u7d44\u7acb\u52a0\u5de5\u578b\u7523\u696d\u300f\u306b\u6709\u52b9\u306a\u8ad6\u7406\u3060\u3068\u3044\u3048\u307e\u3059\u3002
\u3000\u591a\u304f\u306e\u300e\u7d20\u6750\u88c5\u7f6e\u578b\u7523\u696d\u300f\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4eee\u306b\u300c\u539f\u4fa1\u3092\u4f01\u753b\u3057\u305f\u300d\u3068\u3057\u3066\u3082\u3001\u8a31\u5bb9\u539f\u4fa1\u306e\u88fd\u54c1\u5225\u5272\u4ed8<\/strong>\u3092\u3059\u308b\u3053\u3068\u3084\u3001\u305d\u306e\u5272\u4ed8\u3092\u5b9f\u8df5\u3059\u308b\u306b\u306f\u8ad6\u7406\u7684\u306a\u7121\u7406\u304c\u3042\u308b\u306e\u3067\u3059\u3002
\u3000\u305f\u3068\u3048\u3070\u300c\u539f\u6cb9\u4fa1\u683c\u304c\u4e0a\u304c\u308b\u300d\u3053\u3068\u306b\u3088\u308b\u30b3\u30b9\u30c8\u9ad8\u306f\u300c\u5546\u54c1\u306e\u5024\u4e0a\u3052\u300d\u4ee5\u5916\u306e\u624b\u6bb5\u3084\u65b9\u6cd5\u3067\u53d6\u308a\u8fd4\u305b\u306a\u3044\u300e\u77f3\u6cb9\u7cbe\u88fd\u696d\u300f\u306a\u3069\u306e\u7acb\u5834\u306b\u306a\u3063\u3066\u307f\u308c\u3070\u308f\u304b\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u539f\u4fa1\u4f01\u753b\u3068\u3044\u3046\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u624b\u6cd5<\/strong>\u306f\u3001\u696d\u7a2e\u3084\u696d\u614b\u306b\u3088\u3063\u3066\u300e\u7406\u8ad6\u306e\u9069\u7528\u300f\u306b\u5236\u7d04\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002
\u3000\u3057\u304b\u3057\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u6280\u6cd5\u3068\u3057\u3066\u300e\u30b8\u30e3\u30b9\u30c8\uff65\u30a4\u30f3\uff65\u30bf\u30a4\u30e0\u300f\u306e\uff34\uff30\uff33<\/strong>\u3084\uff2e\uff30\uff33<\/strong>\u306b\u3057\u3066\u3082\u305d\u3046\u3067\u3059\u304c\u3001\u9069\u7528\u7bc4\u56f2\u306b\u5236\u7d04\u304c\u3042\u308b\u8003\u3048\u65b9\u306f\u3001\u4ed6\u306b\u3044\u304f\u3089\u3067\u3082\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u304a\u3088\u305d\u6280\u6cd5\u3068\u3044\u3046\u3082\u306e\u306f\u3001\u7279\u5b9a\u306e\u696d\u7a2e\u306b\u300c\u5927\u304d\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u300d\u3092\u4e0e\u3048\u308b\u65b9\u304c\u3001\u305d\u306e\u696d\u7a2e\u306b\u3068\u3063\u3066\u306f\u771f\u306b\u52b9\u679c\u7684<\/strong>\u3067\u3001\u3080\u3057\u308d\u9ad8\u304f\u8a55\u4fa1<\/strong>\u3055\u308c\u308b\u3053\u3068\u306b\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002 <\/span><\/p>\n

\u25cf\u3000\u5c0e\u5165\u4e8b\u4f8b\u306e\u3042\u308b\u4f01\u696d\u3068\u7121\u7406\u306a\u4f01\u696d<\/span><\/strong>
\u3000\u3067\u306f\u300e\u7d44\u7acb\u52a0\u5de5\u578b\u7523\u696d\u300f\u3067\u3042\u308c\u3070\u3001\u3069\u3093\u306a\u4f01\u696d\u3067\u3082\u300c\u539f\u4fa1\u4f01\u753b\u304c\u5c0e\u5165\u3067\u304d\u308b\u304b\u300d\u3068\u306a\u308b\u3068\u3001\u5fc5\u305a\u3057\u3082\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3082\u3046\u3059\u3053\u3057\u7a81\u3063\u8fbc\u3093\u3067\u3001\u5c0e\u5165\u4f01\u696d\u3068\u554f\u984c\u304c\u3042\u308b\u4f01\u696d\u306e\u5171\u901a\u70b9\u3092\u8003\u3048\u308b\u3068\u3001\u56f3\u88686-14\u306e\u3088\u3046\u306b\u6574\u7406\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002
