\u4e00\u6b21\u8a66\u9a13\u304a\u75b2\u308c\u3055\u307e\u3067\u3057\u305f\u3002\u81ea\u5df1\u63a1\u70b9\u3067\u5408\u683c\u30e9\u30a4\u30f3\u3092\u8d85\u3048\u305f\u65b9\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
SNS\u4e0a\u3067\u3082\u4e8c\u6b21\u8a66\u9a13\u306e\u5b66\u7fd2\u306e\u3059\u3059\u3081\u65b9\u306b\u3064\u3044\u3066\u6ea2\u308c\u308b\u6642\u671f\u306a\u306e\u3067\u3001\u4e8b\u4f8b\u2163\u3067\u304a\u3059\u3059\u3081\u306e\u53c2\u8003\u66f8\u3068\u4f55\u3092\u5b66\u3076\u304b\u306e\u76ee\u7684\u3001\u5b66\u7fd2\u9806\u3001\u7d4c\u55b6\u5206\u6790\u3068CVP\u5206\u6790\u3001CF\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u66f8\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u304a\u3059\u3059\u3081\u53c2\u8003\u66f8\u3068\u305d\u306e\u9806\u756a<\/p>\n\n\n\n
\u2460\u30de\u30f3\u30ac\u3067\u308f\u304b\u308b\u7ba1\u7406\u4f1a\u8a08\uff08\u30aa\u30fc\u30e0\u793e\uff09\uff1a\u4e8b\u4f8b\u2163\u3067\u983b\u51fa\u306e\u5206\u91ce\u3092\u4e00\u901a\u308a\u898b\u6e21\u305b\u3001\u8ad6\u8ff0\u3067\u4f7f\u3048\u308b\u5185\u5bb9\u3082\u5165\u3063\u3066\u3044\u308b\u3002P24\u306e\u4f1a\u793e\u306e\u304a\u91d1\u306e\u6d41\u308c\u306f\u7c21\u5358\u3067\u3059\u304c\u7b2c\uff11\u554f\u7d4c\u55b6\u6307\u6a19\u3067\u5fc5\u8981\u306a\u767a\u60f3\u304c\u66f8\u304b\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u2461\u4e8b\u4f8b\u2163\u306e\u89e3\u304d\u65b9\uff08TAC\u51fa\u7248\uff09\uff1a\u6700\u521d\u306f\u57fa\u672c\u554f\u984c\u3068\u5fdc\u7528\u554f\u984c\u3092\u3059\u3059\u3081\u308b\u3002\u904e\u53bb\u554f\u30c1\u30e3\u30ec\u30f3\u30b8\u306f\u306e\u3061\u306e\u5e74\u5ea6\u6bce\u904e\u53bb\u554f\u5b9f\u6226\u306b\u3068\u3063\u3066\u304a\u304f\u3002\u2460\u3067\u8a18\u8f09\u306e\u306a\u3044CF\u8a08\u7b97\u66f8\u306f\u3053\u3053\u3067\u5b66\u7fd2\u3002
<\/p>\n\n\n\n
\u2462\u4e8b\u4f8b\u2163\u304c\u597d\u304d\u306b\u306a\u308b\u3000\u653b\u7565\u30de\u30b9\u30bf\u30fc\u30ac\u30a4\u30c9\uff08\u6226\u7814\u30b9\u30c8\u30a2\uff09\uff1a\u2461\u3067\u52a9\u8d70\u3057\u305f\u4e0a\u3067\u3082\u3046\u4e00\u6bb5\u9ad8\u3044\u30ec\u30d9\u30eb\u306e\u89e3\u304d\u65b9\u8003\u3048\u65b9\u3092\u8eab\u306b\u3064\u3051\u308b\u3002
<\/p>\n\n\n\n
\u2463\u904e\u53bb\u554f\u6f14\u7fd2\uff08\u5404\u5e74\u5ea6\u901a\u3057\u3001AAS\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff09
\u3000\u4e8b\u4f8b\u2163\u304c\u597d\u304d\u306b\u306a\u308b\u3000\u904e\u53bb\u554f\u30de\u30b9\u30bf\u30fc\u30ac\u30a4\u30c9\uff08\u6226\u7814\u30b9\u30c8\u30a2\uff09\u3000
\u3000\u2460\u304b\u3089\u2462\u3067\u3001\u904e\u53bb\u554f\u3092\u5e74\u5ea6\u6bce\u306b\u89e3\u3044\u3066\u3044\u304d\u307e\u3059\u3002\u7b54\u3048\u5408\u308f\u305b\u306b\u306f\u4e0a\u8a18\u3092\u5229\u7528\u3057\u307e\u3059\u3002\u3053\u3053\u307e\u3067\u304c\u6700\u4f4e\u9650\u9032\u3081\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002H26\u5e74\u4ee5\u964d11\u5e74\u5206\u304c\u3084\u3063\u3066\u304a\u304f\u76ee\u5b89\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u6642\u9593\u304c\u3042\u308c\u3070
