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class=\"has-fixed-layout\"><thead><tr><td><strong>\u5fdc\u52df\u8005\u306e\u30d0\u30c3\u30af\u30b0\u30e9\u30a6\u30f3\u30c9<\/strong><\/td><td><strong>\u671f\u5f85\u3055\u308c\u308b\u30dd\u30c6\u30f3\u30b7\u30e3\u30eb\u3068\u89aa\u548c\u6027\u306e\u9ad8\u3044\u9818\u57df<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>\u5730\u65b9\u9280\u884c\u30fb\u30e1\u30ac\u30d0\u30f3\u30af\u306e\u6cd5\u4eba\u55b6\u696d\u30fb\u878d\u8cc7\u5b9f\u52d9<\/strong><\/td><td>\u8cc7\u91d1\u7e70\u308a\u306e\u7406\u89e3\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u8aad\u89e3\u529b\u3001CFO\u3084\u7d4c\u55b6\u8005\u3068\u306e\u5bfe\u8a71\u529b<\/td><\/tr><tr><td><strong>\u8a3c\u5238\u4f1a\u793e\u306e\u6295\u8cc7\u9280\u884c\u90e8\u9580\uff08IBD\uff09\u3084\u30ea\u30c6\u30fc\u30eb<\/strong><\/td><td>\u8cc7\u672c\u5e02\u5834\u3078\u306e\u7406\u89e3\u3001M&amp;A\u3084\u8cc7\u91d1\u8abf\u9054\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u4f1a\u793e\u306e\u8ca1\u52d9\u30fb\u7d4c\u7406\u30fb\u7d4c\u55b6\u4f01\u753b\u5b9f\u52d9<\/strong><\/td><td>\u7ba1\u7406\u4f1a\u8a08\u306e\u5b9f\u52d9\u3001\u4e88\u7b97\u7b56\u5b9a\u3001\u793e\u5185\u8abf\u6574\u306e\u30ea\u30a2\u30ea\u30c6\u30a3<\/td><\/tr><tr><td><strong>\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u8a66\u9a13\uff08\u4e00\u90e8\u79d1\u76ee\u5408\u683c\u8005\u542b\u3080\uff09<\/strong><\/td><td>\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u5727\u5012\u7684\u306a\u77e5\u8b58\u30d9\u30fc\u30b9\u3068\u5b66\u7fd2\u610f\u6b32<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u7d4c\u9a13\u8005\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u306e\u300c\u4f5c\u6cd5\u300d\u3084\u300c\u30b9\u30e9\u30a4\u30c9\u4f5c\u6210\u30fb\u30d7\u30ec\u30bc\u30f3\u6280\u8853\u300d\u3055\u3048\u8eab\u306b\u3064\u3051\u308c\u3070\u3001\u6570\u30f6\u6708\u3067\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4e3b\u529b\u3068\u3057\u3066\u8ca2\u732e\u3067\u304d\u308b\u305f\u3081\u3001\u5404\u30d5\u30a1\u30fc\u30e0\u304b\u3089\u71b1\u8996\u7dda\u3092\u9001\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/www.kotora.jp\/job\/search.php?fw=%25E6%259C%25AA%25E7%25B5%258C%25E9%25A8%2593&amp;ch=28&amp;ca=4%2C190%2C224&amp;utm_campaign=kotora_contents_161105\">\u8ca1\u52d9\u30fb\u91d1\u878d\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672a\u7d4c\u9a13\u6b53\u8fce\u6c42\u4eba\u3092\u898b\u308b\uff1e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u306a\u305c\u4eca\u3001\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30d5\u30a1\u30fc\u30e0\u306f\u300c\u672a\u7d4c\u9a13\u8005\u300d\u3092\u6b53\u8fce\u3059\u308b\u306e\u304b\uff1f<\/h2>\n\n\n\n<p>\u5c02\u9580\u6027\u306e\u6975\u5730\u3068\u3082\u8a00\u3048\u308b\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u4e16\u754c\u3067\u3001\u306a\u305c\u672a\u7d4c\u9a13\u8005\u306e\u63a1\u7528\u67a0\u304c\u3053\u308c\u307b\u3069\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u80cc\u666f1\uff1a\u65e5\u672c\u4f01\u696d\u306e\u300c\u8cc7\u672c\u52b9\u7387\u30a2\u30ec\u30eb\u30ae\u30fc\u300d\u306e\u6255\u62ed\u3068\u3044\u3046\u5de8\u5927\u306a\u30c6\u30fc\u30de<\/h3>