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\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u5409\u7530 \u5e78\u5f25\u3067\u3059\u3002<\/p>\n

\u524d\u56de\u306f\u300c\u5909\u52d5\u8cbb\uff08Costos Variable\uff09\u3068\u56fa\u5b9a\u8cbb\uff08Costos Fijos\uff09\u300d<\/strong>\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002
\n\u307e\u3060\u3001\u898b\u3066\u306a\u3044\u65b9\u306f\u30ea\u30f3\u30af\u3092\u8cbc\u308a\u4ed8\u3051\u3066\u304a\u304d\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u300c\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u306f\u300cCostos Variable\u300d\u3068\u300cCostos Fijos\u300d\u306e\u7406\u89e3\u304b\u3089\u59cb\u3081\u3088<\/strong>\u300d<\/a><\/p>\n

<\/p>\n

\u305d\u3057\u3066\u3001\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u300c\u9650\u754c\u5229\u76ca\uff08Margen de contribucion\uff09\u3068\u9650\u754c\u5229\u76ca\u7387\uff08Porcentaje de margen de contribucion\uff09\u300d<\/strong>\u300d\u306b\u3064\u3044\u3066\u3067\u3059\uff01<\/p>\n

<\/p>\n

\u3010\u306f\u3058\u3081\u306b\u3011<\/h2>\n
\u524d\u56de\u307e\u3067\u306f\u3001\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002
\n\u7ba1\u7406\u4f1a\u8a08\u4e0a\u3001\u8cbb\u7528\u3092\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306b\u308f\u3051\u308b\u7406\u7531\u306b\u3064\u3044\u3066\u3082\u3042\u308b\u7a0b\u5ea6\u308f\u304b\u3063\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
\u4eca\u56de\u306f\u58f2\u4e0a\u304c\u5909\u52d5\u3059\u308b\u3068\u3001\u5909\u52d5\u3059\u308b\u5229\u76ca \u201c\u9650\u754c\u5229\u76ca\u201d <\/strong>\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002
\n\u201c\u7c97\u5229\u76ca\u201d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u306f\u805e\u3044\u305f\u3053\u3068\u306f\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u201c\u9650\u754c\u5229\u76ca\u201d\u306f\u3042\u3093\u307e\u308a\u805e\u3044\u305f\u3053\u3068\u7121\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
<\/p>\n
\u5b9f\u306f\u3001\u3053\u306e\u201c\u9650\u754c\u5229\u76ca\u201d\u3068\u3044\u3046\u3082\u306e\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f1a\u793e\u3068\u3057\u3066\u3069\u308c\u304f\u3089\u3044\u58f2\u4e0a\u3092\u4e0a\u3052\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u304b\u304c\u6c7a\u307e\u3063\u3066\u304d\u307e\u3059\u3002
\n\u305d\u3082\u305d\u3082\u3001\u58f2\u4e0a\u3092\u4e0a\u3052\u308b\u306e\u306f\u3044\u3044\u3067\u3059\u304c\u3001\u3044\u304f\u3089\u58f2\u4e0a\u3092\u4e0a\u3052\u305f\u3068\u3057\u3066\u3082\u3001\u4f1a\u793e\u3068\u3057\u3066\u306f\u5229\u76ca\u304c\u51fa\u3066\u306a\u3051\u308c\u3070\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u304c\u4f1a\u793e\u3092\u5b58\u7d9a\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u91cd\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n
\u3067\u306f\u3001\u3069\u308c\u304f\u3089\u3044\u306e\u58f2\u4e0a\u3092\u4e0a\u3052\u305f\u3089\u3001\u307f\u306a\u3055\u3093\u306e\u4f1a\u793e\u306f\u3001\u5229\u76ca\u304c\u51fa\u308b\u304b\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u304b\u3002
