{"id":270,"date":"2026-04-29T08:32:55","date_gmt":"2026-04-29T08:32:55","guid":{"rendered":"https:\/\/kkawano.com\/?page_id=270"},"modified":"2026-04-29T08:32:55","modified_gmt":"2026-04-29T08:32:55","slug":"%e7%b5%8c%e5%96%b6%e3%82%b7%e3%83%9f%e3%83%a5%e3%83%ac%e3%83%bc%e3%82%b7%e3%83%a7%e3%83%b3%e3%82%b2%e3%83%bc%e3%83%a0","status":"publish","type":"page","link":"https:\/\/kkawano.com\/?page_id=270","title":{"rendered":"\u7d4c\u55b6\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30b2\u30fc\u30e0"},"content":{"rendered":"\n

\u3000\u79c1\uff08\u5ddd\u91ce\u514b\u5178\uff09\u306f\u3001\u7d4c\u55b6\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30b2\u30fc\u30e0\u3092\u6d3b\u7528\u3057\u3001\u5927\u5b66\u6388\u696d\u3084\u4f01\u696d\u7814\u4fee\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002

\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0<\/span><\/strong>
<\/span>
\u3000\u65e5\u672c\u5927\u5b66\u5546\u5b66\u90e8\u306e\u30bc\u30df\u30ca\u30fc\u30eb\u3001\u4f1a\u8a08\u5b9f\u8df5\u6f14\u7fd2\u306e\u6388\u696d\u5185\u3067\u3001\u6226\u7565MG\u7814\u7a76\u6240\u304c\u8ca9\u58f2\u3057\u3066\u3044\u308b\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306e\u88fd\u9020\u696d\u7248\u3092\u6d3b\u7528\u3057\u3066\u3044\u307e\u3059\u3002
\"\"
\u3000\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306f\u30011976\u5e74\u306b\u897f\u9806\u4e00\u90ce\u6c0f\u3089\u304c\u3001\u5f93\u696d\u54e1\u6559\u80b2\u3092\u76ee\u7684\u3068\u3057\u3066\u30bd\u30cb\u30fc \u4eba\u6750\u958b\u767a\u5ba4\u3092\u6bcd\u4f53\u306b\u5275\u696d\u3057\u305f\u30ad\u30e3\u30ea\u30a2\u30fb\u30c7\u30d9\u30ed\u30c3\u30d7\u30e1\u30f3\u30c8\u30fb\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\u3067\u958b\u767a\u3057\u305f\u30dc\u30fc\u30c9\u578b\u7d4c\u55b6\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30b2\u30fc\u30e0\u3067\u3059\u3002\u73fe\u5728\u3067\u306f\u3001\u6226\u7565MG\u7814\u7a76\u6240\u306f\u300c\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u300d\u3001\u305d\u306e\u4ed6\u306b\u300c\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0MG\u300d\u3001\u300cMQ\u6226\u7565\u30b2\u30fc\u30e0\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002
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\u3000\u30eb\u30fc\u30eb\u306f\u3001\u521d\u7d1a\u8005\u5411\u3051\u306e\u30b8\u30e5\u30cb\u30a2\u30eb\u30fc\u30eb\u3068\u4e2d\u4e0a\u7d1a\u8005\u5411\u3051\u306e\u30b7\u30cb\u30a2\u30eb\u30fc\u30eb\u304c\u3042\u308a\u3001\u88fd\u9020\u696d\u7248\u3001\u6d41\u901a\u696d\u7248\u306e\u57fa\u672c\u7248\u306e\u307f\u306a\u3089\u305a\u3001\u98f2\u98df\u696d\u3084\u7406\u5bb9\u5ba4\u3001\u7f8e\u5bb9\u5ba4\u3001\u8fb2\u696d\u7d4c\u55b6\u7b49\u306e\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u3082\u958b\u767a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7ba1\u7406\u4f1a\u8a08\u30fb\u539f\u4fa1\u8a08\u7b97\u3068\u3057\u3066\u306f\u3001\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3001\u640d\u76ca\u5206\u5c90\u70b9\u5206\u6790\u3092\u53d6\u308a\u5165\u308c\u3066\u3044\u308b\u70b9\u304c\u6700\u5927\u306e\u7279\u5fb4\u3067\u3059\u3002

