経営資源を有効活用経営管理者のための意思決定マネジメント

財務MAS

ブライトワイズコンサルティング合同会社公認会計士・税理士

金子智朗

ビズ総研会計人クラブセミナー講義録

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 1

2

5

10

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 2

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 3

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 4

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 5

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 6

A

B

A B

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 7

12,00010 1

1 3001 100

12

1 1

1

1

300 100

10 2,000 5012 2,000 60 210

90

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 8

Sunk Cost

Opportunity Cost

Copyrights© 2012 Brightwise Consulting LLC All rights reserved

2A 20 1

2 2

A 17

18 1719 A

v1.0 9

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 10

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 11

3

X

X 100

X X

X1 70

X

X

6020

515

100

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 12

4B B 1

20,000 /B

25,000B 1

1 25,000 30% 17,500

14,0004,0002,000

B1

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 13

10%%

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 14

5

60

10

30

100

1. 10% %

2. 20% %

1 60 10 1 100 1,500

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 15

6

60

40

20

10

30

40

200

11,000

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 16

160200

(Break Even Point)

200

60

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 17

f v

x

p

xBEP

y = vx + f(BEP)

y = px

xBEP = f

p v

x =f +

p v

x

x – xBEP

x

xBEP

x

y

pxBEP vxBEP f

px vx f

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 18

7 6

1.

2. 80 10,000 50,000

3. 4,000

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 19

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 20

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 21

e-mail: tkaneko@brightwise.jpURL: http://www.brightwise.jp

【解答】

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0

1

300 300 0

200 100 100

10 / 10 / 0

12 / 12 / 0

100

0 300 300 0 100 100

10 / 10 / 012 / 12 / 0

200

0 300 300100 100 0

10 / 10 / 012 / 12 / 0

300

1.

2.

3.

1

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0

2

2 18

2 17

2

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 3

||

3

60 20 20

515 15

70100 105

60 5

70

65 70

100 70

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0

4 (1/2)

0 17,500 17,500 0 14,000 14,000

4,000 4,000 0 2,000 2,000 0

3,500

marginal

0

0

> 0> 0

< 0> 0

< 0< 0

4

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0

4 (2/2)

25,000 17,500 7,50014,000 14,000 0

4,000 4,000 0 2,000 2,000 0

7,500

5

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 6

5

@30 1,500 45,000

@10 1,500 15,000

1. 100 90% x 60 x 15,000 45,000x 2,000

(2,000 1,500 ) 1,500 100 33%

2. 100 80% x 60 x 15,000 45,000x 3,000

(3,000 1,500 1,500 100 100%

Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0 7

71. (40 + 20 + 10 + 30 ) 1,000 100,000

200x = 60x + 100,000x = 714.2 715

2. 200 1,000 (60 1,000 + 100,000 ) 40,00080x (60x + 100,000) = 40,000 + 10,000x = 7,500

3. 80 4,000 (60 4,000 + 100,000 ) 20,000

80x = 60x + 100,000x = 5,000

100,000

y

x

60

200

BEP0715

40,000

BEP15,000

x11,000

80

x27,500

50,000

20,000

x34,000

＜講師紹介＞

ﾌﾞﾗｲﾄﾜｲｽﾞｺﾝｻﾙﾃｨﾝｸﾞ合同会社

代表社員 公認会計士・税理士 金子 智朗

2000 年にプライスウォーターハウスコンサルタント株式会社より

独立。実務経験に基づく会計とＩＴの専門性を活かし、会計全

般、業務プロセス、内部統制、ＩＴに関するコンサルティングを

幅広く行うとともに、企業研修や講演も多数。著書に秀和シス

テム「管理会計の基本が全てわかる本」など。