2013ǯ03

2013ǯ0327

㡢äƤߤ ưȤʤϤФ36θ

87a608a4-s

ץȴ׸ꡡëǤ

ܤϡͧͤǤܼ¶ȽǼҤνǥץǥ塼褵줿
ԤϡDzץǥ塼ȤƤǤʤ
ܤɽҡ֣ңϣ£ϣԡפ϶ȼԤǤ⤢ޤʤ

٤ܺԣȣ MOVIE٥꡼ܹԴġ
81󥢥ǥߡûԥ˥᡼ޤؤĤߤΤ٤βƣ׿ᡢ
أ̣ף٣ӡܤͼ٥꡼λ굮ġ
س٥꡼αѰϺĤϤᡢ¿οͺȯƤƤ

ԤΣңϣ£ϣԤ϶Ȥ鸽ߤ˻ޤǤ̤ơ
֥򣱤ĤˤޤȤ뤿ڤʤȡ
ֿͤ˻פ롦뤿ˤϡɤʼʤŪ
֤ɤʤȤǺǽȴƤƤ
ּҰꤿȤꡢҥåȺʤ߽Фȿ򤤤˰ƤƤΤ
Ȥäޥͥߥ˥ˤĤƤҲ𤵤Ƥޤ

֤ΤĤäɡʤäġġ
֤ΤĤפȤꥨƥ֤̤ȡ֤Ԥ٤פȤӥͥ
򤤤ξΩ뤫Ȥɤ˥֥뤳ȤϾʤޤ

ӥͥǤϡ֥ƥѤΥХ󥹤γƣפ򤱤̤ʤ
˴ؤˤɬɤΰǤ

2013ǯ0326

ABCڤ

DSC_4276

ץȴ׸ꡡëǤ

ABCڤפˤĤ

ABCActivity-Based Costingưึ׻ˤϡ
1980ǯΥꥫ¤Ȥδʤꤹˡ
ȤƹͰƤޤ

֤ʤȤäƤΤ
֤ɤΥץ򲡤夲Τ
֤ɤθܵҤפ򻺤ǤΤס
ABCˤץ塼ϡ䤤˿DzФ
бĤΥʥӥġȤƳѤƤޤ

ºABCʬϤɤΤ褦ʲˡΤ
ʲ̤ꤢƤޤ

1˥ѡȡХȤˤư
2˶ͭ󲽡粽
3Ūβ
4˰ưȺ︺
5˥ƥಽ
6˥ե쥤ȸΨ
7˾ǧؤ︺

μȤΤƤϻ֤礭ʥȤˤʤޤ
򤢤뤿λܺڤǤ
ޤϲҤΰռפǤ

photo by yukiharu furuya


2013ǯ0325

ޡƥ󥰤ȥץȴפȤϢ

DSC_4522

ץȴ׸ꡡëǤ

ץȴפȥޡƥ󥰤ϤĤʤΤǤ礦
ABCActivity Based CostingˤȤȡܵ»״ʬǤޤ
ˤ
ץȴפϸܵñ̤ɳդ뤳ȤǤޤ
륹ǤABCϢȤռѤ뤳Ȥޤ

οѤ
ץפR&D¤ȿǤޡåȻָ뤳ȤפǤ
ѻָ䡢¤ΥȻָ˰ĥơ
ޡåȻָʤ褦
ޤϥץȸ뤳ȤեȥƥåפȻפޤ

photo by yukiharu furuya

2013ǯ0321

٥ȡ֥֡꡼ɤ٥ȡ֡Ȥ

DSC_4319

ץȴ׸ꡡëǤ

٥ȡ֥֡꡼ɤȤϡ
ҤΥƥ٥Υʡ礵줿ǽѥå줿ʡˤǤϤʤ
̳䵡ǽȤʤȤ߹碌륷ƥ๽ΤȤ򤤤ޤ

ŪˤϡܵҴʤ
̤Υƥ̳ȤƳѤ̳פ
̹ŪȤ߹碌ƻȤ褦ʼˡǤ

٥ȡ֥֡꡼ɤ褤٥ȡ֡ȡʡˤ褤ϻξΤǤ
ʤ줹ȳȯκ︺ˤĤʤꡢ
ᤫ饹ȤȤ߷פ줿ΤǤС
κŬθӥͥץ¸䤹Ȥޤ

ͤȤƤΰոϡ
̳ܶ˽椷ƥޥռʤжȼòȡʤɤȻפޤ