\u3010\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0 \u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306e\u958b\u767a\u3011<\/strong>
\u3000\u79c1\u306f\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306e\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3092\u958b\u767a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30b2\u30fc\u30e0\u3067\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3068\u9023\u7d50\u6c7a\u7b97\u3092\u5b66\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3067\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u4f5c\u308a\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u9593\u3067\u7af6\u4e89\u3057\u307e\u3059\u3002

\"\"

\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306e\u7279\u5fb4<\/strong>
\u2460\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u5c02\u7528\u7528\u7d19\u3092\u9664\u3044\u3066\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306e\u88fd\u9020\u696d\u7248\u306e\u30b2\u30fc\u30e0\u76e4\u304c3\u53f0\u4ee5\u4e0a\u3042\u308c\u3070\u3001\u65b0\u305f\u306b\u30b2\u30fc\u30e0\u76e4\u3001\u30c1\u30c3\u30d7\u7b49\u306e\u6a5f\u6750\u3092\u8cfc\u5165\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u3001\u5c0e\u5165\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3066\u3044\u307e\u3059\u3002
\u2461\u30eb\u30fc\u30eb\u3082\u88fd\u9020\u696d\u7248\u3001\u30b8\u30e5\u30cb\u30a2\u30eb\u30fc\u30eb\u306e\u5ef6\u9577\u7dda\u4e0a\u306b\u4f4d\u7f6e\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306f\u3001\u88fd\u9020\u696d\u7248\u306e\u4e0a\u306b\u6210\u308a\u7acb\u3064\u8ffd\u52a0\u30eb\u30fc\u30eb\u3067\u3059\u3002
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\u2463Excel\u3092\u7528\u3044\u3066\u9023\u7d50\u8abf\u6574\u306f\u81ea\u52d5\u5316\u3057\u3066\u3044\u307e\u3059\u3002
\u2464\u88fd\u9020\u696d\u7248\u3068\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3092\u540c\u6642\u306b\u5b9f\u65bd\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3068\u3057\u3066\u3044\u307e\u3059\u3002
\u2465\u6628\u4eca\u306e\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306b\u6b20\u304f\u3053\u3068\u306e\u3067\u304d\u306a\u3044M&A\uff08\u4f01\u696d\u8cb7\u53ce\uff09\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u30b7\u30ca\u30b8\u30fc\uff08\u76f8\u4e57\u52b9\u679c\uff09\u3092\u30eb\u30fc\u30eb\u306b\u53d6\u308a\u5165\u308c\u3066\u3044\u307e\u3059\u3002
\u2466\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3068\u306e\u6700\u5927\u306e\u9055\u3044\u3068\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306f\u3001\u500b\u4eba\u6226\u3067\u306f\u306a\u304f\u3001\u30c1\u30fc\u30e0\uff08\u30b0\u30eb\u30fc\u30d7\uff09\u3068\u3057\u3066\u3001\u5229\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002

\u3010\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0 \u30d0\u30e9\u30f3\u30b9\u4f1a\u8a08MFLAC\u306e\u958b\u767a\u3011<\/strong>
\u3000MFLAC\u306f\u3001\u30d0\u30e9\u30f3\u30b9\u4f1a\u8a08\u3092\u76ee\u6307\u3057\u305f\u7d4c\u55b6\u7ba1\u7406\u624b\u6cd5\u3067\u3001Money-Focused Lucrative Accounting \uff08\u8cc7\u91d1\u91cd\u8996\u306e\u5132\u304b\u308b\u4f1a\u8a08\uff09\u3001Marginal Profit\u3001Fixed Cost\u3001Liability\u3001Asset\u3001Cash\uff08\u9650\u754c\u5229\u76ca\u3001\u56fa\u5b9a\u8cbb\u3001\u8ca0\u50b5\u3001\u8cc7\u7523\u3001\u8cc7\u91d1\uff09\u306e\u982d\u6587\u5b57\u3092\u3068\u308a\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u3067\u63a1\u7528\u3057\u3066\u3044\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\u624b\u6cd5STRAC\u3068\u8a9e\u5442\u5408\u308f\u305b\u3057\u3066\u547d\u540d\u3057\u307e\u3057\u305f\u3002
\"\"

