{"id":75578,"date":"2024-10-04T18:56:07","date_gmt":"2024-10-04T09:56:07","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=75578"},"modified":"2025-02-20T08:55:12","modified_gmt":"2025-02-19T23:55:12","slug":"%e8%b3%87%e6%9c%ac%e5%8a%b9%e7%8e%87%e3%81%a8%e3%81%af%ef%bc%9f%e4%bb%a3%e8%a1%a8%e7%9a%84%e3%81%aa%e6%8c%87%e6%a8%99%e3%82%84%e8%b3%87%e7%94%a3%e5%8a%b9%e7%8e%87%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/75578\/","title":{"rendered":"\u8cc7\u672c\u52b9\u7387\u3068\u306f\uff1f\u4ee3\u8868\u7684\u306a\u6307\u6a19\u3084\u8cc7\u7523\u52b9\u7387\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"

\u8cc7\u672c\u52b9\u7387<\/a>\u306f\u3001\u4f01\u696d\u304c\u8cc7\u672c\u3092\u6d3b\u7528\u3057\u3066\u3069\u306e\u304f\u3089\u3044\u7a3c\u304e\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u8868\u3059\u6982\u5ff5\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8cc7\u672c\u52b9\u7387\u306e\u610f\u5473\u3084\u4ee3\u8868\u7684\u306a\u6307\u6a19\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u3068\u306e\u95a2\u4fc2\u3001\u8cc7\u7523\u52b9\u7387\u3068\u306e\u9055\u3044\u3001\u8cc7\u672c\u52b9\u7387\u3092\u9ad8\u3081\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

\u8cc7\u672c\u52b9\u7387\u3068\u306f<\/h2>\n

\u8cc7\u672c\u52b9\u7387\u3068\u306f\u3001\u4f01\u696d\u304c\u682a\u4e3b\u3084\u9280\u884c\u7b49\u304b\u3089\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u3092\u52b9\u7387\u7684\u306b\u5229\u7528\u3057\u3066\u5132\u3051\u304c\u51fa\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3059\u308b\u6982\u5ff5\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u8cc7\u672c\u52b9\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u682a\u4e3b\u304b\u3089\u306e\u51fa\u8cc7\u91d1\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3092\u6d3b\u7528\u3057\u3066\u5229\u76ca\u3092\u51fa\u305b\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u8cc7\u672c\u52b9\u7387\u3092\u8868\u3059\u4ee3\u8868\u7684\u306a\u6307\u6a19<\/h2>\n

\u8cc7\u672c\u52b9\u7387\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u6570\u5024\u3092\u5229\u7528\u3057\u3066\u6e2c\u5b9a\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u8cc7\u672c\u52b9\u7387\u3092\u6e2c\u308b\u4ee3\u8868\u7684\u306a\u6307\u6a19\u306f\u3001ROE\u3001ROA\u3001ROCE\u3001ROIC\u3067\u3059\u3002<\/p>\n

ROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09<\/h3>\n

ROE\u306fReturn on Equity\u306e\u7565\u3067\u3001\u65e5\u672c\u8a9e\u3067\u306f\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387<\/a>\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n

ROE\uff08\uff05\uff09\uff1d\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u00f7\u81ea\u5df1\u8cc7\u672c\u00d7100<\/p>\n

\u81ea\u5df1\u8cc7\u672c\u3068\u306f\u3001\u682a\u4e3b\u306a\u3069\u304b\u3089\u8abf\u9054\u3057\u305f\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u306a\u3044\u8cc7\u672c\u306e\u3053\u3068\u3067\u3059\u3002\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u304b\u3089\u3082ROE\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

ROE\uff08\uff05\uff09\uff1d\u4e00\u682a\u3042\u305f\u308a\u306e\u5229\u76ca\u00f7\u4e00\u682a\u3042\u305f\u308a\u306e\u7d14\u8cc7\u7523\u00d7100<\/p>\n

ROE\u304b\u3089\u306f\u3001\u682a\u4e3b\u306a\u3069\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u984d\u3092\u3069\u306e\u304f\u3089\u3044\u52b9\u7387\u3088\u304f\u904b\u7528\u3067\u304d\u3066\u3044\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001ROE\u306e\u8a08\u7b97\u5f0f\u306b\u306f\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8ca0\u50b5\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u8cc7\u91d1\u52b9\u7387\u304c\u3088\u3044\u3068\u306f\u3044\u3048\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

ROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09<\/h3>\n

ROA\u306fReturn on Assets\u306e\u7565\u3067\u3001\u65e5\u672c\u8a9e\u3067\u306f\u7dcf\u8cc7\u7523\u5229\u76ca\u7387<\/a>\uff08\u307e\u305f\u306f\u7dcf\u8cc7\u672c\u5229\u76ca\u7387<\/a>\uff09\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span>ROA\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n

ROA\uff08\uff05\uff09\uff1d\u5f53\u671f\u7d14\u5229\u76ca\u00f7\u7dcf\u8cc7\u7523\u00d7100<\/p>\n

\u7dcf\u8cc7\u7523\u3068\u306f\u4f01\u696d\u306e\u73fe\u9810\u91d1\u3084\u58f2\u4e0a\u50b5\u6a29\u3001\u68da\u5378\u8cc7\u7523<\/a>\u3001\u56fa\u5b9a\u8cc7\u7523\u3001\u7e70\u5ef6\u8cc7\u7523<\/a>\u306a\u3069\u3001\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u8cc7\u7523\u306e\u90e8\u306b\u5206\u985e\u3055\u308c\u308b\u984d\u306e\u5408\u8a08\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

ROA\u304b\u3089\u306f\u3001\u6295\u4e0b\u3057\u305f\u8cc7\u7523\u3092\u6d3b\u7528\u3057\u3066\u3001\u3069\u308c\u3060\u3051\u52b9\u7387\u826f\u304f\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6295\u4e0b\u3057\u3066\u3044\u308b\u8cc7\u7523\u304c\u5c11\u306a\u3044\u3068\u304d\u3084\u4e00\u6642\u7684\u306b\u5f53\u671f\u7d14\u5229\u76ca\u306e\u984d\u304c\u9ad8\u304f\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306fROA\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u524d\u671f\u3068\u306e\u6bd4\u8f03\u3084\u6c7a\u7b97\u66f8<\/a>\u306e\u984d\u3068\u306e\u6bd4\u8f03\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

ROCE\uff08\u4f7f\u7528\u8cc7\u672c\u5229\u76ca\u7387\uff09<\/h3>\n

ROCE\u306fReturn on Capital Employed\u306e\u7565\u3001\u65e5\u672c\u8a9e\u3067\u306f\u4f7f\u7528\u8cc7\u672c\u5229\u76ca\u7387\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>ROCE\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n

ROCE\uff08\uff05\uff09\uff1dEBIT\u00f7\u4f7f\u7528\u8cc7\u672c\u00d7100<\/p>\n

EBIT\u3068\u306f\u3001\u5229\u606f\u304a\u3088\u3073\u7a0e\u91d1\u63a7\u9664\u524d\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u306e\u984d\u306b\u5229\u606f\u3092\u52a0\u6e1b\uff08\u652f\u6255\u5229\u606f<\/a>\u3092\u52a0\u7b97\u3001\u53d7\u53d6\u5229\u606f<\/a>\u3092\u6e1b\u7b97\uff09\u3057\u305f\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002\u4f7f\u7528\u8cc7\u672c\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u306b\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

ROCE\u304b\u3089\u306f\u3001\u4f01\u696d\u304c\u8abf\u9054\u3057\u305f\u8cc7\u91d1\uff08\u81ea\u5df1\u8cc7\u672c\u306e\u984d\uff0b\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u984d\uff09\u3092\u3069\u308c\u3060\u3051\u52b9\u7387\u826f\u304f\u5229\u76ca\u306b\u3064\u306a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

ROIC\uff08\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\uff09<\/h3>\n

ROIC\u306fReturn on Invested Capital\u306e\u7565\u3067\u3001\u65e5\u672c\u8a9e\u3067\u306f\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span>ROIC\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n

ROIC\uff08\uff05\uff09\uff1d\u7a0e\u5f15\u5f8c\u55b6\u696d\u5229\u76ca<\/a>\u00f7\u4f7f\u7528\u8cc7\u672c\u00d7100<\/p>\n

\uff08\u7a0e\u5f15\u5f8c\u55b6\u696d\u5229\u76ca\u3068\u306f\u3001\u672c\u696d\u306e\u5132\u3051\u3067\u3042\u308b\u55b6\u696d\u5229\u76ca\u304b\u3089\u6cd5\u4eba\u7a0e<\/a>\u7b49\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306e\u3053\u3068\uff09<\/p>\n

