{"id":288,"date":"2023-01-08T17:26:01","date_gmt":"2023-01-08T08:26:01","guid":{"rendered":"https:\/\/www.it-keiri-hunter.com\/?p=288"},"modified":"2025-03-23T17:55:07","modified_gmt":"2025-03-23T08:55:07","slug":"abc%e6%b4%bb%e5%8b%95%e5%9f%ba%e6%ba%96%e5%8e%9f%e4%be%a1%e8%a8%88%e7%ae%97%e3%81%a8abm%e6%b4%bb%e5%8b%95%e5%9f%ba%e6%ba%96%e5%8e%9f%e4%be%a1%e7%ae%a1%e7%90%86%e3%81%a8%e3%81%af%ef%bc%9f%e3%80%80","status":"publish","type":"post","link":"https:\/\/www.it-keiri-hunter.com\/?p=288","title":{"rendered":"ABC(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97)\u3068ABM(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u7ba1\u7406)\u3068\u306f\uff1f\u3000\u6a19\u6e96\u539f\u4fa1\u8a08\u7b97\u306e\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u65b9\u6cd5\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac\uff01"},"content":{"rendered":"\n

\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u539f\u4fa1\u8a08\u7b97\u306e\u624b\u6cd5\u3068\u3057\u3066\u3001\u6a19\u6e96\u539f\u4fa1\u8a08\u7b97<\/strong>\u306f\u9577\u5e74\u306b\u308f\u305f\u308a\u5229\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u6a19\u6e96\u539f\u4fa1\u8a08\u7b97<\/strong>\u3067\u306f\u3001\u88fd\u9020\u73fe\u5834\u306e\u6750\u6599\u306e\u4f7f\u7528\u91cf\u3084\u4f5c\u696d\u6642\u9593\u306e\u5dee\u7570\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u751f\u7523\u6027\u3092\u7ba1\u7406\u3059\u308b\u65b9\u6cd5\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n

\"\"<\/div>
\n

\u8fd1\u5e74\u306e\u30b3\u30ed\u30ca\u798d\u3092\u80cc\u666f\u306b\u3001\u5de5\u5834\u306e\u81ea\u52d5\u5316\u304c\u52a0\u901f\u3057\u3001\u7523\u696d\u7528\u30ed\u30dc\u30c3\u30c8\u306e\u5c0e\u5165\u304c\u9032\u3080\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u6570\u304c\u6e1b\u5c11\u3057\u3001\u6a19\u6e96\u539f\u4fa1\u3068\u5b9f\u969b\u539f\u4fa1\u306e\u4e56\u96e2\u304c\u5c0f\u3055\u304f\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<\/span><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n

\u3053\u306e\u3088\u3046\u306a\u5909\u5316\u306e\u4e2d\u3067\u3001\u65b0\u305f\u306a\u539f\u4fa1\u8a08\u7b97\u3068\u539f\u4fa1\u7ba1\u7406\u306e\u624b\u6cd5\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u3001\u300cABC(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97)\u300d\u3068\u300cABM(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u7ba1\u7406)\u300d<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u300cABC(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97)\u300d\u3068\u300cABM(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u7ba1\u7406)\u300d<\/span><\/strong>\u306e\u624b\u6cd5\u306e\u4ed5\u7d44\u307f\u3084\u6a19\u6e96\u539f\u4fa1\u8a08\u7b97<\/span><\/strong>\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n

 \u3010ABC(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97)\u3011\u3068\u306f<\/b><\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

ABC(Activity-Based Costing)<\/strong>\u306f\u3001\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u3068\u547c\u3070\u308c\u308b\u624b\u6cd5\u3067\u3001\u9593\u63a5\u8cbb\u3092\u300c\u6d3b\u52d5(Activity)\u300d\u3068\u3044\u3046\u5358\u4f4d\u3067\u5272\u308a\u5f53\u3066\u3001\u305d\u306e\u6d3b\u52d5\u3092\u57fa\u6e96\u306b\u3057\u3066\u88fd\u54c1\u306e\u539f\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n\n\n

\"\"<\/div>
\n

\u6a19\u6e96\u539f\u4fa1\u8a08\u7b97\u306e\u3088\u3046\u306b\u90e8\u9580\u3054\u3068\u306b\u5272\u308a\u5f53\u3066\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6d3b\u52d5\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u6b63\u78ba\u306a\u539f\u4fa1\u914d\u5206\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\n<\/span><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n

ABC\u306e\u4ed5\u7d44\u307f<\/span><\/strong><\/p>\n\n\n\n

\n
<\/div>
\u30b3\u30b9\u30c8\u30fb\u30d7\u30fc\u30eb\u306e\u8a2d\u5b9a<\/div>
\n

\u9593\u63a5\u8cbb\u3092\u96c6\u8a08\u3059\u308b\u305f\u3081\u306e\u6d3b\u52d5\u5358\u4f4d\uff08\u30b3\u30b9\u30c8\u30fb\u30d7\u30fc\u30eb\uff09\u3092\u8a2d\u5b9a\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n

