{"id":73175,"date":"2015-02-19T12:00:38","date_gmt":"2015-02-19T03:00:38","guid":{"rendered":"http:\/\/rmc-oden.com\/blog\/?p=73175"},"modified":"2015-02-19T14:22:13","modified_gmt":"2015-02-19T05:22:13","slug":"%e8%b2%a1%e5%8b%99%e3%81%a760%e7%82%b9%e3%80%81%e4%ba%8b%e4%be%8b%e2%85%a3%e3%81%a7a%e8%a9%95%e4%be%a1%e3%82%92%e3%81%a8%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ab%e3%81%af%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/rmc-oden.com\/blog\/archives\/73175","title":{"rendered":"\u8ca1\u52d9\u306760\u70b9\u3001\u4e8b\u4f8b\u2163\u3067A\u8a55\u4fa1\u3092\u3068\u308b\u305f\u3081\u306b\u306f\uff1f\uff5eCVP\uff5e"},"content":{"rendered":"
<\/div>\n
<\/div>\n
\u4e00\u767a\u9053\u5834\u306e\u8aad\u8005\u306e\u7686\u3055\u307e\u3002<\/span><\/div>\n
<\/div>\n
\u3053\u306e\u5ea6\u3001\u3053\u306e\u9053\u5834\u306e6\u4ee3\u76ee\u3068\u3057\u3066\u30d6\u30ed\u30b0\u3092\u62c5\u5f53\u3057\u307e\u3059\u3001\u201d\u304a\u3068<\/span>“\u3068\u7533\u3057\u307e\u3059\u3002<\/span><\/div>\n
<\/div>\n
\u307e\u305a\u306f\u3001\u7c21\u5358\u306b\u81ea\u5df1\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/div>\n

\u81ea\u5df1\u7d39\u4ecb<\/span><\/p>\n

\u90fd\u5185\u306e\u5546\u793e\u3067\u50cd\u3044\u3066\u3044\u308b\u3001\u30a2\u30e9\u30d5\u30a9\u30fc\u4f1a\u793e\u54e1<\/span>\u3067\u3059\u3002<\/span><\/div>\n
\u4ed5\u4e8b\u306e\u5c02\u9580\u306f\u30ea\u30b9\u30af\u7ba1\u7406\u300240\u624d\u306b\u306a\u308b\u524d\u306b\u3053\u306e\u307e\u307e\u3067\u306f\u30c0\u30e1\u3060\u3068\u4e00\u5ff5\u767a\u8d77\u3057\u3066\u3001\u8a3a\u65ad\u58eb\u3092\u76ee\u6307\u3057\u307e\u3057\u305f\u3002<\/span><\/div>\n
<\/div>\n
\u53d7\u9a13\u6b74\u306f\u3001<\/span><\/div>\n
\u30002012\u5e74\uff1a1\u6b21\u79d1\u76ee\u5408\u683c<\/span><\/div>\n
\u30002013\u5e74\uff1a1\u6b21\u5408\u683c \/ 2\u6b21\u6557\u9000<\/span><\/div>\n
\u30002014\u5e74\uff1a1\u6b21\u5408\u683c(\u4fdd\u967a\u53d7\u9a13) \/ 2\u6b21\u5408\u683c<\/span><\/div>\n
\u3067\u3059\u3002<\/span><\/div>\n
\u4ed5\u4e8b\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u6bce\u65e5\u898b\u3066\u3044\u308b\u306e\u3067\u3001\u5f97\u610f\u79d1\u76ee\u306f\u8ca1\u52d9\u4f1a\u8a08\u3002<\/span><\/div>\n
\u9053\u5834\u306b\u306f\u53d7\u9a13\u751f\u6642\u4ee3\u304b\u3089\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u672a\u5408\u683c\u4f53\u9a13\u8a18\u3068\u5408\u683c\u4f53\u9a13\u8a18\u3092\u6295\u7a3f\u3057\u307e\u3057\u305f\u3002<\/span><\/div>\n
<\/div>\n
\n
2013\u5e74\u672a\u5408\u683c\u4f53\u9a13\u8a18<\/span><\/div>\n<\/div>\n
http:\/\/rmc-oden.com\/blog\/archives\/62023<\/a><\/span><\/div>\n
\n
2014\u5e74\u5408\u683c\u4f53\u9a13\u8a18<\/span><\/div>\n<\/div>\n
http:\/\/rmc-oden.com\/blog\/archives\/72413<\/a><\/span><\/div>\n
<\/div>\n
\u307e\u305f\u3001\u3053\u308c\u304b\u3089\uff11\u5e74\u9593\u306e\u30c6\u30fc\u30de\u3067\u3059\u304c\u3001\u591a\u304f\u306e\u4eba\u304c\u82e6\u624b\u3068\u3057\u3066\u3044\u308b\u8ca1\u52d9\u3068\u4e8b\u4f8b\uff14\u306b\u3064\u3044\u3066\u3001\u91cd\u70b9\u7684\u306b\u30d6\u30ed\u30b0\u3092\u66f8\u304d\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/div>\n
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<\/div>\n
<\/div>\n

