{"id":67893,"date":"2024-08-23T17:39:46","date_gmt":"2024-08-23T08:39:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/establish\/basic\/?p=67893"},"modified":"2026-03-17T10:19:02","modified_gmt":"2026-03-17T01:19:02","slug":"roic%e7%b5%8c%e5%96%b6%e3%81%a8%e3%81%af%ef%bc%9f%e6%8c%87%e6%a8%99%e3%81%ae%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%82%84%e6%b3%a8%e6%84%8f%e7%82%b9%e3%80%81%e9%81%a9%e3%81%97%e3%81%9f%e4%ba%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/67893\/","title":{"rendered":"ROIC\u7d4c\u55b6\u3068\u306f\uff1f\u6307\u6a19\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u3001\u9069\u3057\u305f\u4e8b\u696d\u8005\u3092\u7d39\u4ecb Description"},"content":{"rendered":"<p>ROIC\u7d4c\u55b6\u3068\u306f\u3001ROIC\uff08\u6295\u4e0b<a href=\"https:\/\/biz.moneyforward.com\/words\/2077\/\" data-internallinksmanager029f6b8e52c=\"197\" title=\"\u8cc7\u672c\u5229\u76ca\u7387\">\u8cc7\u672c\u5229\u76ca\u7387<\/a>\uff09\u3092\u6307\u6a19\u306b\u7d4c\u55b6\u3092\u884c\u3046\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u6307\u6a19\u3092\u91cd\u8996\u3059\u308b\u3053\u3068\u3067\u91d1\u878d\u6a5f\u95a2\u3084\u6295\u8cc7\u5bb6\u3078\u306e\u30a2\u30d4\u30fc\u30eb\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001ROIC\u7d4c\u55b6\u306e\u7279\u5fb4\u3084\u6ce8\u610f\u70b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>ROIC\u7d4c\u55b6\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>ROIC\u7d4c\u55b6\u3068\u306f\u3001ROIC\u3068\u547c\u3070\u308c\u308b\u6307\u6a19\u3092\u91cd\u8996\u3057\u305f\u7d4c\u55b6\u624b\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>ROIC\u306fReturn On Invested Capital\u306e\u7565\u79f0\u3067\u3042\u308a\u3001\u300c\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\u300d\u3068\u3044\u3046\u8a00\u8449\u3067\u8868\u73fe\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u300c\u6295\u4e0b\u3057\u305f\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u305f\u306e\u304b\u300d\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001ROIC\u7d4c\u55b6\u3067\u306f\u3001\u3069\u308c\u3060\u3051\u52b9\u7387\u7684\u306b\u5229\u76ca\u3092\u751f\u307f\u51fa\u305b\u3066\u3044\u308b\u304b\u304c\u91cd\u8981\u3067\u3059\u3002ROIC\u7d4c\u55b6\u306b\u57fa\u3065\u304f\u904b\u55b6\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u5bfe\u5916\u7684\u306b\u3082\u81ea\u793e\u306e\u53ce\u76ca\u6027\u3084\u52b9\u7387\u3092\u30a2\u30d4\u30fc\u30eb\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>ROIC\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<div><span style=\"background-color: #ffff99;\"><b>ROIC\u306f\u6b21\u306e\u7b97\u5f0f\u304b\u3089\u5c0e\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/div>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>ROIC\uff08\uff05\uff09\uff1dNOPAT\uff08\u7a0e\u5f15\u5f8c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\uff09\u00f7\u6295\u4e0b\u8cc7\u672c<\/strong><\/div>\n<ul>\n<li>NOPAT\uff08Net Operating Profit After Tax\uff09\uff1a\u672c\u696d\u306e\u5229\u76ca\u3092\u793a\u3059\u6307\u6a19\u3067\u3001\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f\u5f8c\u306e\u55b6\u696d\u5229\u76ca\u304b\u3089\u7b97\u51fa<\/li>\n<li>\u6295\u4e0b\u8cc7\u672c\uff1a\u4e8b\u696d\u3078\u6295\u4e0b\u3055\u308c\u305f\u8cc7\u672c\u306e\u7dcf\u984d\u3067\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d<\/li>\n<\/ul>\n<p>\u540c\u3058\u6295\u4e0b\u8cc7\u672c\u306e\u984d\u306b\u5bfe\u3057\u3066\u55b6\u696d\u5229\u76ca\u304c\u5927\u304d\u3044\u307b\u3069ROIC\u306e\u5024\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u55b6\u696d\u5229