<\/div>
\u8cc7\u6e90\u4f5c\u7528\u56e0\u306e\u8a2d\u5b9a<\/div>
\n

\u6d3b\u52d5\u306b\u6d88\u8cbb\u3055\u308c\u308b\u8cc7\u6e90\u3092\u7279\u5b9a\u3057\u3001\u914d\u8ce6\u57fa\u6e96\uff08\u8cc7\u6e90\u4f5c\u7528\u56e0\uff09\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n

<\/div>
\u6d3b\u52d5\u4f5c\u7528\u56e0\u306e\u8a2d\u5b9a<\/div>
\n

\u6d3b\u52d5\u304c\u88fd\u54c1\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u5206\u6790\u3057\u3001\u88fd\u54c1\u3054\u3068\u306b\u9593\u63a5\u8cbb\u3092\u914d\u5206\u3059\u308b\u57fa\u6e96\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n

<\/div>
\u539f\u4fa1\u8a08\u7b97\u306e\u5b9f\u65bd<\/div>
\n

\u6d3b\u52d5\u3054\u3068\u306b\u96c6\u8a08\u3055\u308c\u305f\u9593\u63a5\u8cbb\u3092\u3001\u88fd\u54c1\u3054\u3068\u306b\u5272\u308a\u5f53\u3066\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u6b63\u78ba\u306a\u88fd\u54c1\u539f\u4fa1\u3092\u7b97\u51fa\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n

\n

ABC\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/p>\n\n\n\n

\u539f\u4fa1\u306e\u7cbe\u5ea6\u5411\u4e0a<\/strong><\/p>\n\n\n\n

    \n
  • \u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u57fa\u6e96\u3092\u3088\u308a\u7d30\u304b\u304f\u8a2d\u5b9a\u3067\u304d\u308b\u305f\u3081\u3001\u88fd\u54c1\u3054\u3068\u306e\u6b63\u78ba\u306a\u539f\u4fa1\u304c\u628a\u63e1\u53ef\u80fd\u3002<\/span><\/li>\n<\/ul>\n\n\n\n

    \u30b3\u30b9\u30c8\u524a\u6e1b\u306e\u53ef\u80fd\u6027<\/strong><\/p>\n\n\n\n

      \n
    • \u6d3b\u52d5\u3054\u3068\u306b\u30b3\u30b9\u30c8\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u7121\u99c4\u306a\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u308b\u3002<\/span><\/li>\n<\/ul>\n\n\n\n

      \u6226\u7565\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u304c\u53ef\u80fd<\/strong><\/p>\n\n\n\n

        \n
      • \u3069\u306e\u6d3b\u52d5\u304c\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u660e\u78ba\u306b\u3057\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u6d3b\u304b\u305b\u308b\u3002<\/span><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n
        \n

        ABC\u306e\u5177\u4f53\u4f8b<\/span><\/strong><\/p>\n\n\n\n

        \u54c1\u8cea\u691c\u67fb\u306e\u539f\u4fa1\u3092\u914d\u8ce6\u3059\u308b\u5834\u5408\u3001\u54c1\u8cea\u691c\u67fb\u306e\u56de\u6570\u3092\u57fa\u6e96\u306b\u3059\u308b\u3068\u3001\u539f\u4fa1\u3068\u56de\u6570\u306e\u9593\u306b\u6bd4\u4f8b\u95a2\u4fc2\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

        \u3053\u308c\u306b\u3088\u308a\u3001\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u306e\u7cbe\u5ea6\u304c\u5411\u4e0a\u3057\u3001\u6b63\u78ba\u306a\u30b3\u30b9\u30c8\u7ba1\u7406\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n

        ABM(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u7ba1\u7406)\u3011\u3068\u306f<\/b><\/h2>\n\n\n\n
        \"\"<\/figure>\n\n\n\n

        ABM(Activity-Based Management)<\/strong>\u306f\u3001\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u7ba1\u7406\u306e\u3053\u3068\u3067\u3001ABC\u306e\u6982\u5ff5\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u5316\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u3092\u76ee\u7684\u3068\u3057\u305f\u7ba1\u7406\u624b\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n

        ABM\u306e\u4ed5\u7d44\u307f<\/span><\/strong><\/p>\n\n\n\n

        \n
        <\/div>
        \u6d3b\u52d5\u5206\u6790<\/div>
        \n

        \u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u308f\u308b\u5f93\u696d\u54e1\u3001\u6642\u9593\u3001\u30b3\u30b9\u30c8\u3092\u5206\u6790\u3057\u3001\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u6d3b\u52d5\u3068\u7121\u99c4\u306a\u6d3b\u52d5\u3092\u7279\u5b9a\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n

        <\/div>
        \u539f\u56e0\u4f5c\u7528\u56e0\u5206\u6790<\/div>
        \n

        \u9593\u63a5\u8cbb\u306e\u767a\u751f\u539f\u56e0\u3092\u660e\u78ba\u306b\u3057\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u306e\u305f\u3081\u306e\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n