 <\/p>\n

\u8ca1\u52d9\u306760\u70b9\u3001\u4e8b\u4f8b\u2163\u3067A\u8a55\u4fa1\u3092\u3068\u308b\u305f\u3081\u306b\u306f\uff1f<\/span><\/p>\n

<\/div>\n
\n
\u4eca\u306f2\u6708\u3002TAC\u306e\u65e5\u7a0b\u3067\u306f\u3001\u6697\u8a183\u5144\u5f1f\u306e\u4e00\u3064\u3067\u3042\u308b\u3001\u60c5\u5831\u306b\u5165\u3063\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3059\u306d\u3002\u6628\u5e74\u306b\u52c9\u5f37\u3057\u305f\u8ca1\u52d9\u306f\u3001\u3059\u3063\u304b\u308a\u3068\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/div>\n
\n
\u82e6\u624b\u3068\u3059\u308b\u4eba\u304c\u591a\u3044\u8ca1\u52d9\u3067\u3059\u304c\u3001\u79c1\u306e\u8ca1\u52d9\u306b\u5bfe\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/div>\n
<\/div>\n

 <\/p>\n

(1)\u4e8c\u6b21\u8a66\u9a13\u5408\u683c\u307e\u3067\u8003\u3048\u305f\u3089\u3001\u7c3f\u8a18\u3088\u308a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u65b9\u304c\u91cd\u8981\u3002<\/span><\/div>\n
(2)\u8ca1\u52d9\u306f\u3001\u6697\u8a18\u3067\u3082\u7406\u89e3\u3067\u3082\u306a\u304f\u3001\u89e3\u304d\u65b9\u3092\u4f53\u5f97\u3059\u308b\u3053\u3068\u304c\u5f97\u70b9\u30a2\u30c3\u30d7\u306e\u30b3\u30c4\u3002<\/span><\/div>\n
(3)\u8ca1\u52d9\u304c\u82e6\u624b\u306f\u306a\u4eba\u3067\u3082\u3053\u306e\u30d6\u30ed\u30b0\u3092\u8aad\u307f\u7d9a\u3051\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u306760\u70b9\u3001\u4e8b\u4f8b4\u3067A\u8a55\u4fa1\u3092\u3068\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3082\u3089\u3044\u305f\u3044\u3002<\/span><\/div>\n
<\/div>\n

 <\/p>\n

1\u6b21\u8a66\u9a13\u3067\u306f\u5e74\u5ea6\u5225\u3060\u3051\u3067\u306a\u304f\u3001\u51fa\u984c\u30c6\u30fc\u30de\u5225\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u904e\u53bb\u554f\u304c\u5e02\u8ca9\u3055\u308c\u3066\u3044\u307e\u3059\u306d\u3002\u3067\u30822\u6b21\u8a66\u9a13\u3067\u306f\u5e74\u4ee3\u5225\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u51fa\u984c\u30c6\u30fc\u30de\u5225\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u904e\u53bb\u554f\u306f\u306a\u3044\u3068\u304a\u3082\u3044\u307e\u3059(\u3082\u3057\u3001\u3042\u3063\u305f\u3089\u6559\u3048\u3066\u304f\u3060\u3055\u3044)\u3002\u305d\u306e\u305f\u3081\u30012\u6b21\u8a66\u9a13\u306e\u51fa\u984c\u30c6\u30fc\u30de\u3092\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002<\/span><\/div>\n

 <\/p>\n

<\/div>\n
\u6700\u983b\u51fa\u2605\u2605\u2605<\/span><\/div>\n
\u3000\u7d4c\u55b6\u5206\u6790<\/span><\/div>\n
\u3000\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790<\/span><\/div>\n
\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc(CF)<\/span><\/div>\n
\u3000\u6b63\u5473\u73fe\u5728\u4fa1\u5024(NPV)<\/span><\/div>\n
<\/div>\n
\u983b\u51fa\u2605\u2605\u2606<\/span><\/div>\n
\u3000\u30bb\u30fc\u30eb\u30b9\u30df\u30c3\u30af\u30b9<\/span><\/div>\n
\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\u30fb\u70ba\u66ff\u4e88\u7d04<\/span><\/div>\n
<\/div>\n
\u305f\u307e\u306b\u51fa\u308b\u2605\u2606\u2606<\/span><\/div>\n
\u3000\u30c7\u30a3\u30b7\u30b8\u30e7\u30f3\u30c4\u30ea\u30fc<\/span><\/div>\n
<\/div>\n
\u4eca\u5f8c\u3053\u308c\u3089\u306e\u983b\u51fa\u30c6\u30fc\u30de\u3092\u3001\u3059\u3053\u3057\u3065\u3064\u89e3\u8aac\u3057\u3066\u884c\u304d\u305f\u3044\u3068\u304a\u3082\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/div>\n<\/div>\n<\/div>\n
<\/div>\n
<\/div>\n
\n
<\/div>\n