\"\"
\u3000\u8868\u306e\u4e2d\u306e\u300e\u5c0e\u5165\u304c\u7121\u7406\u306a\u4f01\u696d\u300f\u306b\u307f\u3089\u308c\u308b\u3088\u3046\u306a\u4f01\u696d\u306b\u306f\u3001\u539f\u4fa1\u4f01\u753b\u3092\u300c\u5c0e\u5165\u3057\u305f\u3051\u308c\u3070\u300d\u8a2d\u8a08\uff65\u751f\u7523\u6761\u4ef6\u306e\u4ed5\u7d44\u307f<\/strong>\u81ea\u4f53\u3092\u300c\u5909\u66f4\u3057\u308d\u300d\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002\u3000\u3057\u304b\u3057\u65e5\u672c\u3067\u751f\u307e\u308c\u305f\u539f\u4fa1\u4f01\u753b\u306f\u3001Cost Planning \u3067\u306f\u306a\u304f Target Costing \u3068\u547d\u540d\u3055\u308c\u308b\u5148\u751f\u304c\u304a\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u6a19\u7684\u3092\u300e\u7d5e\u308a\u8fbc\u3093\u3067\u300f\u8cac\u3081\u308b\u7a4d\u6975\u7684\u306a\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u6280\u6cd5<\/strong>\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u306a\u3044\u306e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8a2d\u8a08\u30fb\u751f\u7523\u6761\u4ef6\u306e\u4ed5\u7d44\u307f\u306f\u5909\u3048\u305a\u306b\u3001\u3053\u306e\u8003\u3048\u65b9\u3092\u5fdc\u7528\u3057\u305f\u624b\u6cd5\u306e\u624b\u76f4\u3057\u304c\u3067\u304d\u306a\u3044\u304b\u3068\u8003\u3048\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002
<\/span><\/p>\n

\u25cf\u3000\u5358\u306b\u7ba1\u7406\u8005\u7528\u306e\u30c4\u30fc\u30eb\u306a\u306e\u304b<\/span><\/strong>
\u3000\u3055\u3089\u306b\u3082\u3046\u3072\u3068\u3064\u539f\u4fa1\u4f01\u753b\u306f\u3001\u8003\u3048\u65b9\u306e\u57fa\u672c\u7684\u306a\u90e8\u5206\u306b\u304a\u3044\u3066\u300e\u7b46\u8005\u306e\u4e3b\u5f35\u300f\u306b\u5408\u81f4\u3057\u306a\u3044\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u3001\u8a31\u5bb9\u539f\u4fa1<\/strong>\u3068\u30d9\u30b9\u30c8\u30b3\u30b9\u30c8<\/strong>\u306f\u9055\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002
\u3000\u539f\u4fa1\u4f01\u753b\u3067\u306f\u3001\u8a31\u5bb9\u539f\u4fa1\u5185\u306b\u5165\u308c\u3089\u308c\u308b\u3088\u3046\u306b\u300c\u539f\u4fa1\u3092\u4f01\u753b\u300d\u3057\u305f\u3046\u3048\u3067\u751f\u7523\u73fe\u5834\u304c\u305d\u308c\u3092\u8ffd\u53ca\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u300e\u597d\u6cc1\u6642\u300f\u3068\u304b\u3001\u300e\u9ad8\u5229\u76ca\u7387\u306e\u5546\u54c1\u300f\u304c\u3042\u308b\u4f1a\u793e\u3067\u306f\u3001\u8a31\u5bb9\u539f\u4fa1\u305d\u306e\u3082\u306e\u304c\u7518\u304f\u306a\u308a\u307e\u3059\u3002
\u3000\u8a31\u5bb9\u539f\u4fa1\u3092\u8ffd\u6c42\u3059\u308b\u73fe\u5834\u3067\u306f\u300c\u3044\u307e\u306f\u597d\u6cc1\u3067\u306f\u306a\u3044\u300d\u3068\u304b\u300c\u8a31\u5bb9\u539f\u4fa1\u306b\u7d0d\u3081\u308b\u3060\u3051\u3067\u7cbe\u4e00\u676f\u300d\u3068\u3044\u3046\u306e\u304c\u5b9f\u60c5\u3067\u3057\u3087\u3046\u3002\u304c\u3001\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u306e\u7d76\u5bfe\u6027<\/strong>\u304b\u3089\u3044\u3048\u3070\u3001\u3084\u306f\u308a\u8a31\u5bb9\u539f\u4fa1\u306f\u30d9\u30b9\u30c8\u30b3\u30b9\u30c8\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002