\n\u4eca\u56de\u306e\u8a18\u4e8b\u3092\u6700\u5f8c\u307e\u3067\u898b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u3069\u308c\u304f\u3089\u3044\u58f2\u4e0a\u3092\u4e0a\u3052\u305f\u3089\u3001\u5229\u76ca\u304c\u51fa\u308b\u306e\u304b\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3010\u9650\u754c\u5229\u76ca\u30fb\u9650\u754c\u5229\u76ca\u7387\u3011<\/h2>\n
\u30fb\u9650\u754c\u5229\u76ca\uff08Margen de contribucion\uff09<\/strong><\/h3>\n
\u524d\u56de\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u5909\u52d5\u8cbb\u3068\u306f\u58f2\u4e0a\u306e\u5897\u6e1b\u306b\u5fdc\u3058\u3066\u3001\u5897\u6e1b\u3059\u308b\u8cbb\u7528\u3067\u3042\u308a\u3001\u3053\u306e\u5909\u52d5\u8cbb\u3092\u58f2\u4e0a\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u3089\u308c\u308b\u5229\u76ca\u3092\u201c\u9650\u754c\u5229\u76ca\u201d\u3068\u8a00\u3044\u307e\u3059\u3002
\n\u3064\u307e\u308a\u3001\u9650\u754c\u5229\u76ca\u3068\u306f\u3001\u58f2\u4e0a\u306e\u5897\u6e1b\u306b\u5fdc\u3058\u3066\u3001\u5897\u6e1b\u3059\u308b\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u9650\u754c\u5229\u76ca\uff1d\u58f2\u4e0a\uff0d\u5909\u52d5\u8cbb<\/strong><\/span><\/p>\n
<\/p>\n
\u56fa\u5b9a\u8cbb\u306f\u58f2\u4e0a\u306e\u5897\u6e1b\u306b\u95a2\u308f\u3089\u305a\u3001\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u9650\u754c\u5229\u76ca\u3068\u56fa\u5b9a\u8cbb\u306e\u30d0\u30e9\u30f3\u30b9\u3067\u5229\u76ca\u304c\u51fa\u308b\u304b\u3069\u3046\u304b\u304c\u6c7a\u307e\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002
\n\u4f8b\u3048\u3070\u3001\u9650\u754c\u5229\u76ca\u3088\u308a\u56fa\u5b9a\u8cbb\u304c\u5927\u304d\u3044\u5834\u5408\u3001\u8d64\u5b57\u306b\u306a\u308a\u3001\u56fa\u5b9a\u8cbb\u3088\u3044\u9650\u754c\u5229\u76ca\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u9ed2\u5b57\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3053\u3053\u307e\u3067\u306f\u3001\u306a\u3093\u3068\u306a\u304f\u3001\u77e5\u3063\u3066\u3044\u308b\u4eba\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002
\n\u3067\u306f\u3001\u3053\u3053\u304b\u3089\u3069\u308c\u304f\u3089\u3044\u58f2\u4e0a\u3092\u4e0a\u3052\u308c\u3070\u3001\u5229\u76ca\u304c\u51fa\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
\u3044\u304d\u306a\u308a\u3067\u3059\u304c\u3001\u554f\u984c\u3067\u3059\u3002<\/p>\n
<\/p>\n
\uff1c\u554f\u984c\uff1e<\/strong><\/h3>\n
A\u793e\u304c\u5229\u76ca\u30005,000<\/strong>\u3092\u51fa\u3059\u306b\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u58f2\u4e0a\u3092\u4e0a\u3052\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
A\u793e\u306e\u73fe\u72b6\uff1a\u58f2\u4e0a\u300050,000<\/strong>\u3001\u5909\u52d5\u8cbb\u300035,000<\/strong>\u3001\u56fa\u5b9a\u8cbb\u300040,000
\n<\/strong>\u203b\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u5909\u52d5\u8cbb\u306e\u5272\u5408\u304a\u3088\u3073\u56fa\u5b9a\u8cbb\u306f\u5909\u308f\u3089\u306a\u3044\u3068\u3057\u307e\u3059<\/p>\n
<\/p>\n
\u7c21\u5358\u306b\u7b54\u3048\u3092\u3060\u305b\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002\u7b54\u3048\u306f\u3001100,000\u3067\u3059\u3002