\u246430\u65e5\u5b8c\u6210\uff01\u4e8b\u4f8b\u2163\u5408\u683c\u70b9\u7a81\u7834\u8a08\u7b97\u554f\u984c\u96c6\uff08\u540c\u53cb\u9928\uff09
\u3000\u5408\u683c\u8005\u3067\u3059\u3059\u3081\u308b\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u6614\u306f\u3053\u308c\u3057\u304b\u306a\u304b\u3063\u305f\u305f\u3081\u91cd\u5b9d\u3057\u307e\u3057\u305f\u304c\u3001\u5185\u5bb9\u3054\u3068\u306e\u96e3\u6613\u5ea6\u304c\u30d0\u30e9\u30d0\u30e9\u3067\u3042\u308a\u3001\u305d\u308c\u306a\u308a\u306b\u96e3\u3057\u3044\u30af\u30bb\u306e\u3042\u308b\u554f\u984c\u304c\u7a81\u7136\u51fa\u3066\u304f\u308b\u306e\u3067\u3001\u4eca\u306f\u4e0a\u306e\u2461\u3001\u2462\u3092\u3053\u306a\u3057\u305f\u5f8c\u306e\u7df4\u7fd2\u554f\u984c\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u2465\u307f\u3093\u306a\u6b32\u3057\u304b\u3063\u305f\u3000\u7c3f\u8a18\u306e\u6559\u79d1\u66f8\u3000\u65e5\u5546\uff11\u7d1a\u3000\u5de5\u696d\u7c3f\u8a18\u30fb\u539f\u4fa1\u8a08\u7b973\uff08TAC\u51fa\u7248\uff09
\u3000\u4e8b\u4f8b\u2163\u306e\u7bc4\u56f2\u3068\u88ab\u308a\u3082\u591a\u304f\u3001\u8ad6\u8ff0\u3067\u3082\u5fc5\u8981\u306a\u9805\u76ee\u304c\u7db2\u7f85\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u30aa\u30fc\u30d0\u30fc\u30ef\u30fc\u30af\u304e\u307f\u3067\u3082\u3042\u308b\u306e\u3067\u4f59\u88d5\u3042\u308b\u4eba\u3060\u3051\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n
\u4e8b\u4f8b\u2163\u3000\u983b\u51fa\u5206\u91ce\u306e\u6982\u89b3\u3000\u7d4c\u55b6\u5206\u6790\u3068CVP\u5206\u6790\u3001CF\u8a08\u7b97\u66f8<\/p>\n\n\n\n
\uff11\uff0e\u7d4c\u55b6\u5206\u6790\u3000\u7b2c\uff11\u554f
\u3000\u7d76\u5bfe\u843d\u3068\u305b\u306a\u3044\u3068\u3053\u308d\u3002\u30c6\u30ad\u30b9\u30c8\u3092\u898b\u308b\u3068\u3044\u3063\u3071\u3044\u7d4c\u55b6\u6307\u6a19\u304c\u3042\u308b\u304c\u3001\u4e8b\u4f8b\u2163\u3067\u4f7f\u3048\u308b\uff08\u4f7f\u3044\u3084\u3059\u3044\uff09\u6307\u6a19\u306f\u57fa\u672c\uff15\u3064\u3060\u3051\u3067\u3059\u3002\u805e\u304d\u65b9\u3067\u3042\u308b\u306e\u306f\u3001\u4ed6\u793e\u6bd4\u8f03\u3067D\u793e\u306e\u7279\u5fb4\u3001\u8ab2\u984c\u3092\u66f8\u304f\u3002\u524d\u5e74\u5ea6\u6bd4\u8f03\u3067\u6539\u5584\u3001\u60aa\u5316\u3092\u66f8\u304f\u3002\u3053\u306e\uff12\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002
\u3000\u524d\u8ff0\u306e\u300c\u2460\u30de\u30f3\u30ac\u3067\u308f\u304b\u308b\u7ba1\u7406\u4f1a\u8a08\u300d\u306e24\uff5e25\u30da\u30fc\u30b8\u306b\u8cc7\u91d1\u306e\u52d5\u304d\u304c\u8f09\u3063\u3066\u3044\u307e\u3059\u3002
\u3000A\uff09\u682a\u4e3b\u306e\u51fa\u8cc7\u3068\u9280\u884c\u306a\u3069\u304b\u3089\u501f\u5165\u3067\u8cc7\u91d1\u3092\u8abf\u9054\u3002\uff08\u2460\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff09