\u640d\u76ca\u5206\u5c90\u70b9(Cost Volume Profit)\u5206\u6790<\/span><\/p>\n

1\u6b21\u8a66\u9a13\u3067\u307b\u307c\u6bce\u5e74\u51fa\u984c\u3055\u308c\u30012\u6b21\u8a66\u9a13\u3067\u3082\u6700\u91cd\u8981\u8ad6\u70b9\u306e\u4e00\u3064\u3067\u3042\u308b\u3001\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u307e\u305a\u3001\u904e\u53bb6\u5e74\u9593\u3067\u3069\u308c\u304f\u3089\u3044\u306e\u983b\u5ea6\u3067\u51fa\u984c\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u307e\u3068\u3081\u3066\u307f\u307e\u3059\u3002<\/span><\/div>\n
<\/div>\n
\uff1c\u51fa\u984c\u5b9f\u7e3e\uff1e<\/strong><\/span><\/div>\n
<\/div>\n<\/div>\n
\n\n\n\n\n\n
<\/td>\nH21<\/span><\/td>\nH22<\/span><\/td>\nH23<\/span><\/td>\nH24<\/span><\/td>\nH25<\/span><\/td>\nH26<\/span><\/td>\n<\/tr>\n
1\u6b21\u8a66\u9a13<\/span><\/td>\n\n
\u7b2c8\u554f<\/span><\/div>\n
\u5b89\u5168\u4f59\u88d5\u7387<\/span><\/div>\n<\/td>\n
\n
\u7b2c9\u554f<\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9<\/span><\/div>\n<\/td>\n
\n
\u7b2c11\u554f<\/span><\/div>\n
\u5909\u52d5\u8cbb\u7387<\/span><\/div>\n<\/td>\n
\n
\u7b2c11\u554f<\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9\u5206\u6790<\/span><\/div>\n<\/td>\n
\n
\u7b2c8\u554f<\/span><\/div>\n
\u5b89\u5168\u4f59\u88d5\u7387<\/span><\/div>\n<\/td>\n
\n
\u7b2c7\u554f<\/span><\/div>\n
\u7dcf\u8cc7\u7523\u55b6\u696d\u5229\u76ca\u7387<\/span><\/div>\n<\/td>\n<\/tr>\n
2\u6b21\u8a66\u9a13<\/span><\/td>\n\n
\u7b2c3\u554f<\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9<\/span><\/div>\n<\/td>\n
\n
\u7b2c2\u554f<\/span><\/div>\n
\u30b0\u30e9\u30d5\u4f5c\u6210<\/span><\/div>\n<\/td>\n
\n
\u7b2c3\u554f<\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9<\/span><\/div>\n<\/td>\n
\n
\u7b2c2\u554f<\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9<\/span><\/div>\n<\/td>\n
\uff0d<\/span><\/td>\n\uff0d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n

 <\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3001\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u306f\u3001\u51fa\u984c\u983b\u5ea6\u304c\u9ad8\u304f\u3001\u7279\u306b2\u6b21\u8a66\u9a13\u3067\u306f\u30013\u5927\u983b\u51fa\u30c6\u30fc\u30de\u3067\u3042\u308b\u3001\u7d4c\u55b6\u5206\u6790\u3001\u30ad\u30e3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/div>\n
\n
<\/div>\n
\u4eca\u56de\u306f\u3001\u4e0b\u8a18\u306e2\u3064\u306b\u5206\u3051\u3066\u3001\u3053\u306e\u6700\u91cd\u8981\u8ad6\u70b9\u3067\u3042\u308b\u3001\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/div>\n
<\/div>\n
(1)\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u306e\u57fa\u790e\u7528\u8a9e<\/span><\/strong><\/span><\/div>\n
(2)\u904e\u53bb\u554f(\u640d\u76ca\u5206\u5c90\u70b9\u306e\u8a08\u7b97)<\/span><\/strong><\/span><\/div>\n
<\/div>\n

 <\/p>\n<\/div>\n

<\/div>\n
<\/div>\n
\n
\n
\n
(1)\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u306e\u57fa\u790e\u7528\u8a9e<\/span><\/strong><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
\n
\n
<\/div>\n

 <\/p>\n<\/div>\n

<\/div>\n
\n
\n
\n
\u2460\u5909\u52d5\u8cbb(Variable Cost)<\/span><\/div>\n<\/div>\n
\u6750\u6599\u8cbb\u306a\u3069\u306e\u58f2\u308a\u4e0a\u3052\u306b\u5fdc\u3058\u3066\u5897\u52a0\u3059\u308b\u8cbb\u7528\u3067\u3059\u3002<\/span><\/div>\n<\/div>\n
\u2461\u56fa\u5b9a\u8cbb(Fixed Cost)<\/span><\/div>\n
\u5de5\u5834\u306e\u5bb6\u8cc3\u7b49\u306e\u58f2\u308a\u4e0a\u3052\u306e\u5927\u5c0f\u306b\u95a2\u4fc2\u305b\u305a\u56fa\u5b9a\u7684\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3067\u3059\u3002<\/span><\/div>\n
\u2462\u7dcf\u8cbb\u7528(Cost)<\/span><\/div>\n
\u5909\u52d5\u8cbb(VC)\u3068\u56fa\u5b9a\u8cbb(FC)\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u304c\u7dcf\u8cbb\u7528(C)\u3067\u3059\u3002\u3053\u308c\u3067\u3001\u3059\u3079\u3066\u306e\u8cbb\u7528\u304c\u5206\u304b\u308a\u307e\u3057\u305f\u306d\u3002<\/span><\/div>\n
<\/div>\n
<\/div>\n