\u76ca\u306e\u984d\u304c\u540c\u3058\u3067\u3082\u3001\u6295\u4e0b\u8cc7\u672c\u306e\u984d\u304c\u5c11\u306a\u3044\u306a\u3089ROIC\u306e\u5024\u306f\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u300c\u52b9\u7387\u3088\u304f\u7a3c\u3052\u305f\u300d\u3068\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>ROIC\u306e\u9069\u5207\u306a\u5024\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7684\u306b\u306f7\uff05\u4ee5\u4e0a\u306eROIC\u304c\u597d\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u300cROIC\u306f\u25cb\u25cb\uff05\u4ee5\u4e0a\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u306a\u3069\u3068\u5171\u901a\u306e\u8a55\u4fa1\u57fa\u6e96\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/b><\/span>\u3082\u3061\u308d\u3093\u3001\u3067\u304d\u308b\u3060\u3051\u5927\u304d\u306a\u5024\u3092\u51fa\u305b\u305f\u65b9\u304c\u3088\u3044\u306e\u3067\u3059\u304c\u3001\u696d\u754c\u3084\u696d\u7a2e\u3001\u4f01\u696d\u306e\u898f\u6a21\u3001\u6210\u9577\u6bb5\u968e\u306b\u3088\u3063\u3066\u9069\u5207\u306a\u5024\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ed6\u793e\u306b\u6bd4\u3079\u3066ROIC\u306e\u5024\u304c\u4f4e\u3044\u5834\u5408\u3001\u305d\u306e\u4f01\u696d\u304c\u52a3\u3063\u3066\u3044\u308b\u3068\u3059\u3050\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u907f\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7279\u306b\u3001\u682a\u4e3b\u306a\u3069\u5f53\u8a72\u4f01\u696d\u306b\u51fa\u8cc7\u3092\u3057\u305f\u65b9\u3068\u3057\u3066\u306f\u3001\u5358\u7d14\u306bROIC\u3092\u898b\u308b\u3060\u3051\u3067\u306a\u304f\u30ea\u30bf\u30fc\u30f3\u3092\u8868\u3059WACC\uff08Weighted Average Cost of Capital\uff09\u3082\u4f75\u305b\u3066\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u3044\u3048\u307e\u3059\u3002ROIC\u304c\u3053\u306eWACC\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u300c\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u4e0a\u56de\u308b\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4eee\u306bROIC\u306e\u5024\u304c\u4f4e\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>ROI\u3084ROE\u3001ROA\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>ROIC\u3068\u306f\u5225\u306b\u300cROI\uff08Return On Investment\uff09\u300d\u300cROE\uff08Return On Equity\uff09\u300d\u300cROA\uff08Return On Assets\uff09\u300d\u306a\u3069\u306e\u6307\u6a19\u3082\u3042\u308a\u307e\u3059\u3002\u4f3c\u305f\u7528\u8a9e\u3067\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u8a08\u7b97\u65b9\u6cd5\u3084\u8a55\u4fa1\u5bfe\u8c61\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table style=\"width: 100%;\">\n<thead>\n<tr>\n<th style=\"text-align: center; width: 9.15098%;\">\u6307\u6a19<\/th>\n<th style=\"text-align: center; width: 11.3801%;\">\u8a08\u7b97\u5f0f<\/th>\n<th style=\"text-align: center; width: 78.4474%;\">\u7279\u5fb4<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left; width: 9.15098%;\">ROI<\/td>\n<td style=\"text-align: left; width: 11.3801%;\">\u5229\u76ca\u984d\uff0f\u6295\u8cc7\u984d<\/td>\n<td style=\"text-align: left; width: 78.4474%;\">\u30fb\u300c\u6295\u8cc7\u5229\u76ca\u7387\uff08\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\uff09\u300d\u3092\u8868\u3057\u3001\u5c11\u306a\u3044\u6295\u8cc7\u306b\u5bfe\u3057\u3066\u5927\u304d\u306a\u5229\u76ca\u304c\u751f\u307e\u308c\u3066\u3044\u308b\u3068\u9ad8\u3044\u5024\u306b\u306a\u308b<\/p>\n<p>\u30fb\u6295\u8cc7\u306e\u52b9\u7387\u6027\u3092\u304a\u304a\u307e\u304b\u306b\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306b\u4f7f\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 9.15098%;\">ROE<\/td>\n<td