MFLAC\u306e\u7279\u5fb4<\/strong>
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\u6ce8\uff09\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3068MLFAC\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30d0\u30e9\u30f3\u30b9\u4f1a\u8a08 MFLAC\u3068\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306e\u958b\u767a\u306b\u3064\u3044\u3066<\/a>\u300d\u300e\u6226\u7565MG\u6559\u80b2\u7814\u7a76\u300f\u7b2c2\u53f7\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002
\u6ce8\uff09\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u6226\u7565MG\u7814\u7a76\u6240\u306e\u767b\u9332\u5546\u6a19\u3067\u3059\u3002

BG21 improved by KK<\/span><\/strong><\/span>

\u3000BG21 improved by KK\u306f\u3001\u91ce\u3005\u5c71\u9686\u5e78\u5148\u751f\u3001\u9ad8\u6a4b\u53f8\u5148\u751f\u3001\u67f3\u7530\u7fa9\u7d99\u5148\u751f\u3001\u6210\u5ddd\u5fe0\u4e4b\u5148\u751f\u304c\u958b\u767a\u3057\u305fExcel\u3092\u4f7f\u3063\u305fBG21\u306e\u5927\u5e45\u6539\u826f\u7248\u3067\u3059\u3002\u91ce\u3005\u5c71\u5148\u751f\u3089\u306b\u3088\u308b\u30aa\u30ea\u30b8\u30ca\u30eb\u306eBG21\u958b\u767a\u306e\u30b3\u30f3\u30bb\u30d7\u30c8\u306f\u3001\u5b9f\u8df5\u7684\u7d4c\u55b6\u5b66\u6559\u80b2\u30c4\u30fc\u30eb\u3001\u30b7\u30f3\u30d7\u30eb\u3001\u30aa\u30fc\u30d7\u30f3&\u62e1\u5f35\u6027\u3067\u3042\u308a\u3001\u7d4c\u55b6\u5b66\u306e\u6559\u80b2\u3068\u3057\u3066\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u30b2\u30fc\u30e0\u3067\u3059\u304c\u3001\u4f1a\u8a08\u5b66\u3092\u542b\u3081\u305f\u6559\u80b2\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30eb\u30fc\u30eb\u306e\u96e3\u6613\u5ea6\u3001\u30b2\u30fc\u30e0\u306e\u6a5f\u80fd\u304c\u9ad8\u3044\u3068\u306f\u8a00\u3048\u305a\u3001\u63d0\u4f9b\u3055\u308c\u308b\u4f1a\u8a08\u60c5\u5831\u3082\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3057\u305f\u3002
\u3000\u4e00\u65b9\u3067\u3001\u91ce\u3005\u5c71\u5148\u751f\u3089\u306f\u3001\u30aa\u30fc\u30d7\u30f3\u306a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u3057\u3066\u3001\u6a5f\u80fd\u3092\u8ffd\u52a0\u958b\u767a\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u79c1\uff08\u5ddd\u91ce\u514b\u5178\uff09\u306fBG21\u3092\u6539\u9020\u3057\u3001\u4f1a\u8a08\u5b66\u6559\u80b2\u3067\u3082\u5341\u5206\u306b\u6d3b\u7528\u3067\u304d\u308b\u3053\u3068\u3092\u76ee\u6a19\u306bBG21 improved by KK\u3092\u958b\u767a\u3057\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u304c\u88fd\u9020\u696d\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001BG21 improved by KK\u306f\u5c0f\u58f2\u696d\u7248\u3067\u3059\u3002