 <\/p>\n<\/div>\n

\"\u5909\u52d5\u8cbb\u30fb\u56fa\u5b9a\u8cbb\u30fb\u8cbb\u7528\"<\/span><\/div>\n
<\/div>\n<\/div>\n
\n
<\/div>\n
\u2463\u58f2\u4e0a\u9ad8(Sales)<\/span><\/div>\n
\u6b21\u306b\u3053\u306e\u56f3\u306b\u3001\u58f2\u4e0a\u9ad8(S)\u306e\u30b0\u30e9\u30d5\u3092\u52a0\u3048\u307e\u3059\u3002\u58f2\u4e0a\u9ad8(S)\u304c\u5c11\u306a\u3044\u6642\u306f\u3001\u58f2\u4e0a\u9ad8(S)\u3088\u308a\u7dcf\u8cbb\u7528(C)\u306e\u307b\u3046\u304c\u591a\u3044\u306e\u3067\u3001\u640d\u5931\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u5f90\u3005\u306b\u58f2\u4e0a\u304c\u5897\u52a0\u3057\u3001\u3042\u308b\u70b9\u3092\u8d85\u3048\u305f\u3068\u304d\u304b\u3089\u3001\u5229\u76ca(Return)\u304c\u51fa\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/div>\n
<\/div>\n
\u2464\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BreakEvenPoint)<\/span><\/div>\n
\u3053\u306e\u5229\u76ca(R)\u304c\u51fa\u308b\u70b9\u3092\u640d\u76ca\u5206\u5c90\u70b9(BEP)\u3068\u3044\u3044\u307e\u3059\u3002\u3044\u308f\u3086\u308b\u3001\u640d\u76ca\u30c8\u30f3\u30c8\u30f3\u3068\u3044\u3046\u72b6\u614b\u3067\u3059\u3002<\/span><\/div>\n
<\/div>\n

 <\/p>\n

\"\u58f2\u4e0a\u9ad8(S)\u3000\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\"<\/span><\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
\u2465\u5909\u52d5\u8cbb\u7387(\u03b1)<\/span><\/div>\n
\u6700\u5f8c\u306b\u5909\u52d5\u8cbb\u7387(\u03b1)\u3092\u8aac\u660e\u3057\u307e\u3059\u3002\u6bb5\u3005\u3068\u899a\u3048\u308b\u7528\u8a9e\u304c\u5897\u3048\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u304c\u6700\u5f8c\u306a\u306e\u3067\u3064\u3044\u3066\u304d\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/div>\n
\u5909\u52d5\u8cbb(VC)\u306e\u89d2\u5ea6\u306e\u3068\u3053\u308d\u306b\u300c\u5909\u52d5\u8cbb\u7387(\u03b1)\u300d\u3068\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u58f2\u4e0a\u9ad8(S)\u306b\u5bfe\u3057\u3066\u3001\u5909\u52d5\u8cbb(VC)\u304c\u4e00\u5b9a\u306e\u5272\u5408\u3092\u4fdd\u3063\u305f\u307e\u307e\u5909\u5316\u3059\u308b\u3053\u3068\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4e00\u5b9a\u306e\u5272\u5408\u306e\u3053\u3068\u3092\u5909\u52d5\u8cbb\u7387(\u03b1)\u3068\u3044\u3044\u307e\u3059\u3002<\/span><\/div>\n

 <\/p>\n

<\/div>\n
\"\u5909\u52d5\u8cbb\u7387(\u03b1)\"<\/span><\/div>\n
<\/div>\n
\u3053\u308c\u3092\u5f0f\u3067\u8868\u3059\u3068<\/span><\/div>\n
<\/div>\n
\u5909\u52d5\u8cbb\u7387(\u03b1)\uff1d\u5909\u52d5\u8cbb(VC) \u00f7 \u58f2\u4e0a\u9ad8(S)<\/span><\/strong><\/span><\/div>\n
<\/div>\n
\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u307e\u3067\u306f\u5927\u4e08\u592b\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/div>\n
\u3053\u308c\u3089\u306e6\u3064\u306e\u7528\u8a9e\u3092\u304d\u3061\u3093\u3068\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u6b21\u306b\u9032\u3093\u3067\u3082\u7406\u89e3\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u307e\u305a\u3053\u308c\u3089\u7528\u8a9e\u3092\u304d\u3061\u3093\u3068\u7406\u89e3\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/div>\n