ʤʤХǡϢȤռ
ץȼ


ôԼ
ɤͽ¬ǡ뤳ȤǤޤ

ʤϥӥͥǥ塡ѥåʤ¿
ǶȥɤsaasǤ󶡤ƤʤϾʤΤ
塡Webӥ١ȤƸ̤ΥƥϢȵѤȯŸƤȻפޤ

θ̥ƥϢȵǽѤ
٥ȡ֥֡꡼Ūʥƥ๽ۤͭˤʤ뤳ȤͽۤǤޤ
saasθ̥ƥΥƥΥפǤ̳ΤԤӥ
ޤƤ뤳Ȥ˾ߤȻפޤ

photo by yukiharu furuya

2013ǯ0318

롼ץΤ

DSC_4489

ץȴ׸ꡡëǤ

ϡ줵Υӥͥ濴
֥롼ץΤפˤĤƤäȻפޤ

http://www.nikkeibp.co.jp/sj/2/column/a/116/index.html

ϡбĥ󥵥륿ȤȤ
ܤΥ롼ץɽʤǤ륵ܥ
ФƺΥ롼ץΤƤޤ

ܥϡޤM&Aˤά򷫤֤ĹƤޤ
ϡ褽βҤͤƤʤȤ٤ȡ
⡢롼ץȡ

ߤΥ롼ץϡ
ҤΤʤǥ塼󡢥ץȤδʤ
ͭ뤳ȤפǤ

եȥƥȤ
ʤȤĤƤޤΤ
ؤҲ𤷤Ȼפޤ

ʲȴ

⤷ץȴεǽˤĤʤ褦ˤʤä顢
ɤ
澮ȤǤСҤŻ¼ҤŻȤ褦ˡ
ҤȤˤηäƤϤ
ץȤοʹԴǤʤҤȤ˥ɤʬơưŪ˷Ϣư褦ˤΤ

Τ褦˶̳ȷϢư顢Żΰ㤦̤Ƥ롣Ҥ󤴤Ȥΰ㤤Ū˸С֤ϸܵҳˤ⤬äƤס֤βҤϵѤ䥷ƥˤ⤬äƤפȤ褦ʤȤץ̤μʤɤɤ֤ǤϤʤΤİ뤳ȤǤ뤷ܵҳˤä֤ʤɤİƤʤʤɤǤ礭Ϥȯ뤳ȤǤ褦ˤʤ롣

塼ߤ롢ȤöŪʥ롼ץбĤ˰֤ŤΤˤʤ뤳ȤοǤ롣СȤǤʡERPʤɤ˼ʤDzץեȤϢươޤ澮ȤηбĤζ岽˹׸뤳ȤǤ롣ä˼δȤץեåʥ롦եΤ褦ʥץȷβҡбĤΤΤ롼׳ư鹽Ƥ褦ʴȤǤɬܤδ

塼ϢĤΤ褦ʵǽϡޤޤǤΥ롼ץǽʬΥƥǤϡ錄ʤʥ롼̺λβ졼Ȥʤɡˤͻʥȡ٥ȥɾܥ졼δʤɡˤޤϢư褦ʵǽ᤿˥ܥƳƤȤ濴ˡɲå塼ǤФäơ̳˥ƥƧ߹ǤΤ

ˤޤä顢M&AˤȤѤäƤ롣ͻʤץꥱ󥺤ʤɤꥹȤ˾夬äƤǤϤθ䤬뤬饤֥ɥΥ줿ʤɤΰĤޤ롼פθΨ褯뤿ˤòĤʤɤ¸ɬפ롣󥿡ͥåäȤĥƥ⤤ޤǤϥפǤϤʤNTTAdobeɤʤФƤ롣Ȥ߹ǡ塼Ƿ᤿֤˰ƤòĤʤɡʥߥåʱĤ桼ˤϴޤ

ޤܵҤϢǤ碌ʤɤǡ١ȤƻȤȤɬפȤʤ롣Ĥޤ궦̤Υǡ١δ򡢵礫Ĺʥ饯DB2ʤɤǤϤʤSQLϤξDBȤȤϢǼ¸롣ĤǤ롣

ܺΥ롼פĶǤ뤳ȤܤСŹݤñ̤ǤΥ롼ץȤϼľSFASales Force AutomationĶȻٱ祷ƥˤȤȤˤʤ롣ǶǤASPSaaSȤsalesforce.comΤ褦ʤΤФƤ뤬ܤαĶȤˤɬեåȤʤʬ롣Ȥ˸ܵҤüȤߤڤɡʤɤϡޤ˥롼ץοĺȤȤˤʤ롣