\n\n\n\n<p>\u6771\u8a3c\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u3001\u5927\u624b\u30fb\u4e2d\u5805\u4f01\u696d\u3092\u554f\u308f\u305a\u300c\u8cc7\u672c\u52b9\u7387\u3092\u610f\u8b58\u3057\u305f\u7d4c\u55b6\u300d\u304c\u7d76\u5bfe\u306e\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u307e\u3067PL\uff08\u58f2\u4e0a\u3084\u55b6\u696d\u5229\u76ca\uff09\u306e\u307f\u3092\u8ffd\u3063\u3066\u304d\u305f\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\u306b\u306f\u3001\u300c\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff08\u8cb8\u501f\u5bfe\u7167\u8868\uff09\u3092\u610f\u8b58\u3057\u305f\u7d4c\u55b6\u300d\u3084\u300cWACC\uff08\u52a0\u91cd\u5e73\u5747\u8cc7\u672c\u30b3\u30b9\u30c8\uff09\u3092\u4e0a\u56de\u308b\u30ea\u30bf\u30fc\u30f3\uff08ROIC\uff09\u3092\u51fa\u3059\u4ed5\u7d44\u307f\u300d\u3092\u81ea\u793e\u5185\u3067\u69cb\u7bc9\u30fb\u904b\u7528\u3067\u304d\u308b\u4eba\u6750\u304c\u5727\u5012\u7684\u306b\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u6975\u3081\u3066\u5de8\u5927\u304b\u3064\u96e3\u89e3\u306a\u5909\u9769\u30cb\u30fc\u30ba\u306b\u5bfe\u3057\u3001\u30d5\u30a1\u30fc\u30e0\u5074\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u4f9b\u7d66\u304c\u5168\u304f\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3001\u63a1\u7528\u306e\u9580\u6238\u3092\u5e83\u3052\u3066\u3044\u308b\u6700\u5927\u306e\u8981\u56e0\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u80cc\u666f2\uff1a\u300c\u8a08\u7b97\u304c\u3067\u304d\u308b\u4eba\u300d\u3067\u306f\u306a\u304f\u300c\u30d3\u30b8\u30cd\u30b9\u3092\u8a9e\u308c\u308b\u8ca1\u52d9\u4eba\u300d\u306e\u5fc5\u8981\u6027<\/h3>\n\n\n\n<p>\u7cbe\u7dfb\u306a\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3092\u4f5c\u308a\u3001\u8ca1\u52d9\u30e2\u30c7\u30eb\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u81ea\u4f53\u306f\u3001\u73fe\u4ee3\u306eAI\u6280\u8853\u3084\u5b9a\u578b\u5316\u3055\u308c\u305f\u30c4\u30fc\u30eb\u306b\u3088\u3063\u3066\u52b9\u7387\u5316\u3055\u308c\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u73fe\u5728\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u304c\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u6c42\u3081\u3066\u3044\u308b\u306e\u306f\u3001\u300c\u3053\u306e\u8ca1\u52d9\u6570\u5024\u304c\u3001\u81ea\u793e\u306e\u4e8b\u696d\u6226\u7565\uff08\u55b6\u696d\u6d3b\u52d5\u3084\u88fd\u9020\u5de5\u7a0b\u306a\u3069\uff09\u306b\u304a\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u75db\u307f\u3092\u610f\u5473\u3057\u3001\u3069\u3046\u73fe\u5834\u3092\u52d5\u304b\u305b\u3070\u6570\u5b57\u304c\u6539\u5584\u3059\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u3001\u8ca1\u52d9\u3068\u4e8b\u696d\u306e\u7d10\u3065\u3051\uff08\u7ffb\u8a33\uff09\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u4f1a\u793e\u3067\u6ce5\u81ed\u3044\u5b9f\u52d9\u3092\u7d4c\u9a13\u3057\u3066\u304d\u305f\u4eba\u3084\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u591a\u7a2e\u591a\u69d8\u306a\u4f01\u696d\u306e\u6d6e\u6c88\u3092\u771f\u6a2a\u3067\u898b\u3066\u304d\u305f\u4eba\u304c\u6301\u3064\u300c\u30d3\u30b8\u30cd\u30b9\u306e\u672c\u8cea\u3092\u898b\u629c\u304f\u8996\u70b9\u300d\u306f\u3001\u7d14\u7c8b\