 <\/p>\n

<\/div>\n
<\/div>\n
\u5909\u52d5\u8cbb(VC) \u2192 \u58f2\u4e0a\u9ad8(S)\u306b\u3088\u3063\u3066\u4e00\u5b9a\u306e\u6bd4\u7387\u3067\u5909\u5316\u3059\u308b\u8cbb\u7528<\/span><\/span><\/div>\n
\u56fa\u5b9a\u8cbb(FC) \u2192 \u58f2\u4e0a\u9ad8(S)\u306b\u3088\u3063\u3066\u5909\u5316\u3057\u306a\u3044\u56fa\u5b9a\u7684\u306a\u8cbb\u7528<\/span><\/span><\/div>\n
\u7dcf\u8cbb\u7528(C) \u2192 \u5909\u52d5\u8cbb(VC)\uff0b\u56fa\u5b9a\u8cbb(FC)<\/span><\/span><\/div>\n
\u58f2\u4e0a\u9ad8(S) \u2192 \u58f2\u4e0a\u9ad8<\/span><\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP) \u2192\u5229\u76ca(R)\u304c\u30bc\u30ed\u306e\u6642\u306e\u58f2\u4e0a\u9ad8(S)<\/span><\/span><\/div>\n
\u5909\u52d5\u8cbb\u7387(\u03b1) \u2192 \u5909\u52d5\u8cbb(VC) \u00f7 \u58f2\u4e0a\u9ad8(S) (0\uff1c\u03b1\uff1c1)<\/span><\/span><\/div>\n<\/div>\n
\n

 <\/p>\n

\u25c6\u516c\u5f0f\u25c6<\/span>
\n \u3053\u308c\u3089\u306e\u7528\u8a9e\u3092\u4f7f\u3063\u3066\u3001\u5b9f\u969b\u306b\u51fa\u984c\u3055\u308c\u308b\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u3092\u89e3\u304f\u305f\u3081\u306b\u5fc5\u8981\u306a\u516c\u5f0f\u3067\u3059\u3002\u306a\u305c\u3001\u3053\u306e\u516c\u5f0f\u306b\u306a\u308b\u306e\u304b\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u9577\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u4eca\u56de\u306f\u7701\u7565\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u5909\u52d5\u8cbb\u7387(\u03b1) \uff1d \u5909\u52d5\u8cbb(VC) \u00f7 \u58f2\u4e0a\u9ad8(S)<\/span><\/strong><\/span>
\n \u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP) \uff1d \u56fa\u5b9a\u8cbb(FC) \u00f7 (1\uff0d\u5909\u52d5\u8cbb(\u03b1))<\/span><\/strong><\/span><\/p>\n

\u3053\u308c\u304b\u3089\u3001\u3053\u306e\u516c\u5f0f\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u554f\u984c\u3092\u89e3\u3044\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

(2)\u904e\u53bb\u554f(\u640d\u76ca\u5206\u5c90\u70b9\u306e\u8a08\u7b97)<\/span><\/strong><\/span><\/p>\n<\/div>\n

\u8ca1\u52d9\u4f1a\u8a08\u306e\u5f97\u70b9\u3092\u4e0a\u3052\u308b\u30b3\u30c4\u306f\u3001\u57fa\u672c\u7684\u306a\u554f\u984c\u3092\u6570\u591a\u304f\u89e3\u3044\u3066\u3001\u89e3\u304d\u65b9\u3092\u4f53\u5f97\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u89e3\u304d\u65b9\u3092\u4f53\u5f97\u3059\u308c\u3070\u3001\u672c\u8a66\u9a13\u3067\u51fa\u984c\u5f62\u5f0f\u304c\u5909\u5316\u3057\u3066\u3082\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u4eca\u307e\u3067\u7406\u89e3\u3057\u305f\u7528\u8a9e\u3068\u516c\u5f0f\u3092\u3064\u304b\u3063\u3066\u3001\u5b9f\u969b\u306e\u554f\u984c\u3092\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/div>\n

 <\/p>\n

<\/div>\n
<\/div>\n
\n\n\n\n
\n
\u3010\u554f\u984c\u3011<\/span><\/div>\n
H22\u5e74\u7b2c9\u554f(\u6539\u984c)<\/span><\/div>\n
\u5f53\u671f\u306e\u58f2\u4e0a\u9ad8\u3068\u8cbb\u7528\u306e\u5185\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u6c42\u3081\u3088\u3002<\/span><\/div>\n
\u58f2\u4e0a\u9ad8(\u4fa1\u683c2,000\u5186\u3001\u6570\u91cf400\u500b)800\u5343\u5186<\/span><\/div>\n
\u5909\u52d5\u8cbb320\u5343\u5186<\/span><\/div>\n
\u56fa\u5b9a\u8cbb360\u5343\u5186<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
\n\n\n\n
\n
\u3010\u89e3\u7b54\u3011<\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u306e\u554f\u984c\u306e\u5834\u5408\u3001\u307e\u305a\u306f\u3001\u5909\u52d5\u8cbb\u7387(\u03b1)\u3092\u6c42\u3081\u307e\u3059\u3002<\/span><\/div>\n
\u5909\u52d5\u8cbb\u7387(\u03b1) \uff1d \u5909\u52d5\u8cbb(VC) \u00f7 \u58f2\u4e0a\u9ad8(S)<\/span><\/div>\n
\uff1d320 \u00f7 800<\/span><\/div>\n
\uff1d40\uff05<\/span><\/div>\n
\u6b21\u306b\u3001\u516c\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/div>\n
\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP) \uff1d \u56fa\u5b9a\u8cbb(FC) \u00f7 (1\u4e00\u5909\u52d5\u8cbb(\u03b1))<\/span><\/div>\n
\uff1d360 \u00f7 (1\u4e000.4)<\/span><\/div>\n
\uff1d360 \u00f7 0.6<\/span><\/div>\n
\uff1d600<\/span><\/div>\n
\u7b54:600\u5343\u5186<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n