\"\"<\/p>\n\n\n\n

BG21 improved by KK\u306e\u4e3b\u305f\u308b\u6539\u826f\u70b9<\/strong>
\u2460\u6700\u65b0\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u3002
\u2461BG21\u306b\u5bfe\u3057\u3066\u3001\u610f\u601d\u6c7a\u5b9a\u9805\u76ee\uff08\u501f\u5165\u91d1\u3001\u63a1\u7528\u3001\u8a2d\u5099\u6295\u8cc7\uff09\u3092\u5897\u3084\u3059\u3053\u3068\u3002
\u2462BG21\u306b\u5bfe\u3057\u3066\u3001\u30eb\u30fc\u30eb\u3092\u9ad8\u5ea6\u5316\u3057\u3001\u3088\u308a\u4f01\u696d\u7d4c\u55b6\u306b\u8fd1\u3065\u3051\u308b\u3053\u3068\u3002
\u2463\u63d0\u4f9b\u3055\u308c\u308b\u4f1a\u8a08\u60c5\u5831\u3092\u5145\u5b9f\u3055\u305b\u3001\u4f1a\u8a08\u60c5\u5831\u3092\u6b21\u671f\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u7d50\u3073\u4ed8\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3002
\u2464\u9060\u9694\u6388\u696d\u306b\u3082\u5bfe\u5fdc\u3068\u3059\u308b\u3053\u3068\u3002
\u2465\u696d\u7e3e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff08\u4e88\u7b97\u7de8\u6210\uff09\u3001\u5dee\u7570\u5206\u6790\uff08\u4e88\u7b97\u5b9f\u7e3e\u5dee\u7570\u5206\u6790\uff09\u6a5f\u80fd\u3092\u6709\u3059\u308b\u3053\u3068\u3002
\u2786\u4f1a\u793e\u6570\u30924\u793e\u304b\u30895\u793e\u306b\u5897\u52a0\u3055\u305b\u305f\u3053\u3068\u3002

\u6ce8\uff09\u30aa\u30ea\u30b8\u30ca\u30eb\u306eBG21\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30d3\u30b8\u30cd\u30b9\u30b2\u30fc\u30e0\u6f14\u7fd2\u2015\u610f\u601d\u6c7a\u5b9a\u80fd\u529b\u30fb\u30c7\u30fc\u30bf\u5206\u6790\u80fd\u529b\u30fb\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3092\u80b2\u3066\u308b<\/a>\u300d\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002
\u6ce8\uff09BG21 improved by KK\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u9060\u9694\u65b9\u5f0f\u306b\u3088\u308b\u7d4c\u55b6\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u30b2\u30fc\u30e0\u6388\u696d<\/a>\u300d\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u79c1\u7acb\u5927\u5b66\u60c5\u5831\u6559\u80b2\u5354\u4f1a2022\u5e74\u5ea6ICT \u5229\u7528\u306b\u3088\u308b\u6559\u80b2\u6539\u5584\u7814\u7a76\u767a\u8868\u4f1a\u8cc7\u6599\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5831\u544a\u6642\u70b9\u3067\u306fBG21 improved by KK Version5.1\u3067\u3057\u305f\u304c\u3001\u6700\u65b0\u7248\u306fVersion6.01\u3067\u3059\u3002<\/p>\n\n\n\n