style=\"text-align: left; width: 11.3801%;\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\uff0f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44542\/\" data-internallinksmanager029f6b8e52c=\"380\" title=\"\u81ea\u5df1\u8cc7\u672c\">\u81ea\u5df1\u8cc7\u672c<\/a><\/td>\n<td style=\"text-align: left; width: 78.4474%;\">\u30fb\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/2077\/\" data-internallinksmanager029f6b8e52c=\"56\" title=\"\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\">\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387<\/a>\u300d\u3092\u8868\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u306b\u3088\u3063\u3066\u6700\u7d42\u7684\u306a\u5229\u76ca\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff09\u304c\u751f\u307f\u51fa\u3055\u308c\u305f\u306e\u304b\u304c\u308f\u304b\u308b<\/p>\n<p>\u30fb\u682a\u4e3b\u304c\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306b\u4f7f\u3046<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 9.15098%;\">ROA<\/td>\n<td style=\"text-align: left; width: 11.3801%;\">\u5f53\u671f\u7d14\u5229\u76ca\uff0f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45254\/\" data-internallinksmanager029f6b8e52c=\"461\" title=\"\u7dcf\u8cc7\u7523\">\u7dcf\u8cc7\u7523<\/a><\/td>\n<td style=\"text-align: left; width: 78.4474%;\">\u30fb\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/341\/\" data-internallinksmanager029f6b8e52c=\"105\" title=\"\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\">\u7dcf\u8cc7\u7523\u5229\u76ca\u7387<\/a>\u300d\u3092\u8868\u3057\u3001\u3059\u3079\u3066\u306e\u8cc7\u7523\u3092\u4f7f\u3063\u3066\u3069\u308c\u3060\u3051\u7d14\u5229\u76ca\u304c\u51fa\u305b\u305f\u306e\u304b\u304c\u308f\u304b\u308b<\/p>\n<p>\u30fb\u4f01\u696d\u306e\u7d4c\u55b6\u52b9\u7387\u3092\u304a\u304a\u307e\u304b\u306b\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306b\u4f7f\u3048\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8868\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001ROI\u30fbROE\u30fbROA\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u8996\u70b9\u304b\u3089\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3084\u52b9\u7387\u6027\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u3067\u3059\u3002\u7c21\u5358\u306b\u5229\u76ca\u7387\u306a\u3069\u304c\u628a\u63e1\u3067\u304d\u307e\u3059\u304c\u3001\u898b\u3066\u3044\u308b\u30dd\u30a4\u30f3\u30c8\u304c\u90e8\u5206\u7684\u3067\u3042\u308b\u305f\u3081\u3001\u6570\u5024\u306e\u8abf\u6574\u306b\u3088\u3063\u3066\u3001\u5b9f\u8cea\u3088\u308a\u3082\u9ad8\u304f\u898b\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001ROIC\u3067\u306f\u4ed6\u306e\u6307\u6a19\u3088\u308a\u3082\u5305\u62ec\u7684\u306a\u8996\u70b9\u3067\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>ROIC\u7d4c\u55b6\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>ROIC\u306e\u5024\u3092\u91cd\u8996\u3057\u3066\u7d4c\u55b6\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u3067\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<th style=\"text-align: left;\">\u6295\u8cc7\u5bb6\u304b\u3089\u898b\u305f\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a<\/th>\n<td style=\"text-align: left;\">ROIC\u3092\u9ad8\u3081\u308b\u6d3b\u52d5\u306b\u3088\u308a\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3084\u52b9\u7387\u306e\u5411\u4e0a\u304c\u671f\u5f85\u3055\u308c\u308b\u3002\u3053\u306e\u3053\u3068\u306f\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u3001\u7279\u306b\u30c7\u30fc\u30bf\u3092\u5165\u5ff5\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u308b\u6295\u8cc7\u5bb6\u304b\u3089\u3082\u4fe1\u983c\u3092\u7372\u5f97\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u878d\u8cc7\u306e\u5be9\u67fb\u3067\u597d\u5370\u8c61\u3092\u4e0e\u3048\u3089\u308c\u308b<\/th>\n<td