 <\/p>\n

\u5927\u4e08\u592b\u3067\u3057\u3087\u3046\u304b\uff1f\u843d\u3061\u7740\u3044\u3066\u8a08\u7b97\u3057\u3066\u3001\u30b1\u30a2\u30ec\u30b9\u30df\u30b9\u306e\u7121\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span>
\n \u3067\u304d\u305f\u65b9\u306f\u3001\u3053\u306e\u554f\u984c\u306e\u7d9a\u304d\u3068\u3057\u3066\u3001\u3082\u3046\u4e00\u554f\u89e3\u3044\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/div>\n

 <\/p>\n

<\/div>\n
<\/div>\n
\n\n\n\n
\n
\u3010\u554f\u984c\u3011<\/span><\/div>\n
H22\u5e74\u7b2c9\u554f<\/span>
\n \u5f53\u671f\u306e\u58f2\u4e0a\u9ad8\u3068\u8cbb\u7528\u306e\u5185\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u4ed6\u306e\u6761\u4ef6\u306b\u5909\u5316\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u3001\u8ca9\u58f2\u4fa1\u683c\u304c1,700\u5186\u306b\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306e\u5909\u5316\u3068\u3057\u3066\u3001\u6700\u3082\u9069\u5207\u306a\u3082\u306e\u3092\u4e0b\u8a18\u306e\u89e3\u7b54\u7fa4\u304b\u3089\u9078\u3079\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09\u3002<\/span><\/div>\n
<\/div>\n

 <\/p>\n

\u58f2\u4e0a\u9ad8(\u4fa1\u683c2,000\u5186\u3001\u6570\u91cf400\u500b)800\u5343\u5186<\/span>
\n \u5909\u52d5\u8cbb320\u5343\u5186<\/span>
\n \u56fa\u5b9a\u8cbb360\u5343\u5186<\/span><\/div>\n
[\u89e3\u7b54\u7fa4]<\/span>
\n \u30a2\uff0d100<\/span>
\n \u30a4\uff0b80<\/span>
\n \u30a6\uff0b100<\/span>
\n \u30a8\uff0b200<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

<\/div>\n
<\/div>\n
<\/div>\n
\n\n\n\n
\n
\u3010\u89e3\u7b54\u3011<\/span>
\n \u5148\u307b\u3069\u306e\u5358\u7d14\u306a\u554f\u984c\u3068\u306f\u3084\u3084\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u304d\u3061\u3093\u3068\u7406\u89e3\u3067\u304d\u308c\u3070\u3001\u96e3\u6613\u5ea6\u306f\u9ad8\u304f\u306a\u3044\u554f\u984c\u3067\u3059\u3002\u554f\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u3001<\/span><\/div>\n
<\/div>\n

\u2460\u4fa1\u683c\u304c2,000\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\u3092\u6c42\u3081\u308b\u3002<\/span><\/p>\n

\u24611,700\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\u3092\u6c42\u3081\u308b\u3002<\/span><\/p>\n

\u2462\u305d\u306e\u5dee\u984d\u3092\u6c42\u3081\u308b\u3002<\/span><\/div>\n
<\/div>\n
\u00a0<\/span>\u3067\u3059\u3002<\/span><\/span><\/div>\n

\u2460\u4fa1\u683c\u304c2,000\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\u3092\u6c42\u3081\u308b\u3002<\/span><\/p>\n

\u5358\u4fa1\u304c2,000\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u306f\u5148\u307b\u3069\u6c42\u3081\u307e\u3057\u305f\u3002<\/span>
\n \u5358\u4fa1\u304c2,000\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\uff1d600\u5343\u5186\u30fb\u30fb\u30fb\u2460<\/span><\/span><\/div>\n
<\/div>\n

 <\/p>\n

\u24611,700\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\u3092\u6c42\u3081\u308b\u3002<\/span>
\n \u6b21\u306b\u5358\u4fa1\u304c1,700\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\u3092\u540c\u3058\u3088\u3046\u306b\u6c42\u3081\u307e\u3059\u3002<\/span><\/div>\n
<\/div>\n