<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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\u3010\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0 \u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306e\u958b\u767a\u3011\u3000\u79c1\u306f\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306e\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3092\u958b\u767a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30b2\u30fc\u30e0\u3067\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3068\u9023\u7d50\u6c7a\u7b97\u3092\u5b66\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3067\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u4f5c\u308a\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u9593\u3067\u7af6\u4e89\u3057\u307e\u3059\u3002 \u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306e\u7279\u5fb4\u2460\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u5c02\u7528\u7528\u7d19\u3092\u9664\u3044\u3066\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306e\u88fd\u9020\u696d\u7248\u306e\u30b2\u30fc\u30e0\u76e4\u304c3\u53f0\u4ee5\u4e0a\u3042\u308c\u3070\u3001\u65b0\u305f\u306b\u30b2\u30fc\u30e0\u76e4\u3001\u30c1\u30c3\u30d7\u7b49\u306e\u6a5f\u6750\u3092\u8cfc\u5165\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u3001\u5c0e\u5165\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3066\u3044\u307e\u3059\u3002\u2461\u30eb\u30fc\u30eb\u3082\u88fd\u9020\u696d\u7248\u3001\u30b8\u30e5\u30cb\u30a2\u30eb\u30fc\u30eb\u306e\u5ef6\u9577\u7dda\u4e0a\u306b\u4f4d\u7f6e\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306f\u3001\u88fd\u9020\u696d\u7248\u306e\u4e0a\u306b\u6210\u308a\u7acb\u3064\u8ffd\u52a0\u30eb\u30fc\u30eb\u3067\u3059\u3002\u2462\u88fd\u9020\u696d\u7248\u306e\u8003\u3048\u65b9\u3092\u7d99\u627f\u3057\u3001\u7d30\u304b\u306a\u9023\u7d50\u6c7a\u7b97\u51e6\u7406\u3092\u5b66\u4fee\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3092\u5b66\u4fee\u3059\u308b\u30c4\u30fc\u30eb\u3068\u3057\u3066\u3001\u30de\u30cb\u30a2\u30c3\u30af\u306a\u9023\u7d50\u8abf\u6574\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u2463Excel\u3092\u7528\u3044\u3066\u9023\u7d50\u8abf\u6574\u306f\u81ea\u52d5\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u2464\u88fd\u9020\u696d\u7248\u3068\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3092\u540c\u6642\u306b\u5b9f\u65bd\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u2465\u6628\u4eca\u306e\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306b\u6b20\u304f\u3053\u3068\u306e\u3067\u304d\u306a\u3044M&A\uff08\u4f01\u696d\u8cb7\u53ce\uff09\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u30b7\u30ca\u30b8\u30fc\uff08\u76f8\u4e57\u52b9\u679c\uff09\u3092\u30eb\u30fc\u30eb\u306b\u53d6\u308a\u5165\u308c\u3066\u3044\u307e\u3059\u3002\u2466\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3068\u306e\u6700\u5927\u306e\u9055\u3044\u3068\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306f\u3001\u500b\u4eba\u6226\u3067\u306f\u306a\u304f\u3001\u30c1\u30fc\u30e0\uff08\u30b0\u30eb\u30fc\u30d7\uff09\u3068\u3057\u3066\u3001\u5229\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002 \u3010\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0 \u30d0\u30e9\u30f3\u30b9\u4f1a\u8a08MFLAC\u306e\u958b\u767a\u3011\u3000MFLAC\u306f\u3001\u30d0\u30e9\u30f3\u30b9\u4f1a\u8a08\u3092\u76ee\u6307\u3057\u305f\u7d4c\u55b6\u7ba1\u7406\u624b\u6cd5\u3067\u3001Money-Focused Lucrative Accounting \uff08\u8cc7\u91d1\u91cd\u8996\u306e\u5132\u304b\u308b\u4f1a\u8a08\uff09\u3001Marginal Profit\u3001Fixed Cost\u3001Liability\u3001Asset\u3001Cash\uff08\u9650\u754c\u5229\u76ca\u3001\u56fa\u5b9a\u8cbb\u3001\u8ca0\u50b5\u3001\u8cc7\u7523\u3001\u8cc7\u91d1\uff09\u306e\u982d\u6587\u5b57\u3092\u3068\u308a\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u3067\u63a1\u7528\u3057\u3066\u3044\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\u624b\u6cd5STRAC\u3068\u8a9e\u5442\u5408\u308f\u305b\u3057\u3066\u547d\u540d\u3057\u307e\u3057\u305f\u3002 