\u3000B\uff09\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u304b\u3089\u300c\u68da\u5378\u8cc7\u7523\u300d\u3084\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u3092\u8cfc\u5165\u3059\u308b\u3002
\u3000\u3000\u8cfc\u5165\u3057\u305f\u300c\u68da\u5378\u8cc7\u7523\u300d\u3084\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u304b\u3089\u751f\u307f\u51fa\u3055\u308c\u305f\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u58f2\u4e0a\u3002
\u3000\u3000\uff08\u2461\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u7387\u30fb\u2462\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387\uff09
\u3000C)\u58f2\u4e0a\u3052\u305f\u7d50\u679c\u3067\u5229\u76ca\u304c\u3067\u308b\u3002\uff08\u2463\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\u3001\u2464\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\uff09<\/p>\n\n\n\n
\u3000\u3053\u306eA\uff09\uff5eC\uff09\u306e\u6d41\u308c\u304c\u4f1a\u793e\u306e\u304a\u91d1\u306e\u52d5\u304d\u306e\u57fa\u672c\u3067\u3059\u306e\u3067\u300c\u3053\u308c\u304c\u308f\u304b\u3063\u3066\u3044\u308b\u3088\u3002\u300d\u3092
\u3000\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u5834\u304c\u3001\u4e8b\u4f8b\u2163\uff1a\u7b2c\uff11\u554f\u306e\u8a18\u8ff0\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002
\u3000\u3060\u304b\u3089\u3053\u305d\u3001\uff15\u3064\u306e\u6307\u6a19\u3092\u4f7f\u3044\u3053\u306a\u3059\u3053\u3068\u304b\u3089\u8003\u3048\u308b\u3079\u304d\u3068\u3044\u3046\u306e\u304c\u3001\u5f53\u65b9\u306e\u8003\u3048\u3067\u3059\u3002<\/p>\n\n\n\n
\u3000D\uff09\u306a\u304a\u4ee4\u548c\uff14\u5e74\u5ea6\u3067\u51fa\u984c\u3055\u308c\u305f\u4ed8\u52a0\u4fa1\u5024\u3067\u3059\u304c\u3001\u4ed8\u52a0\u4fa1\u5024\u3068\u5229\u76ca\u306e\u30a4\u30e1\u30fc\u30b8\u306e\u9055\u3044\u3092\u8aac\u660e\u3057\u3066\u304a\u304d\u307e\u3059\u3002
\u3000\u3000\u3000\u4f1a\u793e\u6d3b\u52d5\u306e\u7d50\u679c\u3067\u300c\u4f1a\u793e\u306b\u6b8b\u308b\u304a\u91d1\u300d\u304c\u5229\u76ca\u3002
\u3000\u3000\u3000\uff08\u682a\u5f0f\u4f1a\u793eXX\u3068\u3044\u3046\u7121\u6a5f\u7684\u306a\u30cf\u30b3\u304c\u4e3b\u4f53\uff09
\u3000\u3000\u3000\u3088\u3063\u3066\u4eba\u4ef6\u8cbb\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u3082\u4f1a\u793e\u306e\u5916\u306b\u6d41\u51fa\u3057\u305f\u91d1\u3068\u6349\u3048\u307e\u3059\u3002
\u3000\u3000\u3000\u4f1a\u793e\u6d3b\u52d5\u5168\u4f53\u306e\u751f\u7523\u6d3b\u52d5\u7dcf\u984d\u300c\u4f1a\u793e\u306e\u30d2\u30c8\u3084\u5404\u7a2e\u8cc7\u7523\u304c\u751f\u307f\u51fa\u3057\u305f\u4fa1\u5024\u300d\u304c\u4ed8\u52a0\u4fa1\u5024\u3002
\u3000\u3000\u3000\uff08\u30d2\u30c8\u3084\u8cc7\u7523\u3092\u542b\u3080\u6709\u6a5f\u7684\u96c6\u5408\u4f53\u304c\u4e3b\u4f53\uff09\u305d\u306e\u6d3b\u52d5\u5b9f\u7e3e\u3068\u3044\u3046\u3053\u3068\u3002
