{"id":5521,"date":"2020-07-26T18:49:40","date_gmt":"2020-07-26T09:49:40","guid":{"rendered":"https:\/\/www.management-consultant.info\/?p=5521"},"modified":"2020-07-26T18:50:05","modified_gmt":"2020-07-26T09:50:05","slug":"%e5%8f%af%e5%a4%89%e8%b2%bb%e7%94%a8%e3%81%a8%e5%9b%ba%e5%ae%9a%e8%b2%bb%e7%94%a8%e3%81%a3%e3%81%a6%e3%81%a9%e3%82%93%e3%81%aa%e8%b2%bb%e7%94%a8%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.management-consultant.info\/?p=5521","title":{"rendered":"\u53ef\u5909\u8cbb\u7528\u3068\u56fa\u5b9a\u8cbb\u7528\u3063\u3066\u3069\u3093\u306a\u8cbb\u7528\uff1f"},"content":{"rendered":"<p>\u524d\u56de\u306e\u8a18\u4e8b\u3067\u306f\u7d4c\u6e08\u5b66\u3067\u4f7f\u3046\u77ed\u671f\u3068\u9577\u671f\u3068\u3044\u3046\u7528\u8a9e\u306f<br \/>\n\u4f1a\u8a08\u5b66\u3068\u306f\u3061\u3087\u3063\u3068\u9055\u3046\u3088\u3063\u3066\u8a71\u3092\u3057\u307e\u3057\u305f\u3002<br \/>\n\u21d2<a href=\"https:\/\/www.management-consultant.info\/?p=5511\" target=\"_blank\">\u30df\u30af\u30ed\u7d4c\u6e08\u5b66\u306b\u304a\u3051\u308b\u77ed\u671f\u3068\u9577\u671f\u306e\u9055\u3044<\/a><\/p>\n<p>\u540c\u3058\u8cbb\u7528\u3067\u3042\u3063\u3066\u3082<br \/>\n\u77ed\u671f\u3068\u9577\u671f\u3067\u306f\u3001\u53d6\u308a\u6271\u3044\u65b9\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306e\u8a18\u4e8b\u3067\u306f\u3001<br \/>\n\u53ef\u5909\u8cbb\u7528\u3068\u56fa\u5b9a\u8cbb\u7528\u3063\u3066\u3069\u3093\u306a\u8cbb\u7528\u306a\u306e\u304b\uff1f\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u53ef\u5909\u8cbb\u7528\u3001\u56fa\u5b9a\u8cbb\u7528\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u53ef\u5909\u8cbb\u7528\u3068\u56fa\u5b9a\u8cbb\u7528\u306e\u30b0\u30e9\u30d5<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u53ef\u5909\u8cbb\u7528\u3001\u56fa\u5b9a\u8cbb\u7528\u3068\u306f\uff1f<\/span><\/h2>\n<img loading=\"lazy\" src=\"https:\/\/www.management-consultant.info\/wp-content\/uploads\/2020\/07\/costzoudai20200727hpd.jpg\" alt=\"\u53ef\u5909\u8cbb\u7528 \u56fa\u5b9a\u8cbb\u7528\" width=\"620\" height=\"413\" class=\"alignnone size-full wp-image-5525\" srcset=\"https:\/\/www.management-consultant.info\/wp-content\/uploads\/2020\/07\/costzoudai20200727hpd.jpg 620w, https:\/\/www.management-consultant.info\/wp-content\/uploads\/2020\/07\/costzoudai20200727hpd-300x200.jpg 300w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/>\n<div class=\"boxstyle01\">\n<p class=\"check08\"><span class=\"redb16\">\u7dcf\u8cbb\u7528\u306f<\/span><\/p>\n<p>\u30fb\u53ef\u5909\u8cbb\u7528\uff08Variable Cost)<br \/>\n\u30fb\u56fa\u5b9a\u8cbb\u7528\uff08Fixed Cost)<\/p><\/div>\n<p>\u306e2\u3064\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53ef\u5909\u8cbb\u7528\uff08VC)\u306f\u5909\u52d5\u8cbb\u3068\u3088\u3076\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3044\u308d\u3044\u308d\u3068\u5909\u5316\u3059\u308b\u304b\u3089\u53ef\u5909\u8cbb\u7528\u3068\u304b\u5909\u52d5\u8cbb\u3068\u304b\u8a00\u3063\u305f\u308a\u3059\u308b\u3093\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6d88\u3057\u30b4\u30e0\u306e\u751f\u7523\u91cf\u304c\u5909\u5316\u3059\u308b\u3068<br \/>\n\u3044\u308d\u3044\u308d\u3068\u8cbb\u7528\u306e\u5927\u304d\u3055\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u90e8\u5206\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<br \/>\n\u3053\u3046\u3044\u3046\u306e\u304c\u53ef\u5909\u8cbb\u7528\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f<span class=\"redb16\">\u4eba\u4ef6\u8cbb\u306f\u53ef\u5909\u8cbb\u7528\u306b\u8a72\u5f53<\/span>\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u6d88\u3057\u30b4\u30e0\u30921\u30ab\u6708\u3067\uff11\u4e07\u500b\u4f5c\u308a\u3001\u4eba\u4ef6\u8cbb\u304c\uff11\uff10\uff10\u4e07\u5186\u304b\u304b\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u7fcc\u6708\u6d88\u3057\u30b4\u30e0\uff11\u30ab\u6708\u3067\uff12\u4e07\u500b\u306b\u5897\u3048\u3001\u4eba\u4ef6\u8cbb\u3082\uff12\uff10\uff10\u4e07\u5186\u306b\u5897\u3048\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3093\u306a\u611f\u3058\u3067\u751f\u7523\u91cf\u304c\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3059\u308b\u3068<br \/>\n\u305d\u306e\u5897\u6e1b\u306b\u5fdc\u3058\u306a\u304c\u3089\u8cbb\u7528\u3082\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3059\u308b\u3082\u306e\u3092\u53ef\u5909\u8cbb\u7528\u3068\u304b\u5909\u52d5\u8cbb\u3068\u304b<br \/>\n\u8a00\u3063\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u56fa\u5b9a\u8cbb\u306fFC\u3068\u7565\u3057\u3066\u8a00\u3046\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u56fa\u5b9a\u8cbb\u306f\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b\u3001\u52d5\u304b\u306a\u3044\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u5149\u71b1\u8cbb\u306e\u57fa\u672c\u6599\u91d1\u306f\u56fa\u5b9a\u8cbb\u3067\u3059\u3002<br \/>\n\u96fb\u6c17\u4ee3\u306e\u57fa\u672c\u6599\u91d1\u306f\u3069\u308c\u3060\u3051\u96fb\u6c17\u3092\u4f7f\u3063\u3066\u3082\u4f7f\u308f\u306a\u304f\u3066\u3082<br \/>\n\u91d1\u984d\u306f\u540c\u3058\u3067\u3059\u3002\u5909\u5316\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4eca\u6708\u306e\u96fb\u6c17\u4ee3\u306e\u57fa\u672c\u6599\u91d1\u306f\uff11\u4e07\u5186\u3067<br \/>\n\u7fcc\u6708\u306e\u96fb\u6c17\u6599\u91d1\u306e\u57fa\u672c\u6599\u91d1\u3082\uff11\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u3053\u3093\u306a\u611f\u3058\u3067\u751f\u7523\u91cf\u306f\u5897\u6e1b\u3057\u3066\u3044\u308b\u306e\u306b<br \/>\n\u5909\u5316\u3057\u306a\u3044\u56fa\u5b9a\u3055\u308c\u305f\u8cbb\u7528\u306e\u3053\u3068\u3092\u56fa\u5b9a\u8cbb\uff08FC)\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-2\">\u53ef\u5909\u8cbb\u7528\u3068\u56fa\u5b9a\u8cbb\u7528\u306e\u30b0\u30e9\u30d5<\/span><\/h2>\n<p>\u7dcf\u8cbb\u7528\u306f\u53ef\u5909\u8cbb\u7528\u3068\u56fa\u5b9a\u8cbb\u7528\u306b\u5206\u96e2\u3057\u3066\u8003\u3048\u3001<br \/>\n\u6700\u5f8c\u306f\u7dcf\u5408\u3057\u3066\u8003\u3048\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u3092\u30b0\u30e9\u30d5\u3067\u8868\u3059\u3068\u3001<br \/>\n\u3053\u3093\u306a\u611f\u3058\u306b\u306a\u308a\u307e\u3059\uff08\u3053\u306e\u30b0\u30e9\u30d5\u306f\u77ed\u671f\u306e\u8cbb\u7528\u95a2\u6570\u306b\u306a\u308a\u307e\u3059\uff09\u3002<\/p>\n<img loading=\"lazy\" src=\"https:\/\/www.management-consultant.info\/wp-content\/uploads\/2020\/07\/souhiyoukyokusen20200726go.jpg\" alt=\"\u7dcf\u8cbb\u7528\u66f2\u7dda\" width=\"620\" height=\"467\" class=\"alignnone size-full wp-image-5529\" srcset=\"https:\/\/www.management-consultant.info\/wp-content\/uploads\/2020\/07\/souhiyoukyokusen20200726go.jpg 