ĤޤꡢŸ򤴤ˤäƤˤϡμ㤤Ҥˤϡ٥ƥζ̳Ϥ˾ܤͺबɬפȤȤˤʤ롣Τ褦ˤơץȴͻıġĶȤޤϢư褦ʶ̳ϥեȤäƤҤ˿ʲƤΤҤǤʤʬȤʻɬפ⤷ʤäơƱ˦֤ǡȤˤʤ٤ĩ魯롣

󥵥ܥθϡ塼濴Ȥͭ塼뤳ȥåפüޤǤ٤ƤμҰλʬǤꡢǤꡢȤγưΤΤǤ롣錄⤽˰ϤʤˤȤơն̳򼡡礷ƤФȤ錄ϸäƤΤ줬¸ǤƤ®Ĺƻ˾뤳ȤǤ

ޤǤΤȤ¸ǤͺबܥˤϤʤ褦˸ΤǰäȤ⤳ϥܥ˸¤뤳ȤǤϤʤIBMޥեȤ⡢̳򤷤Ƥͤͤ뤫ȤΤ錄ľʸ顢롼ץƤˤȤɤޤäƤΤФʤꡢĹϴԤǤʤ

ºݡˤ򸫤Ƥ⤽餫IBMΥΡĤϡȤȤϥǥ٥åץĤäƤեȤIBMƼ줿ΡĤΥϲäƤϡ롼ץˤȤɤޤäƤ¾ζ̳ϤؤζϤޤǤƤʤ˰줿ɬפʤΤȯʳǤϡȳؽȿɤʤɤȤäƤ׿ŪʤΤФƤ뤬ȤʤƤȤʤĤޤ̳̩夷ȤȯƤʤȤߤˤϸƼ롣ܥΥ󥹤Ϥޤˤ

եȥƥȤ륷ƥۤɵ᤹뤿ˤ
̳סޡƥ󥰡ITμäͺबɬפǤ
ΥꥢѤǤͤˤϤ뤫Τޤ͡

photo by yukiharu furuya

2013ǯ0313

ǥʡ ϫ̳?

DSC_4049

ץȴ׸ꡡëǤ

ǥʡ ϫ̳񤫡
ȤǥҤηбļԤ̤ޤ

Ūˤ
ǥ˴ŤʪŤȤ㤨ʤФͤϫ̳
ǥ򤹤륳ȤϿͷˤʤޤ
ĶȤ⤹ǥʡϤɤäʤäƤʤޤ͡

줷ƤףţҤϿҤޤ
¤ϫ̳ǽƤ꤬¿褦Ǥ
ޤҤˤƱĶȷǥ쥯ȤҰ⤤ޤ

Ķȹˤ빩
ǥ¤ˤ빩¤ǽޤ

ξϡäȤɬפǤ
ĤʤƤϤʤΤ
ͽǤ

ǥ쥯ĶȳưäƤޤ
פϤ褯ʤޤȤ夬ޤ

Ͱͤ
äȤABCưɸึ׻ײ褷 ȴ뤳Ȥޤ

photo by yukiharu furuya

2013ǯ0311

ե㥹ȷбĤΥ

DSC_4522

ץȴ׸ꡡëǤ

ͽ¬
ɤβҤͽ¬ϥǽפƤ뤳Ȥ¿褦Ǥ

ȤΥޥ͡㡼ʹȤ϶äǤ
̾μҰȤʬͽ򥨥
פбĴ褬罸פޤƤ뤽Ǥ
餯֤⤢뤳ȤǤ礦
ɤϡ̳פοͤӤˤʤ櫓Ǥ
ЪΥޤΤ˿ʹϤɬפʤΤ
βҤǤϤʤ褦˻פޤ
ζФƤҤפǤ

Ϥ礭ʤФʤۤɡ
νפ򥨥Ǥݤ
֤⤢ꤨޤ
ǼʤΥ줬ȤʤʤƤʤ
ݼʤɤϷǤȷ׾夷ʤФʤޤ
ϫפΤǤ麣Ƥİ
ȤϫϤȤȤˤʤǤ礦
äˤνפޥ͡㡼饹ǯߤĶ
ͤ餯ΤǤʥôˤʤޤ