        <\/div>
        \u696d\u7e3e\u6e2c\u5b9a<\/div>
        \n

        \u6d3b\u52d5\u3054\u3068\u306b\u6210\u679c\u3092\u6e2c\u5b9a\u3057\u3001\u6539\u5584\u3059\u3079\u304d\u70b9\u3092\u7279\u5b9a\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n

        \n

        ABM\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/p>\n\n\n\n

        \u7121\u99c4\u306a\u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/strong><\/p>\n\n\n\n

          \n
        • \u4fa1\u5024\u3092\u751f\u307f\u51fa\u3055\u306a\u3044\u6d3b\u52d5\u3092\u6392\u9664\u3057\u3001\u52b9\u7387\u7684\u306a\u904b\u55b6\u3092\u5b9f\u73fe\u3002<\/span><\/li>\n<\/ul>\n\n\n\n

          \u696d\u52d9\u6539\u5584\u306e\u4fc3\u9032<\/strong><\/p>\n\n\n\n

            \n
          • \u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u53ef\u8996\u5316\u3057\u3001\u6539\u5584\u70b9\u3092\u660e\u78ba\u306b\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n\n\n\n

            \u5229\u76ca\u7387\u306e\u5411\u4e0a<\/strong><\/p>\n\n\n\n

              \n
            • \u9ad8\u4ed8\u52a0\u4fa1\u5024\u306e\u6d3b\u52d5\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3057\u3001\u53ce\u76ca\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3002<\/span><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n
              \n

              ABM\u306e\u5177\u4f53\u4f8b<\/span><\/strong><\/p>\n\n\n\n

              \u88fd\u9020\u696d\u3067\u691c\u54c1\u4f5c\u696d\u306b\u591a\u304f\u306e\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u691c\u54c1\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u76f4\u3057\u3001\u81ea\u52d5\u5316\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

              \u3053\u306e\u3088\u3046\u306b\u3001ABM\u306f\u696d\u52d9\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u7ba1\u7406\u624b\u6cd5\u3067\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n

              ABC\u3068ABM\u306e\u9055\u3044<\/h2>\n\n\n\n
              \"\"<\/figure>\n\n\n\n
              \u9805\u76ee<\/th>ABC(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97)<\/strong>\u00a0<\/td>ABM(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u7ba1\u7406)<\/strong><\/td><\/tr>
              \u76ee\u7684<\/th>\u88fd\u54c1\u3054\u3068\u306e\u6b63\u78ba\u306a\u539f\u4fa1\u7b97\u51fa<\/td>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u5316\u3068\u30b3\u30b9\u30c8\u524a\u6e1b<\/td><\/tr>
              \u624b\u6cd5<\/th>\u6d3b\u52d5\u5358\u4f4d\u3067\u539f\u4fa1\u3092\u914d\u8ce6<\/td>\u6d3b\u52d5\u3054\u3068\u306e\u696d\u52d9\u6539\u5584\u3092\u884c\u3046\u00a0<\/td><\/tr>
              \u5bfe\u8c61<\/th>\u88fd\u9020\u539f\u4fa1\u306e\u8a08\u7b97<\/td>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u5168\u822c<\/td><\/tr>
              \u671f\u5f85\u52b9\u679c<\/th>\u88fd\u54c1\u5225\u306e\u6b63\u78ba\u306a\u539f\u4fa1\u8a08\u7b97<\/td>\u696d\u52d9\u52b9\u7387\u5411\u4e0a\u3068\u30b3\u30b9\u30c8\u524a\u6e1b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
              \n

              \u6a19\u6e96\u539f\u4fa1\u8a08\u7b97\u3068\u306e\u9055\u3044<\/strong><\/span><\/strong><\/p>\n\n\n\n

              \u914d\u8ce6\u306e\u8996\u70b9<\/strong><\/strong><\/p>\n\n\n\n

                \n
              • \u6a19\u6e96\u539f\u4fa1\u8a08\u7b97<\/strong>\u3067\u306f\u3001\u90e8\u9580\u3092\u57fa\u6e96\u306b\u9593\u63a5\u8cbb\u3092\u914d\u8ce6\u3057\u307e\u3059\u3002<\/li>\n\n\n\n
              • ABC\/ABM<\/strong>\u3067\u306f\u3001\u6d3b\u52d5\u3092\u57fa\u6e96\u306b\u9593\u63a5\u8cbb\u3092\u914d\u8ce6\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n

                \u6d3b\u52d5\u3078\u306e\u7126\u70b9<\/strong><\/p>\n\n\n\n

                  \n
                • \u6a19\u6e96\u539f\u4fa1\u8a08\u7b97<\/strong>\u306f\u4e3b\u306b\u6570\u91cf\u3084\u6642\u9593\u5dee\u7570\u306e\u5206\u6790\u3092\u91cd\u8996\u3057\u307e\u3059\u3002<\/li>\n\n\n\n
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