{"id":2905,"date":"2007-02-11T18:13:50","date_gmt":"2007-02-11T09:13:50","guid":{"rendered":"http:\/\/momsusa.jp\/?p=2905"},"modified":"2007-02-11T18:13:50","modified_gmt":"2007-02-11T09:13:50","slug":"%e7%a7%bb%e6%b0%91%e6%b3%95%e9%96%a2%e9%80%a3%e3%81%ae%e7%94%b3%e8%ab%8b%e6%96%99%e8%a6%8b%e7%9b%b4%e3%81%97%e3%81%ae%e5%8b%95%e3%81%8d","status":"publish","type":"post","link":"https:\/\/jinken.com\/momsusa\/archives\/2905","title":{"rendered":"\u79fb\u6c11\u6cd5\u95a2\u9023\u306e\u7533\u8acb\u6599\u898b\u76f4\u3057\u306e\u52d5\u304d"},"content":{"rendered":"<p>February 11, 2007<br \/>\n<script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- Moms-JINKEN\u7528\u30ec\u30b9\u30dd\u5e83\u544a\u201720160913 --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-4522144778963553\"\n     data-ad-slot=\"4246442486\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><br \/>\n&nbsp;<br 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\/>\n\u3055\u3066\u3001\u4eca\u56de\u306e\u5024\u4e0a\u3052\u306b\u95a2\u3057\u3066\u3001\u79fb\u6c11\u5c40\u306f\u5c40\u5185\u306e\u6d3b\u52d5\u3092\u7d30\u5206\u5316\u3057\u3001\u5404\u6d3b\u52d5\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u304a\u91d1\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u306e\u304b\u3001\u3069\u306e\u7a0b\u5ea6\u5c06\u6765\u7684\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u89e3\u6790\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u30ab\u30b9\u30bf\u30de\u30fc\u30b5\u30fc\u30d3\u30b9\u306e\u90e8\u7f72\u3001\u6307\u7d0b\u3092\u3068\u308b\u90e8\u7f72\u3001\u66f8\u985e\u3092\u90f5\u9001\u3059\u308b\u90e8\u7f72\u3001\u30c7\u30fc\u30bf\u3092\u7ba1\u7406\u3059\u308b\u90e8\u7f72\u306a\u3069\u5927\u304d\u306a\u90e8\u7f72\u6bce\u306b\u308f\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u5404\u90e8\u7f72\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u4ed5\u4e8b\u304c\u3042\u308b\u306e\u304b\u3001\u4ed5\u4e8b\u306e\u6027\u8cea\u6bce\u306b\u7d30\u304b\u304f\u30b3\u30b9\u30c8\u3092\u7814\u7a76\u3059\u308b\u3053\u3068\u3068\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u30b3\u30b9\u30c8\u7814\u7a76\u3092Activity-Based Costing (ABC)\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u3053\u306e\u7814\u7a76\u3092\u901a\u3058\u3066\u3001\u3069\u306e\u90e8\u7f72\u306e\u30b3\u30b9\u30c8\u30a2\u30c3\u30d7\u3068\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u3092\u3059\u308b\u306e\u304b\u3092\u6c7a\u3081\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u305d\u3046\u3067\u3059\u3002\u79fb\u6c11\u5c40\u81ea\u4f53\u306e\u52b9\u7387\u5316\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u304c\u5f53\u305f\u308a\u305d\u3046\u3067\u3059\u3002<br \/>\n\uff12\uff10\uff10\uff17\u5e74\u4e88\u60f3\u3055\u308c\u3066\u3044\u308b\u79fb\u6c11\u5c40\u306e\u30b3\u30b9\u30c8\u306f\uff12\uff13\u5104\u30c9\u30eb\u7a0b\u5ea6\u3060\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u5e74\u306b\u3088\u3063\u3066\u4e0a\u4e0b\u3059\u308b\u306e\u3067\u3059\u304c\u3001\u3061\u306a\u307f\u306b\u3053\u306e\uff12\uff13\u5104\u30c9\u30eb\u306e\u306a\u304b\u3067\u3001\u6bce\u5e74\u78ba\u5b9f\u306b\u304b\u304b\u308b\u91d1\u984d\u306f\uff11\uff17\u5104\u30c9\u30eb\u7a0b\u5ea6\u3067\u3059\u3002\u3053\u306e\uff12\uff13\u5104\u30c9\u30eb\u3092\u3001\u3059\u3079\u3066\u306e\u79fb\u6c11\u95a2\u4fc2\u306e\u7533\u8acb\u6570\uff14\uff17\uff10\uff10\u4e07\u4ef6\u3067\u5358\u7d14\u306b\u5272\u308b\u3068\u3001\u7d04\uff14\uff19\uff11\u30c9\u30eb\u304b\u304b\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u79fb\u6c11\u306e\u7533\u8acb\u6599\u306f\u5e73\u5747\u3067\uff12\uff12\uff17\u30c9\u30eb\u5fb4\u53ce\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5206\u7a0e\u91d1\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