620w, https:\/\/www.management-consultant.info\/wp-content\/uploads\/2020\/07\/souhiyoukyokusen20200726go-300x226.jpg 300w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/>\n<p>\u77ed\u671f\u3068\u3044\u3046\u306e\u306f\u8a2d\u5099\u304c\u5909\u5316\u3057\u306a\u3044\u3068\u3044\u3046\u524d\u63d0\u6761\u4ef6\u306e\u3082\u3068\u3067<br \/>\n\u8cbb\u7528\u3092\u8003\u3048\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u3002<br \/>\n\u21d2<a href=\"https:\/\/www.management-consultant.info\/?p=5511\" target=\"_blank\">\u30df\u30af\u30ed\u7d4c\u6e08\u5b66\u306b\u304a\u3051\u308b\u77ed\u671f\u3068\u9577\u671f\u306e\u9055\u3044<\/a><\/p>\n<p>\u306a\u306e\u3067\u77ed\u671f\u3068\u3044\u3063\u3066\u3082\u56fa\u5b9a\u8cbb\u7528\uff08FC)\u306f\u5b58\u5728\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u96fb\u6c17\u306e\u57fa\u672c\u6599\u91d1\u306f\u77ed\u671f\u3067\u3042\u3063\u3066\u3082\u56fa\u5b9a\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b0\u30e9\u30d5\u306e\u8aac\u660e\u306b\u623b\u308a\u307e\u3059\u306d\u3002<br \/>\n\u7e26\u8ef8\u306f\u7dcf\u8cbb\u7528\uff08\u53ef\u5909\u8cbb\u7528\uff0b\u56fa\u5b9a\u8cbb\u7528\uff09\u3067<br \/>\n\u6a2a\u8ef8\u306f\u6d88\u3057\u30b4\u30e0\u306a\u3069\u306e\u751f\u7523\u91cfQ\u3067\u3059\u3002<\/p>\n<p>\u77ed\u671f\u306e\u7dcf\u8cbb\u7528\u66f2\u7dda\uff08\u8cbb\u7528\u95a2\u6570\u3068\u3082\uff09\u306f\u4e00\u822c\u7684\u306b\u4e0a\u8a18\u306e\u3088\u3046\u306b<br \/>\n\u9006S\u5b57\u578b\u306e\u66f2\u7dda\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u3001\u9752\u3044\u76f4\u7dda\u304c\u6a2a\u306b\u307e\u3063\u3059\u3050\u5f15\u304b\u308c\u3066\u3044\u307e\u3059\u306d\u3002<br \/>\n\u3053\u308c\u306f\u56fa\u5b9a\u8cbb\u7528\uff08FC)\u3067\u3059\u3002<br \/>\n\u5149\u71b1\u8cbb\u306e\u57fa\u672c\u6599\u91d1\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6d88\u3057\u30b4\u30e0\u3092\uff11\u500b\u3082\u4f5c\u3089\u306a\u304f\u3066\u3082<br \/>\n\u5149\u71b1\u8cbb\u306e\u57fa\u672c\u6599\u91d1\u306f\u4e00\u5b9a\u3067\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u5149\u71b1\u8cbb\u306e\u57fa\u672c\u6599\u91d1\u304c\uff11\u4e07\u5186\u306a\u3089\u3001<br \/>\n\u6d88\u3057\u30b4\u30e0\uff10\u500b\u3067\u3082\u3001\uff11\u500b\u3067\u3082\uff11\uff10\uff10\u500b\u3067\u3082<br \/>\n\u5149\u71b1\u8cbb\u306e\u57fa\u672c\u6599\u91d1\u306f\uff11\u4e07\u5186\u306e\u307e\u307e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u56fa\u5b9a\u8cbb\u306b\u6d88\u3057\u30b4\u30e0\u5de5\u5834\u3067\u50cd\u3044\u3066\u3044\u308b\u30b9\u30bf\u30c3\u30d5\u306e\u304a\u7d66\u6599\u304c\u5165\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u304a\u7d66\u6599\u304c\u53ef\u5909\u8cbb\u7528\u3068\u306a\u308a\u3001<br \/>\n\u4e0a\u8a18\u30b0\u30e9\u30d5\u306a\u3089\u7d2b\u8272\u306e\u3068\u3053\u308d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u9752\u3044\u56fa\u5b9a\u8cbb\u7528\u3068\u7d2b\u8272\u306e\u53ef\u5909\u8cbb\u7528\u3092\u5408\u308f\u305b\u305f<br \/>\n<span class=\"redb16\">\u8d64\u3044\u7dda\u304c\u7dcf\u8cbb\u7528\uff08TC)<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u751f\u7523\u91cfQ\u306e\u3068\u304d\u306b<br 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