 <\/p>\n

\uff0a\u6ce8\u610f\uff0a<\/span>
\n \u3053\u3053\u3067\u6ce8\u610f\u3059\u308b\u3053\u3068\u306f\u3001\u8ca9\u58f2\u5358\u4fa1\u304c\u5909\u308f\u308a\u3001\u58f2\u4e0a\u9ad8(S)\u304c\u5909\u308f\u3063\u3066\u3082\u3001\u5909\u52d5\u8cbb(VC)\u306f320\u5343\u5186\u3067\u5909\u308f\u3089\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u5909\u52d5\u8cbb(VC)\u306a\u306e\u306b\u5909\u5316\u3057\u306a\u3044\u3068\u3044\u3046\u306e\u306f\u3001\u306a\u3093\u3068\u306a\u304f\u5206\u304b\u308a\u3065\u3089\u3044\u6c17\u304c\u3057\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u30d3\u30b8\u30cd\u30b9\u3067\u3044\u3048\u3070\u3001\u300c\u9867\u5ba2\u306e\u8981\u671b\u3067\u8ca9\u58f2\u5358\u4fa1\u3092\u4e0b\u3052\u305f\u3051\u3069\u3001\u5909\u52d5\u8cbb(VC)\u3067\u3042\u308b\u539f\u6750\u6599\u8cbb\u306f\u5909\u308f\u3089\u306a\u3044\u3002\u300d\u3068\u3044\u3046\u72b6\u614b\u3067\u3059\u3002\u5f53\u7136\u306b\u5909\u52d5\u8cbb\u7387\u304c\u4e0b\u304c\u3063\u3066\u304d\u307e\u3059\u3002<\/span>
\n \u307e\u305f\u3001\u554f\u984c\u4e2d\u306e\u5358\u4f4d\u304c\u5186\u3068\u5343\u5186\u306e2\u3064\u306e\u5358\u4f4d\u304c\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u5358\u4f4d\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u6700\u7d42\u7684\u306a\u7b54\u3048\u3082\u9593\u9055\u3048\u308b\u306e\u3067\u3001\u30b1\u30a2\u30ec\u30b9\u30df\u30b9\u3092\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u5358\u4f4d\u3092\u63c3\u3048\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4eca\u56de\u306f\u5343\u5186\u306e\u5358\u4f4d\u306b\u63c3\u3048\u307e\u3059\u3002<\/span><\/div>\n

 <\/p>\n

<\/div>\n
\u307e\u305a\u306f\u3001\u5148\u307b\u3069\u540c\u69d8\u306b\u5909\u52d5\u8cbb\u7387(\u03b1)\u3092\u6c42\u3081\u307e\u3059\u3002<\/span><\/div>\n
<\/div>\n
\u5909\u52d5\u8cbb\u7387(\u03b1)\uff1d\u5909\u52d5\u8cbb(VC) \u00f7 \u58f2\u4e0a\u9ad8(S)<\/span>
\n \uff1d320 \u00f7 1.7 \u00d7 400<\/span>
\n \uff1d320 \u00f7 680<\/span>
\n \uff1d0.4705\uff65\uff65\uff65<\/span><\/div>\n

\uff0a\u6ce8\u610f\uff0a<\/span>
\n \u4e00\u6b21\u8a66\u9a13\u306e\u5834\u5408\u3001\u96fb\u5353\u304c\u4f7f\u7528\u3067\u304d\u306a\u3044\u306e\u3067\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u304d\u308c\u3044\u306b\u5272\u308a\u5207\u308c\u308b\u6570\u5b57\u306b\u306a\u308a\u307e\u3059\u3002\u9014\u4e2d\u306e\u8a08\u7b97\u3067\u3001\u5272\u308a\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u81ea\u5206\u306e\u89e3\u7b54\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u304b\u3001\u8a08\u7b97\u305b\u305a\u306b\u305d\u306e\u307e\u307e\u8a08\u7b97\u3092\u7d9a\u3051\u308b\u3068\u6700\u5f8c\u306b\u5272\u308a\u5207\u308c\u308b\u304b\u306e\u3069\u3061\u3089\u304b\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u5272\u308a\u5207\u308c\u306a\u304b\u3063\u305f\u306e\u3067\u7121\u7406\u306b\u8a08\u7b97\u305b\u305a\u3001\u305d\u306e\u307e\u307e\u300c\u5909\u52d5\u8cbb\u7387(\u03b1)\uff1d320 \u00f7 680\u300d\u3067\u9032\u3081\u307e\u3059\u3002\u6b21\u306b\u3001\u516c\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP) \uff1d \u56fa\u5b9a\u8cbb(FC) \u00f7 (1\uff0d\u5909\u52d5\u8cbb\u7387(\u03b1))<\/span><\/div>\n
\uff1d360 \u00f7 (1\uff0d320 \u00f7 680)<\/span>
\n \uff1d360 \u00f7 [(680\uff0d320) \u00f7 680]<\/span>
\n \uff1d360 \u00f7 (360 \u00f7 680)<\/span>
\n \uff1d360 \u00d7 680 \u00f7 360<\/span>
\n \uff1d680<\/span>
\n \u5358\u4fa1\u304c1,700\u5186\u306e\u6642\u306e\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8(BEP)\uff1d680\u5343\u5186\u30fb\u30fb\u30fb\u2461<\/span><\/span><\/div>\n
<\/div>\n

 <\/p>\n

\n
\u2462\u305d\u306e\u5dee\u984d\u3092\u6c42\u3081\u308b<\/span><\/div>\n

\u6c42\u3081\u308b\u3053\u3068\u306f\u3001\u2461\u3068\u2460\u306e\u5dee\u984d\u306a\u306e\u3067\u3001<\/span>
\n \u2461680\uff0d\u2460600\uff1d80\u30fb\u30fb\u30fb\u2462<\/span><\/span>
\n \u7b54\u3048\u306f\u30a4\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/div>\n
<\/div>\n<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
\n