style=\"text-align: left;\">\u878d\u8cc7\u3092\u53d7\u3051\u308b\u969b\u306e\u5be9\u67fb\u3067\u306f\u3001\u5ba2\u89b3\u7684\u306a\u30c7\u30fc\u30bf\u304c\u898b\u3089\u308c\u308b\u3002\u7d4c\u55b6\u8005\u306e\u4e3b\u89b3\u3067\u300c\u3046\u307e\u304f\u3044\u3063\u3066\u3044\u308b\u300d\u3068\u4e3b\u5f35\u3059\u308b\u3053\u3068\u3067\u3001ROIC\u306e\u5024\u3092\u793a\u3059\u3068\u304d\u306e\u8aac\u5f97\u529b\u304c\u5897\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u306e\u30a2\u30d4\u30fc\u30eb\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u7d4c\u55b6\u8cc7\u6e90\u306e\u52b9\u679c\u7684\u306a\u914d\u5206<\/th>\n<td style=\"text-align: left;\">ROIC\u3092\u91cd\u8996\u3059\u308b\u3068\u3001\u5229\u76ca\u306e\u5927\u304d\u3055\u3060\u3051\u3067\u306a\u304f\u3001\u9650\u3089\u308c\u305f\u7d4c\u55b6\u8cc7\u6e90\u3092\u3088\u308a\u52b9\u7387\u7684\u306b\u4f7f\u304a\u3046\u3068\u610f\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left;\">\u4e8b\u696d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u6700\u9069\u5316<\/th>\n<td style=\"text-align: left;\">ROIC\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u5404\u4e8b\u696d\u306e\u6210\u7e3e\u304c\u8a55\u4fa1\u3057\u3084\u3059\u304f\u306a\u308b\u3002\u53ce\u76ca\u6027\u306e\u4f4e\u3044\u4e8b\u696d\u3092\u58f2\u5374\u3057\u305f\u308a\u6210\u9577\u6027\u306e\u9ad8\u3044\u4e8b\u696d\u306b\u3088\u308a\u6295\u8cc7\u3057\u305f\u308a\u3059\u308b\u306a\u3069\u3001\u4e8b\u696d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u6700\u9069\u5316\u3092\u56f3\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>ROIC\u306f\u3054\u307e\u304b\u3057\u306b\u304f\u3044\u6307\u6a19\u306e\u305f\u3081\u3001ROE\u3084ROA\u3060\u3051\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u6bd4\u3079\u3066\u3088\u308a\u672c\u8cea\u7684\u306a\u6295\u8cc7\u5bfe\u52b9\u679c\u306b\u7740\u76ee\u3057\u305f\u7d4c\u55b6\u304c\u5b9f\u73fe\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>ROIC\u7d4c\u55b6\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>ROIC\u7d4c\u55b6\u3092\u53d6\u308a\u5165\u308c\u308b\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"text-align: left; width: 11.9652%;\">\u4e8b\u696d\u306e\u6210\u9577\u6bb5\u968e\u3092\u8003\u616e\u3059\u308b\u3053\u3068<\/th>\n<td style=\"text-align: left; width: 87.4547%;\">\u6210\u719f\u3057\u305f\u4e8b\u696d\u3001\u3059\u3067\u306b\u5b89\u5b9a\u3057\u305f\u53ce\u76ca\u57fa\u76e4\u306e\u3042\u308b\u4f01\u696d\u306a\u3089ROIC\u3067\u306e\u8a55\u4fa1\u304c\u9069\u3057\u3066\u3044\u308b\u304c\u3001\u7acb\u3061\u4e0a\u3052\u9593\u3082\u306a\u3044\u4e8b\u696d\u3084\u4eca\u307e\u3055\u306b\u6210\u9577\u306e\u904e\u7a0b\u306b\u3042\u308b\u4e8b\u696d\u306b\u5bfe\u3057\u3066ROIC\u3067\u5358\u7d14\u306b\u8a55\u4fa1\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5c06\u6765\u6027\u3042\u308b\u4e8b\u696d\u3092\u5207\u308a\u96e2\u3057\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left; width: 11.9652%;\">\u4e8b\u696d\u306e\u7279\u6027\u306b\u3042\u3063\u305f\u8a55\u4fa1\u3092\u4e0b\u3059\u3053\u3068<\/th>\n<td style=\"text-align: left; width: 87.4547%;\">\u7279\u6027\u3084\u30ea\u30b9\u30af\u3001\u6210\u9577\u6027\u306a\u3069\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u4e8b\u696d\u9593\u3067\u306f\u3001\u671b\u307e\u3057\u3044ROIC\u306e\u5024\u3082\u7570\u306a\u308b\u3002\u3059\u3079\u3066\u753b\u4e00\u7684\u306b\u8a55\u4fa1\u3057\u3066\u3057\u307e\u3046\u3068\u3088\u3044\u72b6\u614b\u3068\u3088\u304f\u306a\u3044\u72b6\u614b\u3092\u304d\u3061\u3093\u3068\u898b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: left; width: 11.9652%;\">\u4e2d\u9577\u671f\u7684\u306a\u8996\u70b9\u304b\u3089\u8a55\u4fa1\u3092\u4e0b\u3059\u3053\u3068<\/th>\n<td style=\"text-align: left; width: 87.4547%;\">\u77ed\u671f\u7684\u306aROIC\u306e\u5024\u306b\u4e00\u559c\u4e00\u6182\u305b\u305a\u3001\u6570\u5e74\u306e\u671f\u9593\u3092\u8a2d\u3051\u3066\u63a8\u79fb\u3092\u898b\u3066\u3001\u4eca\u5f8c\u306e\u6210\u9577\u6027\u306a\u3069\u3082\u8003\u616e\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u5927\u4e8b\u3002\u307e\u305f\u3001\u76ee\u306e\u524d\u306eROIC\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u96c6\u4e2d\u3057\u3059\u304e\u3066\u904e\u5ea6\u306a\u30b3\u30b9\u30c8\u524a\u6e1b\u306a\u3069\u306b\u53d6\u308a\u7d44\u3080\u3079\u304d\u3067\u306f\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u6210\u9577\u3092\u8003\u3048\u3066\u30b3\u30b9\u30c8\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>ROIC\u7d4c\u55b6\u3092\u6d3b\u7528\u3059\u3079\u304d\u4e8b\u696d\u8005<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u88fd\u9020\u696d\u3084\u30a4\u30f3\u30d5\u30e9\u3001\u4e0d\u52d5\u7523\u306a\u3069\u3001\u591a\u984d\u306e\u8cc7\u672c\u3092\u6295\u4e0b\u3057\u3066\u4e8b\u696d\u3092\u884c\u3046\u4e8b\u696d\u8005\u306b\u306fROIC\u7d4c\u55b6\u304c\u6bd4\u8f03\u7684\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307b\u304b\u306b\u306f\u3001\u8907\u6570\u306e\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4e8b\u696d\u8005\u3082ROIC\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u4e8b\u696d\u306e\u7ba1\u7406\u30fb\u6574\u7406\u304c\u3084\u308a\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u51fa\u8cc7\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u7279\u306bROIC\u7d4c\u55b6\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6295\u8cc7\u5bb6\u304cROIC\u306e\u5024\u3092\u898b\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u5024\u3092\u7af6\u5408\u4ed6\u793e\u3088\u308a\u9ad8\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u8cc7\u91d1\u8abf\u9054\u3082\u6709\u5229\u306b\u9032\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30b5\u30fc\u30d3\u30b9\u696d\u3084IT\u4f01\u696d\u306a\u3069\u3001\u6295\u4e0b\u8cc7\u672c\u304c\u6bd4\u8f03\u7684\u5c11\u306a\u3044\u4e8b\u696d\u3060\u3068ROIC\u306b\u3088\u308b\u9069\u5207\u306a\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1\u304c\u96e3\u3057\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u307b\u304b\u306b\u3082\u5275\u696d\u9593\u3082\u306a\u3044\u4e8b\u696d\u8005\u3084\u3001\u8fd1\u3044\u5c06\u6765\u5927\u304d\u306a\u6210\u9577\u304c\u898b\u8fbc\u307e\u308c\u308b\u4e8b\u696d\u306b\u3064\u3044\u3066\u3082ROIC\u3067\u306e\u8a55\u4fa1\u304c\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6ce8\u76ee\u4f01\u696d\u306eROIC<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8457\u540d\u306a\u5927\u4f01\u696d\u3060\u3068ROIC\u306e\u5024\u3092\u516c\u958b\u3057\u3066\u8ca1\u52d9\u72b6\u6cc1\u3084\u4eca\u5f8c\u306e\u7d4c\u55b6\u65b9\u91dd\u306a\u3069\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u4f8b\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u306e\u4f8b\u3092\u4ee5\u4e0b\u306b\u53d6\u308a\u4e0a\u3052\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid 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href=\"https:\/\/biz.moneyforward.com\/words\/2083\/\" data-internallinksmanager029f6b8e52c=\"361\" 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