ͽФƥꥢ륿˺ãٹ礤Τ
бļԤȤƤϡפǤ

photo by yukiharu furuya

2013ǯ0306

ĶȲĤοʤ

DSC_4504

ץȴ׸ꡡëǤ

1㤷Ͻ1
ĶȲĤԤäƤҤ¿Ȼפޤ

ĶȲĤˤɤĶȲĤɤʤĶȲĤȻפޤ
Ǥ
ΩıĶȲĤȡ
֤פǡĶȼҰλε㲼ĶȲĤޤ

ˤ1֤ǽƤݰƲĤäơ
Ӥʤɤޤơ
ĶȲĤμϤ̣äʤƻͭ褦Ǥ

䤬פʤۤɤĶȲ
ɤ߾夲αĶȲ
Ĥ̾դΤǤ顢Ԥʤʤ
ɤ߾夲ˤʤäƤϤޤ

ʤαˤʤäƤޤäƤ
ĶȲĤˤʤޤȡȤФĥڤäĹ
ʬʤϤ⤤ޤ
λ̵֤̤Ǥ

ñʤ夲ԿαĶȼҰߤ뤷夲ξ
ˤʤäƤޤäƤ롣
夲ԿαĶȼҰĶȲĤ򤭤äˡ
뵤ФΤäˤʤäƤͤФʤޤ󤬡
˻ε㲼褦ʲĤˤƤϤʤǤ

ɤĶȲĤΤ
ʤȤ3ޤǤˤɬפʻۤƽʼԤɤޤ֤
ãƤȡ

ͭޤ褺ϻפڤäƻ֤
Ⱦʬ餤ˤƤߤΤǡǤ礦

ȡ虜虜ĤǤɬפ̵̵ʤä
ΨŪʱĶȲĤˤʤȻפޤ

photo by yukiharu furuya

2013ǯ0304

ԺλܵҤδˡ

DSC_4333

ץȴ׸ꡡëǤ

ץȴפμӤŤͤƤ
ܵҾ˴ϢץȾİ뤳ȤǽǤ

ΡΤȤ夲Ͻפʥݥ
ܵҤճȺλ١Ǥֻäꤷޤ

ԺλܵҤδˡϡμӤİʤ
äƤץȤͽ¬
ǽΤĶȰƷФ
άޤ뤳ȤǤޤ

ץȾȼޥμ¤ϢȤ
˼塦״򤵤뤳Ȥ򤪤ᤷޤ

ޤBIݡȲʤ
ܵ׾̥󥭥󥰤İ뤳ȤפʥݥȤǤ

photo by yukiharu furuya

֥ץȴ׸
ϤޤơŴ߳ҤȤ߶ȤǷ̳и塢TYOʣãҡˤκ̳Фơ2002ǯ2إץåҡITӥˤؼбĴĹôäƤޤʤΤǥͥãҡɣԥ٥㡼ȶȼϰۿǤեȥȳ乭ȳʤɤϡ߶Ȥˤ׽ȤäƤ⡢̳ʤɤΩƤ餺βҤΤˤ״̳͡ǤȳǤϡҤȤĤҤȤĤʤ֥ץȡפȸƤǤޤ塢Υ֥ˤ​
ץȴפ ۤΥץȴסץȴפΥΥϥȳǺ߻ץȤ׻С̳եɤ߷бĤʤɤơޤˡǺߤ亣ҤȤǤʤȤбļ/бĴãƣϤʤɤؾǤҥȤȤʤΩƤƤйǤ

ץȷӥͥ˴ؤؤΥӥ
ȯκλռ
˸̸׻β׽Ψå
˶ͽ¬ٸ

˱Ķȡ졦бؤξͭ

򡧸ëʤդ䡡椭Ϥ

1967ǯͻԽп
رطкѳкѳز´
Ŵߡ߶ȡ
ƥ磻CMȡˤʤɤФ
2002ǯ2ץå˻衣˽Ǥ
֥ߥʡֱ¿

߶Ȥβ׶̳μ١ˡ
Ȥ䥽եȥȯ/SIȤǤ
бĴи֥ץȴספμˡ򼫤ηϲ
BIG3δƺˡͤλƳơҳȯǥץȴ
ƥץǥ塼eMplex PBMפεǽ˾ڡ
󥵥ƥ󥰤Ȥ200ҤĶ
Υץȴ׼ˡϰŪʻٻƤ롣

ޤȤΩ夲/ǥޡƥ
/NEWӥͥˤбĴΤηϲ
​ERPCRM󥵥륿 ץȴ
٤ι⤤ͽΩ륳󥵥ƥ󥰥ӥԤäƤ


ͤȤΤĤʤ
ͤȤ鹭뤴ˤƤ

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