\u843d\u3061\u7740\u3044\u3066\u8a08\u7b97\u3057\u3066\u3001\u30b1\u30a2\u30ec\u30b9\u30df\u30b9\u306e\u7121\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span>
\n \u3053\u3053\u307e\u3067\u306f\u5927\u4e08\u592b\u3067\u3057\u3087\u3046\u304b\uff1f<\/span>
\n \u3053\u3053\u3067\u3064\u307e\u305a\u304f\u3068\u3001\u3053\u306e\u5148\u304c\u82e6\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u3082\u3057\u7406\u89e3\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u3082\u3046\u4e00\u5ea6\u6700\u521d\u306b\u623b\u3063\u3066\u3001\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

 <\/p>\n

\u5408\u683c\u3092\u76ee\u6307\u3059\u65b9\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/span><\/p>\n

\u6700\u5f8c\u306b\u3001\u5408\u683c\u3092\u76ee\u6307\u3059\u65b9\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3067\u3059\u3002<\/span><\/p>\n

\u8ca1\u52d9\u306e\u672c\u8a66\u9a13\u3067\u306f\u300160\u5206\u9593\u3067\u7d0420\u554f\u306e\u554f\u984c\u3092\u89e3\u304f\u30b9\u30d4\u30fc\u30c9\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5e73\u5747\u30671\u554f\u3042\u305f\u308a3\u5206<\/span>\u3067\u3059\u3002\u672c\u8a66\u9a13\u306e\u7dca\u5f35\u611f\u306e\u306a\u304b\u3001\u9593\u9055\u3048\u305a\u306b\u3053\u308c\u3089\u306e\u554f\u984c\u3092\u89e3\u3051\u308b\u3088\u3046\u306b\u306a\u308b\u305f\u3081\u306b\u3001\u672c\u7d19\u306e\u5192\u982d\u306b\u8ff0\u3079\u305f\u640d\u76ca\u5206\u5c90\u70b9(CVP)\u5206\u6790\u306a\u3069\u306e\u983b\u51fa\u8ad6\u70b9\u306e\u904e\u53bb\u554f\u3092\u7e70\u308a\u8fd4\u3057\u89e3\u304d\u3001\u305d\u306e\u51fa\u984c\u30d1\u30bf\u30fc\u30f3\u3092\u4f53\u5f97<\/span>\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span>
\n \u3055\u3089\u306b\u3001\u305f\u3060\u6b63\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3068\u3044\u3046\u30ec\u30d9\u30eb\u3067\u306f\u306a\u304f\u3001\u516c\u5f0f\u3092\u4f53\u5f97\u3057\u3066\u3001\u4f7f\u3044\u3053\u306a\u305b\u308b\u3068\u3044\u3046\u30ec\u30d9\u30eb\u307e\u3067\u5230\u9054\u3059\u308c\u3070\u3001\u304d\u3063\u3068\u5408\u683c\u3092\u52dd\u3061\u53d6\u308c\u307e\u3059\u3002<\/span>
\n \u5408\u683c\u76ee\u6307\u3057\u3066\u304c\u3093\u3070\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><\/p>\n

 <\/p>\n

\u4ee5\u4e0a\u3001\u304a\u3068\u3067\u3057\u305f\u3002<\/span><\/p>\n

 <\/p>\n

<\/span><\/p>\n

\u4eca\u5f8c\u3001\u3053\u306e\u2191\u30ad\u30e3\u30e9\u8a2d\u5b9a\u3067\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u767a\u9053\u5834\u306e\u8aad\u8005\u306e\u7686\u3055\u307e\u3002 \u3053\u306e\u5ea6\u3001\u3053\u306e\u9053\u5834\u306e6\u4ee3\u76ee\u3068\u3057\u3066\u30d6\u30ed\u30b0\u3092\u62c5\u5f53\u3057\u307e\u3059\u3001\u201d\u304a\u3068“\u3068\u7533\u3057\u307e\u3059\u3002 \u307e\u305a\u306f\u3001\u7c21\u5358\u306b\u81ea\u5df1\u7d39\u4ecb\u3057\u307e\u3059\u3002 \u81ea\u5df1\u7d39\u4ecb \u90fd\u5185\u306e\u5546\u793e\u3067\u50cd\u3044\u3066\u3044\u308b\u3001\u30a2\u30e9\u30d5\u30a9\u30fc\u4f1a\u793e\u54e1\u3067\u3059\u3002 \u4ed5\u4e8b\u306e\u5c02\u9580\u306f\u30ea\u30b9\u30af\u7ba1 […]<\/p>\n","protected":false},"author":48,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"vkexunit_cta_each_option":"","footnotes":""},"categories":[20,258],"tags":[],"class_list":["post-73175","post","type-post","status-publish","format-standard","hentry","category-02-","category-14-iv-"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/posts\/73175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/users\/48"}],"replies":[{"embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/comments?post=73175"}],"version-history":[{"count":0,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/posts\/73175\/revisions"}],"wp:attachment":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/media?parent=73175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/categories?post=73175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/tags?post=73175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}