\u3000\u3000\u3000\u3088\u3063\u3066\u4eba\u4ef6\u8cbb\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\u306f\u4ed8\u52a0\u4fa1\u5024\u306b\u306f\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n
\uff12\uff0eCVP\u5206\u6790\uff08Cost Volume Profit\uff09
\u3000\u3044\u308d\u3044\u308d\u306a\u8aac\u660e\u304c\u3042\u308a\u307e\u3059\u304c\u3001
\u3000\u3000\u58f2\u4e0a\uff0d\u5909\u52d5\u8cbb\u30fc\u56fa\u5b9a\u8cbb\uff1d\u5229\u76ca\u30fb\u30fb\u30fbA\uff09
\u3000\u3053\u308c\u3092Volume\u3068Cost\u306e\u95a2\u4fc2\u304b\u3089\u91cf\u304c\u5909\u308f\u308b\u3068\u6bd4\u4f8b\u3057\u3066\u5897\u3048\u308b\u5909\u52d5\u8cbb\u3001
\u3000\u5909\u5316\u3057\u306a\u3044\u56fa\u5b9a\u8cbb\u306e\u7279\u8cea\u3092\u5229\u7528\u3057\u3066\u76ee\u6a19\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca9\u58f2\u91cf\uff1d\u58f2\u4e0a\u3092\u898b\u3064\u3051\u3088\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n
\u3000A)\u306e\u76ee\u6a19\u5229\u76ca\u3068\u91cf\u306b\u3088\u308a\u5909\u308f\u3089\u306a\u3044\u56fa\u5b9a\u8cbb\u304c\u6240\u4e0e\u3067\u3042\u308c\u3070\u3053\u308c\u3092\u307e\u3068\u3081\u3066
\u3000\u3000\u56fa\u5b9a\u8cbb\uff0b\u5229\u76ca\uff1d\u58f2\u4e0a\u9ad8\uff70\u5909\u52d5\u8cbb=\u9650\u754c\u5229\u76ca\u3000\u3068\u306a\u308c\u3070\u3088\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u3000\u9014\u4e2d\u5f0f\u306e\u66f8\u304d\u65b9\u306f
\u3000\u2460\u56fa\u5b9a\u8cbb\uff0b\u6b32\u3057\u3044\u5229\u76ca\uff1d\u6b32\u3057\u3044\u9650\u754c\u5229\u76ca\u3000\u3053\u308c\u3060\u3051\u9650\u754c\u5229\u76ca\u3092\u7a3c\u3052\u3070\u3044\u3044\u3002
\u3000\u2461\u6b32\u3057\u3044\u9650\u754c\u5229\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u58f2\u4e0a\u9ad8\u306f\u3000\u6b32\u3057\u3044\u9650\u754c\u5229\u76ca\/\u6240\u4e0e\u306e\u9650\u754c\u5229\u76ca\u7387\u3000\uff1d\u6b32\u3057\u3044\u58f2\u4e0a\u9ad8
\u3000\u3053\u306e\uff12\u6bb5\u968e\u306e\u51e6\u7406\u304c\u308f\u304b\u3063\u3066\u3044\u307e\u3059\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002
\u3000\uff08\u640d\u76ca\u5206\u5c90\u70b9\u5206\u6790\u306e\u3068\u304d\u306f\u6b32\u3057\u3044\u5229\u76ca\u304c\uff10\u3068\u3044\u3046\u3060\u3051\uff09<\/p>\n\n\n\n
3. CF\u8a08\u7b97\u66f8
\u3000\u3053\u305310\u5e74\u51fa\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e07\u304c\u4e00\u51fa\u984c\u3055\u308c\u3066\u3067\u304d\u306a\u3044\u3068\u633d\u56de\u4e0d\u80fd\u306b\u306a\u308b\u305f\u3081\u6291\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u2460\u30b9\u30bf\u30fc\u30c8\u306f\u5f53\u671f\u7a0e\u5f15\u524d\u5229\u76ca
\u2461\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u5f15\u5f53\u91d1\u7e70\u5165\u306f\u30ad\u30e3\u30b7\u30e5\u306e\u652f\u51fa\u306a\u3044\u8cbb\u7528\u3060\u304b\u3089\uff0b
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