ROIC\u306f\u3001ROCE\u3068\u540c\u3058\u3088\u3046\u306b\u81ea\u5df1\u8cc7\u672c\u3068\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u6295\u4e0b\u8cc7\u672c\u306b\u6ce8\u76ee\u3057\u305f\u6307\u6a19\u3067\u3059\u3002\u305f\u3060\u3057\u3001ROCE\u3068\u7570\u306a\u308a\u3001ROIC\u306f\u55b6\u696d\u5229\u76ca\u306b\u6ce8\u76ee\u3057\u305f\u8cc7\u672c\u52b9\u7387\u3092\u6e2c\u5b9a\u3059\u308b\u6307\u6a19\u3067\u3059\u3002<\/p>\n

\u8cc7\u672c\u52b9\u7387\u3068\u8cc7\u672c\u30b3\u30b9\u30c8\u306e\u95a2\u4fc2<\/h2>\n

\u8cc7\u91d1\u8abf\u9054<\/a>\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8\u3092\u8cc7\u672c\u30b3\u30b9\u30c8\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u8cc7\u672c\u30b3\u30b9\u30c8\u306f\u3001\u8ca0\u50b5\u30b3\u30b9\u30c8\uff08\u4ed6\u4eba\u8cc7\u672c\u30b3\u30b9\u30c8\uff09\u3068\u682a\u4e3b\u8cc7\u672c<\/a>\u30b3\u30b9\u30c8\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8ca0\u50b5\u30b3\u30b9\u30c8\u306f\u3001\u4f01\u696d\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u3092\u8003\u616e\u3057\u305f\u501f\u308a\u5165\u308c\u3084\u793e\u50b5\u306e\u767a\u884c\u306a\u3069\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8\u306e\u3053\u3068\u3067\u3059\u3002\u682a\u4e3b\u8cc7\u672c\u30b3\u30b9\u30c8\u3068\u306f\u3001\u682a\u4e3b\u306e\u671f\u5f85\u53ce\u76ca\u3092\u8003\u616e\u3057\u305f\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306a\u3069\u306e\u30b3\u30b9\u30c8\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n

\u8cc7\u672c\u52b9\u7387\u3068\u8cc7\u672c\u30b3\u30b9\u30c8\u306e\u95a2\u4fc2\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u304c\u65e5\u672c\u518d\u8208\u6226\u7565\u306e\u4e00\u74b0\u3068\u3057\u3066\u516c\u8868\u3057\u305f2013\u5e74\u306e\u4f0a\u85e4\u30ec\u30dd\u30fc\u30c8\u3067\u8a00\u53ca\u3055\u308c\u307e\u3057\u305f\u3002\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u3001\u8cc7\u672c\u52b9\u7387\u306e\u6307\u6a19\u306e\u4e00\u3064\u3067\u3042\u308bROE\u304c\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u4e0a\u56de\u308b\u3053\u3068\u304c\u63d0\u8a00\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u8003\u616e\u3057\u305f\u5341\u5206\u306a\u5229\u76ca\u306e\u78ba\u4fdd\u306f\u3001\u8cc7\u672c\u52b9\u7387\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u8cc7\u672c\u52b9\u7387\u3068\u8cc7\u7523\u52b9\u7387\u306e\u9055\u3044<\/h2>\n

\u8cc7\u672c\u52b9\u7387\u304c\u8cc7\u672c\u306b\u6ce8\u76ee\u3057\u305f\u6982\u5ff5\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u8cc7\u7523\u52b9\u7387\u306f\u4f01\u696d\u306e\u3042\u3089\u3086\u308b\u8cc7\u7523\u306b\u6ce8\u76ee\u3057\u305f\u6982\u5ff5\u3067\u3059\u3002<\/b><\/span>\u8cc7\u7523\u52b9\u7387\u306e\u8cc7\u7523\u306e\u4e2d\u306b\u306f\u3001\u4f01\u696d\u304c\u6295\u4e0b\u3057\u305f\u8a2d\u5099\u3060\u3051\u3067\u306a\u304f\u3001\u4eba\u6750\u306a\u3069\u306e\u8cc7\u7523\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u8cc7\u7523\u52b9\u7387\u306f\u3001\u4f01\u696d\u304c\u6295\u4e0b\u3057\u305f\u8cc7\u7523\u304c\u3069\u308c\u3060\u3051\u5229\u76ca\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u304b\u3092\u8868\u3059\u6982\u5ff5\u3067\u3059\u3002<\/p>\n

\u8cc7\u672c\u52b9\u7387\u3092\u9ad8\u3081\u308b\u306b\u306f<\/h2>\n

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