\n\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3092\u3057\u3066\u3044\u3063\u305f\u304b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u30fb\u9650\u754c\u5229\u76ca\u7387<\/strong>\uff08Porcentaje de margen de contribucion\uff09<\/strong><\/h2>\n
\u307e\u305a\u306f\u3001\u9650\u754c\u5229\u76ca\u7387\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u9650\u754c\u5229\u76ca\u7387<\/strong>\u3068\u306f\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u9650\u754c\u5229\u76ca\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u9650\u754c\u5229\u76ca\u7387\uff1d\u9650\u754c\u5229\u76ca\u00f7\u58f2\u4e0a<\/strong><\/strong><\/span><\/p>\n
<\/p>\n
\u9650\u754c\u5229\u76ca\u7387\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5229\u76ca\u3092\u51fa\u3059\u305f\u3081\u306b\u306f\u3044\u304f\u3089\u58f2\u4e0a\u3092\u3042\u3052\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u304b\u3092\u7c21\u5358\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
\uff1c\u4f8b\uff1e<\/strong><\/h3>\n
\u4f8b\u3048\u3070\u3001\u9650\u754c\u5229\u76ca\u7387\u304c30%<\/strong>\u3001\u56fa\u5b9a\u8cbb0<\/strong>\u3067300\u306e\u5229\u76ca<\/strong>\u3092\u51fa\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3044\u304f\u3089\u58f2\u4e0a\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
\u3053\u306e\u5834\u5408\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u4e00\u5ea6\u5f53\u3066\u306f\u3081\u3066\u307f\u307e\u3059\u3002
\n\u9650\u754c\u5229\u76ca\u7387\uff0830%\uff09\uff1d\u9650\u754c\u5229\u76ca\uff08300\uff09\u00f7\u58f2\u4e0a\uff08\uff1f\uff09<\/p>\n
<\/p>\n
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\u58f2\u4e0a\uff1d\u9650\u754c\u5229\u76ca\uff08300\uff09\u00f7\u9650\u754c\u5229\u76ca\u7387\uff0830%\uff09
\n\u58f2\u4e0a\uff1d1,000<\/strong><\/p>\n
\u3064\u307e\u308a\u3001\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u9650\u754c\u5229\u76ca\u304c30%\u306a\u306e\u3067\u3001\u51fa\u3057\u305f\u3044\u5229\u76ca300\u3092\u9650\u754c\u5229\u76ca\u738730%\u3067\u5272\u308a\u623b\u305b\u3070\u3001\u5fc5\u8981\u306a\u58f2\u4e0a1,000\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n
\u3053\u3053\u307e\u3067\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u3051\u305f\u3089\u3001\u5148\u7a0b\u306e\u554f\u984c\u3082\u7c21\u5358\u3067\u3059\u3002<\/p>\n
<\/p>\n
\uff1c\u89e3\u8aac\uff1e<\/strong><\/h3>\n
A\u793e\u304c\u5229\u76ca\u30005,000<\/strong>\u3092\u51fa\u3059\u306b\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u58f2\u4e0a\u3092\u4e0a\u3052\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
A\u793e\u306e\u73fe\u72b6\uff1a\u58f2\u4e0a\u300050,000<\/strong>\u3001\u5909\u52d5\u8cbb\u300035,000<\/strong>\u3001\u56fa\u5b9a\u8cbb\u300040,000
\n<\/strong>\u203b\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u5909\u52d5\u8cbb\u306e\u5272\u5408\u304a\u3088\u3073\u56fa\u5b9a\u8cbb\u306f\u5909\u308f\u3089\u306a\u3044\u3068\u3057\u307e\u3059<\/p>\n
<\/p>\n
\u2460\u73fe\u72b6\u306e\u5229\u76ca\u3068\u9650\u754c\u5229\u76ca\u7387\u306f\u3044\u304f\u3089\u304b<\/h3>\n