u73fe\u5728\u7533\u8acb\u6599\u91d1\u306f\u3001\u30d3\u30b6\u3084\u7533\u8acb\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\uff11\uff10\uff10\u30c9\u30eb\u53f0\u306e\u7533\u8acb\u6599\u3082\u3042\u308a\u307e\u3059\u304c\u3001\uff13\uff10\uff10\u30c9\u30eb\u53f0\u306e\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u3001\u8a66\u6848\u3068\u3057\u3066\u3001\u7533\u8acb\u65b9\u6cd5\u306e\u52b9\u7387\u5316\u3082\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u73fe\u5728\u6c38\u4f4f\u6a29\u306e\u7533\u8acb\u3092\u5bb6\u65cf\u30d9\u30fc\u30b9\u3067\u884c\u304a\u3046\u3068\u3059\u308b\u3068\u3001\u901a\u5e38\uff13\u3064\u306e\u7533\u8acb\u3092\u4f34\u3044\u307e\u3059\u3002\u4e00\u3064\u306fI-485\u3068\u3044\u3046\u7533\u8acb\u3067\u3001\u4e3b\u3068\u306a\u308b\u6c38\u4f4f\u6a29\u306e\u7533\u8acb\u5185\u5bb9\u3092\u542b\u3093\u3067\u3044\u307e\u3059\u3002\uff12\u3064\u3081\u306f\u3001\u5c31\u52b4\u8a31\u53ef\u8a3c\uff08I-765\uff09\u3067\u3042\u308a\u3001\uff13\u3064\u3081\u306f\u4e00\u6642\u6e21\u822a\u8a3c\uff08I-131\uff09\u3067\u3059\u3002\u3053\u306e\uff13\u3064\u306f\u901a\u5e38\u4e00\u3064\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u79fb\u6c11\u5c40\u3068\u3057\u3066\u306f\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u4e00\u672c\u5316\u3059\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3001\u3068\u3044\u3046\u6848\u304c\u3067\u3066\u3044\u307e\u3059\u3002<br \/>\n\u540c\u6642\u306b\u79fb\u6c11\u5c40\u306f\u3001\u6570\u7a2e\u306e\u30d3\u30b6\u306b\u3064\u3044\u3066\u306f\u7533\u8acb\u8cbb\u7528\u3092\u7121\u6599\u5316\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u4eba\u8eab\u58f2\u8cb7\u306e\u88ab\u5bb3\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\uff34\u30d3\u30b6\u3001\u30c9\u30e1\u30b9\u30c6\u30a3\u30c3\u30af\u30fb\u30d0\u30a4\u30aa\u30ec\u30f3\u30b9\u306e\u88ab\u5bb3\u8005\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u8acb\u6599\u3092\u4e8b\u5f8c\u7684\u306b\u514d\u9664\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u3082\u305d\u3082\u7121\u6599\u5316\u3057\u3066\u306f\u3069\u3046\u3060\u3068\u3044\u3046\u6848\u304c\u3067\u3066\u3044\u308b\u306e\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0a\u304c\u73fe\u5728\u8a71\u3057\u5408\u308f\u308c\u3066\u3044\u308b\u8a66\u6848\u3067\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u8ee2\u3093\u3067\u3082\u7533\u8acb\u6599\u306f\u5897\u984d\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u307e\u305f\u5177\u4f53\u7684\u306a\u898f\u5247\u304c\u3067\u304d\u305f\u3089\u3001\u305d\u306e\u6642\u70b9\u3067\u7686\u3055\u3093\u306b\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u305d\u308c\u3067\u306f\u307e\u305f\u6b21\u56de\u307e\u3067\u3055\u3088\u3046\u306a\u3089\u3002<\/p>\n<hr class=\"aligncenter\" size=\"5\" width=\"100%\" \/>\n&nbsp;<br \/>\n<span style=\"color: #008000\"><strong>\u25a0\u3000\u30a2\u30e1\u30ea\u30ab\u306b\u5408\u6cd5\u6ede\u5728\u3059\u308b\u306b\u306f\u30d3\u30b6\u3002\u305d\u306e\u53d6\u5f97\u3068\u66f4\u65b0\u304b\u3089\u89e3\u653e\u3055\u308c\u308b\u306b\u306f\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\uff01<\/strong><\/span><br \/>\n<span style=\"color: #008000\">\u4f55\u3068\u3001\u30a2\u30e1\u30ea\u30ab\u306f\u79fb\u6c11\u306e\u56fd\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3060\u3051\u3042\u3063\u3066\u3001\u6bce\u5e74\u653f\u5e9c\u516c\u5f0f\u3067\u3001\u62bd\u9078\u3067\u6c38\u4f4f\u6a29\u304c\u5f53\u305f\u308b\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\nMoms\u3067\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u62bd\u9078\u6c38\u4f4f\u6a29\u306e\u4ee3\u884c\u7533\u8acb\u3092\u901a\u5e74\u53d7\u4ed8\u4e2d\uff01<br \/>\n<span style=\"color: #008000\"> \u5fdc\u52df\u671f\u9593\u306f\u3042\u3063\u3068\u3044\u3046\u9593\u2026\u7533\u8acb\u306f\u5e74\u306b\u4e00\u5ea6\u3067\u3059\u304b\u3089\u3001\u30c1\u30e3\u30f3\u30b9\u3092\u9003\u3055\u305a\u306b\uff01\u50cd\u304f\u30fb\u5b66\u3076\u30fb\u5b50\u80b2\u3066\u3059\u308b\u2026\u6c38\u4f4f\u6a29\u306f\u3059\u3079\u3066\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<a title=\"DV-2018\u5fdc\u52df\" href=\"http:\/\/momsusa.jp\/dv-program\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/momsusa.jp\/dv-program<\/a><br \/>\n<\/span><br \/>\n<span style=\"color: #008000\"> \u25a0\u3000<a title=\"\u304a\u5ba2\u69d8\u306e\u58f0\" href=\"http:\/\/momsusa.jp\/voice\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>\u5f0a\u793e\u3054\u5229\u7528\u8005\u69d8\u306e\u58f0\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/strong><\/a><br \/>\n&nbsp;<br \/>\n<span style=\"color: #008000\"><strong>\u25a0\u3000\u6700\u65b0\u306e<a href=\"http:\/\/www.mag2.com\/m\/0001645358.html\">\u9234\u6728\u5f01\u8b77\u58eb\u66f8\u304d\u4e0b\u308d\u3057\u30d6\u30ed\u30b0\u306f\u3053\u3061\u3089\u304b\u3089\u3002<\/a><br \/>\n\u30e1\u30fc\u30eb\u306e\u3054\u767b\u9332\u3060\u3051\u3067\u3001\u6bce\u670810\u65e5\u306b\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002<\/strong><\/span><br \/>\n<a title=\"DV-2018\u5fdc\u52df\" href=\"http:\/\/momsusa.jp\/dv-program\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/momsusa.jp\/dv-program<\/a><br \/>\n<\/span><br \/>\n<span style=\"color: #008000\"> \u25a0\u3000<a title=\"\u304a\u5ba2\u69d8\u306e\u58f0\" href=\"http:\/\/momsusa.jp\/voice\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>\u5f0a\u793e\u3054\u5229\u7528\u8005\u69d8\u306e\u58f0\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/strong><\/a><br \/>\n&nbsp;<br \/>\n<span style=\"color: #008000\"><strong>\u25a0\u3000\u6700\u65b0\u306e<a href=\"http:\/\/www.mag2.com\/m\/0001645358.html\">\u9234\u6728\u5f01\u8b77\u58eb\u66f8\u304d\u4e0b\u308d\u3057\u30d6\u30ed\u30b0\u306f\u3053\u3061\u3089\u304b\u3089\u3002<\/a><br \/>\n\u30e1\u30fc\u30eb\u306e\u3054\u767b\u9332\u3060\u3051\u3067\u3001\u6bce\u670810\u65e5\u306b\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>February 11, 2007 &nbsp; \u653f\u5e9c\u304c\u767a\u884c\u3059\u308b\u30d3\u30b6\u306f\u3069\u306e\u56fd\u3067\u3082\u304a\u91d1\u3092\u3068\u308b\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002\u79c1\u3082\u3044\u308d\u3044\u308d\u65c5\u884c\u3057\u3066\u30d3\u30b6\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7d50\u69cb\u306a\u6599\u91d1\u3092\u53d6\u3089\u308c\u305f\u7d4c\u9a13\u304c\u3042\u308a\u307e\u3059\u3002\u5c11\u306a\u304f\u3068\u3082\uff15\uff10\u30c9\u30eb\u7a0b\u5ea6\u306f\u3069\u306e&hellip; <a class=\"more-link\" href=\"https:\/\/jinken.com\/momsusa\/archives\/2905\">\u7d9a\u304d\u3092\u8aad\u3080 <span class=\"screen-reader-text\">\u79fb\u6c11\u6cd5\u95a2\u9023\u306e\u7533\u8acb\u6599\u898b\u76f4\u3057\u306e\u52d5\u304d<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-2905","post","type-post","status-publish","format-standard","hentry","category-blog-by-lawyer-view","entry"],"_links":{"self":[{"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/posts\/2905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/comments?post=2905"}],"version-history":[{"count":0,"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/posts\/2905\/revisions"}],"wp:attachment":[{"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/media?parent=2905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/categories?post=2905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jinken.com\/momsusa\/wp-json\/wp\/v2\/tags?post=2905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}