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{"id":763,"date":"2012-02-01T14:45:00","date_gmt":"2012-02-01T14:45:00","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/abc%e5%8e%9f%e4%be%a1%e8%a8%88%e7%ae%97%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%ef%bc%91\/"},"modified":"2021-08-11T18:12:34","modified_gmt":"2021-08-11T18:12:34","slug":"abc-cost-accounting","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/abc-cost-accounting\/","title":{"rendered":"ABC\u539f\u4fa1\u8a08\u7b97\u306b\u3064\u3044\u3066\uff11"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; color: #808080; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u30a4\u30f3\u30c9\u30fb\u30b0\u30eb\u30ac\u30aa\u30f3\u99d0\u5728\u54e1\u306e\u8c4a\u7530\u3067\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"color: #808080; font-size: 11pt;\" lang=\"EN-US\"><span style=\"font-family: Century;\">&nbsp;<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"color: #808080;\"><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u4eca\u56de\u306f\u3001<\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-themecolor: text1;\" lang=\"EN-US\">ABC<\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-themecolor: text1;\">\u539f\u4fa1\u8a08\u7b97<\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin;\">\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"color: #808080;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"color: #808080;\"><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABC<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u539f\u4fa1\u8a08\u7b97\u3068\u306f\u3001<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">1980<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u5e74\u4ee3\u306b\u30cf\u30fc\u30d0\u30fc\u30c9\u5927\u5b66\u306e\u30ed\u30d0\u30fc\u30c8\u30fb\u30ad\u30e3\u30d7\u30e9\u30f3\u6559\u6388\u306b\u3088\u3063\u3066\u958b\u767a\u3055\u308c\u305f\u30b3\u30b9\u30c8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u624b\u6cd5\u3067\u3059\u3002\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u539f\u4fa1\u3092\u3001\u7d30\u5206\u5316\u3055\u308c\u305f\u6d3b\u52d5\u5358\u4f4d\u306b\u5f53\u3066\u306f\u3081\u3001\u305d\u308c\u3089\u30b3\u30b9\u30c8\u30c9\u30e9\u30a4\u30d0\u30fc\u3068\u547c\u3070\u308c\u308b\u539f\u4fa1\u306e\u767a\u751f\u6e90\u6cc9\u3078\u914d\u8ce6\u3059\u308b\u3053\u3068\u3067\u3088\u308a\u6b63\u78ba\u306a\u88fd\u54c1\u539f\u4fa1\u306e\u7b97\u5b9a\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"color: #808080;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"color: #808080;\"><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u305d\u3057\u3066\u3001\u3053\u306e<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABC<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u539f\u4fa1\u8a08\u7b97\u306e\u8003\u3048\u3092\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u624b\u6cd5\u3078\u3068\u767a\u5c55\u3055\u305b\u305f\u3082\u306e\u304c<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABM<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\uff08<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">Activity Based Management<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\uff09\u3067\u3059\u3002<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABC<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u539f\u4fa1\u8a08\u7b97\u304b\u3089\u7b97\u5b9a\u3055\u308c\u305f\u30b3\u30b9\u30c8\u5206\u6790\u3092\u57fa\u306b\u3001\u65e5\u6b21\u30ec\u30d9\u30eb\u306e\u696d\u52d9\u6539\u5584\u3078\u3068\u3064\u306a\u3052\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u4e8b\u696d\u6d3b\u52d5\u306e\u53ce\u76ca\u6027\u3092\u9ad8\u3081\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABM<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u3067\u306f\u3001\u6d3b\u52d5\u3084\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u306b\u3088\u308b\u539f\u4fa1\u4f4e\u6e1b\u3092\u305d\u306e\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm -0.05pt 0pt 0mm; tab-stops: 170.0mm;\"><span style=\"color: #808080;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm -0.05pt 0pt 0mm; tab-stops: 170.0mm;\"><span style=\"color: #808080;\"><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABC<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u3067\u306f\u3001\u300c\u88fd\u54c1\u304c\u6d3b\u52d5\u3092\u6d88\u8cbb\u3057\u3001\u6d3b\u52d5\u304c\u8cc7\u6e90\u3092\u6d88\u8cbb\u3059\u308b\u300d\u3068\u3044\u3046\u57fa\u672c\u7406\u5ff5\u306e\u3082\u3068\u306b\u539f\u4fa1\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u5f93\u6765\u306e\u4f1d\u7d71\u7684\u306a\u539f\u4fa1\u8a08\u7b97\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u306e\u306f\u6b21\u306e<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">2<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u70b9\u3067\u3059\u3002\u7b2c<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">1<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u306f\u3001\u4f1d\u7d71\u7684\u306a\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u539f\u4fa1\u304c\u767a\u751f\u3059\u308b\u3068\u305d\u308c\u3089\u306f\u3059\u3079\u3066\u3044\u3063\u305f\u3093\u30b3\u30b9\u30c8\u30fb\u30d7\u30fc\u30eb\u3068\u3057\u3066\u90e8\u9580\u306b\u96c6\u8a08\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABC<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u3067\u306f\u3001\u90e8\u9580\u3067\u306f\u306a\u304f\u6d3b\u52d5\u306b\u96c6\u8a08\u3055\u308c\u307e\u3059\u3002\u7b2c<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">2<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u306b\u3001\u6d3b\u52d5\u304b\u3089\u539f\u4fa1\u8a08\u7b97\u5bfe\u8c61\u306b\u539f\u4fa1\u3092\u5272\u308a\u5f53\u3066\u308b\u306e\u306b\u3001\u914d\u8ce6\u3068\u306f\u884c\u52d5\u7684\u306b\u7570\u306a\u308b\u4f5c\u7528\u56e0\uff08<\/span><span style=\"font-size: 11pt; mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">Driver<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; 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mso-bidi-font-family: Tahoma;\" lang=\"EN-US\"><span style=\"font-family: Century;\">ABM<\/span><\/span><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; font-size: 11pt; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: Tahoma;\">\u306e\u76ee\u6a19\u306f\u3001\u4f01\u696d\u6d3b\u52d5\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u305d\u306e\u3082\u306e\u306e\u6539\u9769\u306b\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7d0d\u671f\u77ed\u7e2e\u5316\u3001\u5546\u54c1\u958b\u767a\u6642\u9593\u306e\u77ed\u7e2e\u5316\u3001\u55b6\u696d\u751f\u7523\u6027\u306e\u52b9\u7387\u5316\u3068\u3044\u3063\u305f\u4f01\u696d\u6d3b\u52d5\u306e\u30d7\u30ed\u30bb\u30b9\u6539\u9769\u306b\u7740\u76ee\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm -0.05pt 0pt 0mm; tab-stops: 170.0mm;\"><br style=\"mso-ignore: vglayout;\" clear=\"all\" \/><span style=\"color: #808080;\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; color: #808080; font-size: 11pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\" lang=\"EN-US\">Tokyo Consulting Firm (India)<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; color: #808080; font-size: 11pt; mso-ascii-theme-font: minor-fareast; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast;\">\u30b0\u30eb\u30ac\u30aa\u30f3\u99d0\u5728\u54e1<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-family: '\uff2d\uff33 \u660e\u671d','serif'; 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