\u307e\u305a\u306f\u3001\u73fe\u72b6\u306e\u5229\u76ca\u3084\u5229\u76ca\u7387\u3092\u7b97\u51fa\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
\u58f2\u4e0a50,000\uff0d\u5909\u52d5\u8cbb35,000\uff1d\u9650\u754c\u5229\u76ca15,000
\n<\/strong>\u9650\u754c\u5229\u76ca15,000\u00f7\u58f2\u4e0a50,000\uff1d\u9650\u754c\u5229\u76ca\u738730%
\n<\/strong>\u9650\u754c\u5229\u76ca15,000\uff0d\u56fa\u5b9a\u8cbb40,000\uff1d\u5229\u76ca\u25b325,000<\/strong><\/p>\n
\u3064\u307e\u308a\u3001\u73fe\u72b6\u306f\u9650\u754c\u5229\u76ca15,000<\/strong>\u3067\u3042\u308a\u3001\u9650\u754c\u5229\u76ca\u738730%<\/strong>\u3001\u5229\u76ca\u25b325,000<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u00a0<\/strong><\/p>\n
\u2461\u5229\u76ca5,000\u3092\u51fa\u3059\u305f\u3081\u306b\u306f\u3001\u3044\u304f\u3089\u306e\u9650\u754c\u5229\u76ca\u304c\u5fc5\u8981\u304b<\/h3>\n
\u6b21\u306b\u3001\u5229\u76ca5,000\u3092\u51fa\u3059\u305f\u3081\u306b\u306f\u3001\u3069\u308c\u304f\u3089\u3044\u306e\u9650\u754c\u5229\u76ca\u7387\u304c\u5fc5\u8981\u306a\u306e\u304b\u3092\u56fa\u5b9a\u8cbb\u3092\u8003\u616e\u3057\u3066\u3001\u7b97\u51fa\u3057\u3066\u3044\u304d\u307e\u3059\u3002
\n\u5229\u76ca5,000\uff0b\u56fa\u5b9a\u8cbb40,000\uff1d\u9650\u754c\u5229\u76ca45,000<\/strong><\/p>\n
\u3064\u307e\u308a\u3001\u5229\u76ca5,000<\/strong>\u3092\u51fa\u3059\u305f\u3081\u306b\u306f\u3001\u9650\u754c\u5229\u76ca45,000<\/strong>\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
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$\"\"$ $\"\"$ <\/p>\n
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\n
\u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n
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\n\u4ee5\u4e0b\u3001URL\u3088\u308a\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01
\nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n
\n
\uff1c\u53c2\u8003\u6587\u732e\uff1e<\/h3>\n
\n
https:\/\/note.com\/ttmhrmt\/n\/n1d848111b5b7<\/a><\/li>\n
https:\/\/freeway-keiri.com\/blog\/view\/255#:~:text=%E6%90%8D%E7%9B%8A%E5%88%86%E5%B2%90%E7%82%B9%E6%AF%94%E7%8E%87%E3%81%A8%E3%81%AF%E3%80%81%E5%AE%9F%E9%9A%9B%E3%81%AE%E5%A3%B2%E4%B8%8A%E9%AB%98,%E3%82%92%E8%A8%88%E7%AE%97%E3%81%97%E3%81%9F%E6%8C%87%E6%A8%99%E3%81%A7%E3%81%99%E3%80%82&text=%E6%90%8D%E7%9B%8A%E5%88%86%E5%B2%90%E7%82%B9%E6%AF%94%E7%8E%87%E3%81%AF%E4%BD%8E%E3%81%84%E3%81%BB%E3%81%A9%E8%89%AF%E3%81%8F%E3%80%81%E5%A3%B2%E4%B8%8A%E4%BD%8E%E4%B8%8B,%E3%81%A8%E3%81%84%E3%81%86%E3%81%93%E3%81%A8%E3%81%AB%E3%81%AA%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82<\/a><\/li>\n
https:\/\/keiriplus.jp\/tips\/sonekibunkiten_meyasukeisan\/<\/a><\/li>\n
https:\/\/advisors-freee.jp\/article\/category\/cat-big-01\/cat-small-02\/7531\/<\/a><\/li>\n
https:\/\/keiriplus.jp\/tips\/sonekibunkiten_keisan\/<\/a><\/li>\n
https:\/\/www.ktax-agent.jp\/business-administration\/breakthrough-ratio\/<\/a><\/li>\n<\/ul>\n
<\/p>\n
\u30b9\u30da\u30a4\u30f3\u8a9e<\/h3>\n
\n
http:\/\/www.loscostos.info\/utilidad.html<\/a><\/li>\n<\/ul>\n
\n
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