MFLAC\u306e\u7279\u5fb4\u3000MFLAC\u306e\u7279\u5fb4\u306f\u3001MFLAC\u3067\u7ba1\u7406\u3059\u308b\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u306f5\u6307\u6a19\u306e\u307f\u306b\u53b3\u9078\u3057\u305f\u3053\u3068\u3001\u30d0\u30e9\u30f3\u30b9\u3092\u8868\u73fe\u3059\u308b\u305f\u3081\u306b\u3001\u30ec\u30fc\u30c0\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u7528\u3044\u305f\u3053\u3068\u3001\u7dcf\u5408\u7684\u306a\u8a55\u4fa1\u70b9\u6570\u3092\u7b97\u51fa\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u91cd\u8996\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u91cd\u8996\u306e\u89b3\u70b9\u304b\u3089\u3001\u6700\u9069\u306a\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u306e\u7d44\u307f\u5408\u308f\u305b\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3001\u9650\u754c\u5229\u76ca\u7387\u3001\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u5bfe\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6bd4\u7387\u3001\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\u3001\u904b\u8ee2\u8cc7\u91d1\u6bd4\u7387\u306e5\u3064\u306e\u6307\u6a19\u3092\u53b3\u9078\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u306e\u521d\u5fc3\u8005\u3067\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u7ba1\u7406\u4f1a\u8a08\u624b\u6cd5\u3068\u3059\u308b\u305f\u3081\u30015\u3064\u306e\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u3092\u30ec\u30fc\u30c0\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u8868\u73fe\u3057\u3001\u8996\u899a\u7684\u306b\u3082\u5168\u4f53\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u52d9\u306b\u9069\u7528\u3067\u304d\u308b\u70b9\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306e\u4e2d\u3067\u3001MFLAC\u3092\u7528\u3044\u305f\u30d0\u30e9\u30f3\u30b9\u4f1a\u8a08\u3092\u5b66\u4fee\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002 \u6ce8\uff09\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u3068MLFAC\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30d0\u30e9\u30f3\u30b9\u4f1a\u8a08 MFLAC\u3068\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7248\u306e\u958b\u767a\u306b\u3064\u3044\u3066\u300d\u300e\u6226\u7565MG\u6559\u80b2\u7814\u7a76\u300f\u7b2c2\u53f7\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6ce8\uff09\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u6226\u7565MG\u7814\u7a76\u6240\u306e\u767b\u9332\u5546\u6a19\u3067\u3059\u3002 BG21 improved by KK \u3000BG21 improved by KK\u306f\u3001\u91ce\u3005\u5c71\u9686\u5e78\u5148\u751f\u3001\u9ad8\u6a4b\u53f8\u5148\u751f\u3001\u67f3\u7530\u7fa9\u7d99\u5148\u751f\u3001\u6210\u5ddd\u5fe0\u4e4b\u5148\u751f\u304c\u958b\u767a\u3057\u305fExcel\u3092\u4f7f\u3063\u305fBG21\u306e\u5927\u5e45\u6539\u826f\u7248\u3067\u3059\u3002\u91ce\u3005\u5c71\u5148\u751f\u3089\u306b\u3088\u308b\u30aa\u30ea\u30b8\u30ca\u30eb\u306eBG21\u958b\u767a\u306e\u30b3\u30f3\u30bb\u30d7\u30c8\u306f\u3001\u5b9f\u8df5\u7684\u7d4c\u55b6\u5b66\u6559\u80b2\u30c4\u30fc\u30eb\u3001\u30b7\u30f3\u30d7\u30eb\u3001\u30aa\u30fc\u30d7\u30f3&\u62e1\u5f35\u6027\u3067\u3042\u308a\u3001\u7d4c\u55b6\u5b66\u306e\u6559\u80b2\u3068\u3057\u3066\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u30b2\u30fc\u30e0\u3067\u3059\u304c\u3001\u4f1a\u8a08\u5b66\u3092\u542b\u3081\u305f\u6559\u80b2\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30eb\u30fc\u30eb\u306e\u96e3\u6613\u5ea6\u3001\u30b2\u30fc\u30e0\u306e\u6a5f\u80fd\u304c\u9ad8\u3044\u3068\u306f\u8a00\u3048\u305a\u3001\u63d0\u4f9b\u3055\u308c\u308b\u4f1a\u8a08\u60c5\u5831\u3082\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3000\u4e00\u65b9\u3067\u3001\u91ce\u3005\u5c71\u5148\u751f\u3089\u306f\u3001\u30aa\u30fc\u30d7\u30f3\u306a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u3057\u3066\u3001\u6a5f\u80fd\u3092\u8ffd\u52a0\u958b\u767a\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u79c1\uff08\u5ddd\u91ce\u514b\u5178\uff09\u306fBG21\u3092\u6539\u9020\u3057\u3001\u4f1a\u8a08\u5b66\u6559\u80b2\u3067\u3082\u5341\u5206\u306b\u6d3b\u7528\u3067\u304d\u308b\u3053\u3068\u3092\u76ee\u6a19\u306bBG21 improved by KK\u3092\u958b\u767a\u3057\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u6226\u7565MG\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b2\u30fc\u30e0\u304c\u88fd\u9020\u696d\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001BG21 improved by KK\u306f\u5c0f\u58f2\u696d\u7248\u3067\u3059\u3002 BG21 improved by 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