\u3000\u305d\u306e\u70b9\u3092\u8003\u616e\u3057\u306a\u3044\u73fe\u5834\u6d3b\u52d5\u304c\u3042\u308b\u3068\u3059\u308c\u3070\u3001\u3084\u306f\u308a\u539f\u4fa1\u4f01\u753b\u306f\u7ba1\u7406\u8005\u304c\u884c\u3046\u7d4c\u55b6\u8a08\u753b\u306e\u300e\u4e88\u7b97\u3092\u7d44\u3080\u305f\u3081\u306e\u65b9\u6cd5\u300f\u3067\u3042\u3063\u3066\u3082\u3001\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u6280\u6cd5<\/strong>\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002
<\/span><\/p>\n

\u25cf\u3000\u751f\u7523\u73fe\u5834\u304b\u3089\u307f\u305f\u539f\u4fa1\u4f01\u753b<\/span><\/strong>
\u3000\u4e8b\u5b9f\u3001\u7b46\u8005\u304c\u30d2\u30e4\u30ea\u30f3\u30b0\u3057\u305f\uff23<\/strong>\u793e\u306e\u4e8b\u4f8b\u3067\u3082\u3001\u539f\u4fa1\u4f01\u753b\u5c0e\u5165\u306e\u52d5\u6a5f\u306f\u3001\uff2f\uff25\uff2d<\/strong>\u88fd\u54c1\u306e\u7d0d\u5165\u5148\u306b\u300c\u53b3\u3057\u3044\u4fa1\u683c\u3092\u7a81\u304d\u4ed8\u3051\u3089\u308c\u305f\u300d\u304b\u3089\u3067\u3057\u305f\u3002\u3064\u307e\u308a\u4e00\u5b9a\u306e\u5229\u76ca\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u300e\u53d6\u5f15\u3092\u7d99\u7d9a\u300f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3069\u3046\u3057\u3066\u3082\u8a31\u5bb9\u539f\u4fa1\u306e\u4e2d\u306b\u300c\u30b3\u30b9\u30c8\u3092\u7d0d\u3081\u308b\u3053\u3068\u300d\u304c\u751f\u304d\u6b8b\u308a\u306e\u5fc5\u8981\u4e8b\u9805\u3060\u3063\u305f\u306e\u3067\u3059\u3002
\u3000\u3057\u304b\u3057\uff23<\/strong>\u793e\u3067\u300e\u539f\u4fa1\u4f01\u753b\u3092\u5c0e\u5165\u300f\u3057\u300e\u53b3\u3057\u304f\u539f\u4fa1\u7ba1\u7406\u300f\u3055\u308c\u3066\u3044\u305f\u306e\u306f\u3001\u7279\u5b9a\u306e\uff2f\uff25\uff2d\u88fd\u54c1\u306e\u751f\u7523\u90e8\u9580\u3060\u3051\u3060\u3063\u305f\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u539f\u4fa1\u4f01\u753b\u3068\u3044\u3046\u624b\u6cd5\u306e\u3082\u3068\u306b\u3001\u7ba1\u7406\u90e8\u9580\u304c\u65d7\u3092\u632f\u308a\u3001\u305d\u306e\u3082\u3068\u3067\u6c57\u3092\u304b\u3044\u305f\u306e\u306f\u7279\u5b9a\u73fe\u5834\u3060\u3051\u3067\u3001\u5168\u793e\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u306b\u53d6\u308a\u7d44\u3081\u3066\u3044\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002
\u3000\u305d\u306e\u7406\u7531\u306f\u3001\u56f3\u88686-14\u306b\u793a\u3057\u305f\u300c\u5c0e\u5165\u3092\u8e8a\u8e87\u3059\u308b\u300d\u4e8b\u60c5\u3092\u3082\u3063\u305f\u7279\u5b9a\u306e\u90e8\u9580\u304c\u3001\u793e\u5185\u306b\u3082\u3042\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u793e\u5185\u306e\u90e8\u9580\u5225\u4e8b\u60c5<\/strong>\u306f\u3001\u3069\u3053\u306e\u4f1a\u793e\u306b\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002
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