u306a\u6570\u5024\u8a08\u7b97\u30b9\u30ad\u30eb\u306e\u4f55\u500d\u3082\u4fa1\u5024\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/www.kotora.jp\/job\/search.php?fw=%25E6%259C%25AA%25E7%25B5%258C%25E9%25A8%2593&amp;ch=28&amp;ca=4%2C190%2C224&amp;utm_campaign=kotora_contents_161105\">\u8ca1\u52d9\u30fb\u91d1\u878d\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672a\u7d4c\u9a13\u6b53\u8fce\u6c42\u4eba\u3092\u898b\u308b\uff1e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u672a\u7d4c\u9a13\u8005\u304c\u5099\u3048\u308b\u3079\u304d\u300c4\u3064\u306e\u5fc5\u9808\u8cc7\u8cea\u300d<\/h2>\n\n\n\n<p>\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30fb\u8cc7\u672c\u653f\u7b56\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u9078\u8003\u306b\u304a\u3044\u3066\u3001\u9762\u63a5\u5b98\u304c\u5019\u88dc\u8005\u306e\u9069\u6027\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306e\u7d76\u5bfe\u7684\u306a\u57fa\u6e96\u306f\u4ee5\u4e0b\u306e4\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460 \u8ca1\u52d9\u30fb\u4f1a\u8a08\u306b\u5bfe\u3059\u308b\u300c\u57fa\u790e\u7684\u306a\u7d20\u990a\u300d\u3068\u300c\u30a2\u30ec\u30eb\u30ae\u30fc\u306e\u306a\u3055\u300d<\/h3>\n\n\n\n<p>\u5b9f\u52d9\u7d4c\u9a13\u306f\u672a\u7d4c\u9a13\u3067\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306e\u4ed5\u7d44\u307f\u306b\u5bfe\u3059\u308b\u7406\u89e3\u306f\u30b9\u30bf\u30fc\u30c8\u30e9\u30a4\u30f3\u3068\u3057\u3066\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\uff08BS\uff09\u3068\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u306e\u69cb\u9020\u7684\u306a\u3064\u306a\u304c\u308a\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08CF\uff09\u304c\u3069\u306e\u3088\u3046\u306b\u52d5\u304f\u304b\u3092\u30ed\u30b8\u30ab\u30eb\u306b\u8aac\u660e\u3067\u304d\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u3059\u3002\u65e5\u5546\u7c3f\u8a182\u7d1a\u4ee5\u4e0a\u306e\u77e5\u8b58\u3084\u3001\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u691c\u5b9a\u306a\u3069\u3092\u81ea\u4e3b\u7684\u306b\u5b66\u3073\u3001\u6570\u5b57\u306b\u5bfe\u3059\u308b\u82e6\u624b\u610f\u8b58\u304c\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2461 \u7cbe\u7dfb\u3092\u6975\u3081\u308b\u300c\u7d30\u90e8\u3078\u306e\u3053\u3060\u308f\u308a\u300d\u3068\u300c\u8ad6\u7406\u7684\u6574\u5408\u6027\u300d<\/h3>\n\n\n\n<p>\u8ca1\u52d9\u3084\u8cc7\u672c\u653f\u7b56\u306e\u63d0\u6848\u306b\u304a\u3044\u3066\u3001\u6570\u5b57\u306e\u300c1\u5186\u306e\u30ba\u30ec\u300d\u3084\u300c\u8a08\u7b97\u5f0f\u306e\u8ad6\u7406\u7684\u30a8\u30e9\u30fc\u300d\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304b\u3089\u306e\u4fe1\u983c\u3092\u77ac\u6642\u306b\u5931\u3046\u81f4\u547d\u50b7\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5927\u96d1\u628a\u306b\u7269\u4e8b\u3092\u3064\u304b\u3080\u30bb\u30f3\u30b9\u3082\u91cd\u8981\u3067\u3059\u304c\u3001\u305d\u308c\u4ee5\u4e0a\u306b\u300c\u524d\u63d0\u6761\u4ef6\uff08\u30a2\u30b5\u30f3\u30d7\u30b7\u30e7\u30f3\uff09\u3092\u30af\u30ea\u30a2\u306b\u5b9a\u7fa9\u3057\u3001\u30ed\u30b8\u30c3\u30af\u3092\u6975\u9650\u307e\u3067\u7cbe\u7dfb\u306b\u7d44\u307f\u7acb\u3066\u308b\u300d\u3068\u3044\u3046\u3001\u77e5\u7684\u30b9\u30bf\u30df\u30ca\u3068\u51e0\u5e33\u9762\u3055\u304c\u6975\u3081\u3066\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462 \u7d4c\u55b6\u9663\uff08CFO\u7b49\uff09\u306e\u82e6\u60a9\u306b\u5bc4\u308a\u6dfb\u3046\u300c\u9ad8\u3044\u5bfe\u8a71\u529b\u3068\u8aa0\u5b9f\u3055\u300d<\/h3>\n\n\n\n<p>\u3053\u306e\u9818\u57df\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u5bfe\u5cd9\u3059\u308b\u30ab\u30a6\u30f3\u30bf\u30fc\u30d1\u30fc\u30c8\u306f\u3001\u4e3b\u306b\u4f01\u696d\u306eCFO\u3001\u7d4c\u55b6\u4f01\u753b\u90e8\u9577\u3001\u3042\u308b\u3044\u306f\u793e\u9577\u81ea\u8eab\u3067\u3059\u3002\u5f7c\u3089\u306f\u4f01\u696d\u306e\u547d\u904b\u3092\u63e1\u308b\u300c\u6570\u5b57\u300d\u3068\u65e5\u3005\u5b64\u72ec\u306b\u5411\u304d\u5408\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f7c\u3089\u3068\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u305f\u3081\u306b\u306f\u3001\u77e5\u8b58\u306e\u3072\u3051\u3089\u304b\u3057\u3067\u306f\u306a\u304f\u3001\u76f8\u624b\u306e\u8ab2\u984c\u611f\u3092\u6b63\u78ba\u306b\u805e\u304d\u53d6\u308a\u3001\u7d4c\u55b6\u76ee\u6a19\u3092\u5171\u6709\u3067\u304d\u308b\u300c\u8aa0\u5b9f\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u300d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2463 \u5909\u5316\u3059\u308b\u5236\u5ea6\u3084\u5e02\u5834\u30c8\u30ec\u30f3\u30c9\u306b\u5bfe\u3059\u308b\u300c\u8caa\u6b32\u306a\u5b66\u7fd2\u610f\u6b32\u300d<\/h3>\n\n\n\n<p>\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u5b9a\u3001\u7a0e\u5236\u6539\u6b63\u3001\u6771\u8a3c\u306e\u30eb\u30fc\u30eb\u5909\u66f4\u3001\u3042\u308b\u3044\u306f\u65b0\u305f\u306a\u91d1\u878d\u624b\u6cd5\u306e\u767b\u5834\u306a\u3069\u3001\u8ca1\u52d9\u30fb\u8cc7\u672c\u653f\u7b56\u3092\u53d6\u308a\u5dfb\u304f\u30eb\u30fc\u30eb\u306f\u5e38\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3055\u308c\u7d9a\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u4e00\u5ea6\u899a\u3048\u305f\u304b\u3089\u7d42\u308f\u308a\u300d\u3067\u306f\u306a\u304f\u3001\u5e38\u306b\u6700\u65b0\u306e\u30de\u30fc\u30b1\u30c3\u30c8\u30cb\u30e5\u30fc\u30b9\u3084\u91d1\u878d\u30fb\u4f1a\u8a08\u306e\u30c8\u30ec\u30f3\u30c9\u60c5\u5831\u3092\u81ea\u4e3b\u7684\u306b\u30a4\u30f3\u30d7\u30c3\u30c8\u3057\u3001\u5b66\u3073\u3092 \u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3057\u7d9a\u3051\u3089\u308c\u308b\u77e5\u7684\u597d\u5947\u5fc3\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/www.kotora.jp\/job\/search.php?fw=%25E6%259C%25AA%25E7%25B5%258C%25E9%25A8%2593&amp;ch=28&amp;ca=4%2C190%2C224&amp;utm_campaign=kotora_contents_161105\">\u8ca1\u52d9\u30fb\u91d1\u878d\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672a\u7d4c\u9a13\u6b53\u8fce\u6c42\u4eba\u3092\u898b\u308b\uff1e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u672a\u7d4c\u9a13\u304b\u3089\u5185\u5b9a\u3092\u52dd\u3061\u53d6\u308b\u305f\u3081\u306e\u300c\u9078\u8003\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u300d<\/h2>\n\n\n\n<p>\u9078\u8003\u3092\u7a81\u7834\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ed6\u306e\u5019\u88dc\u8005\u3068\u5dee\u5225\u5316\u3055\u308c\u305f\u300c\u8ca1\u52d9\u30fb\u4f1a\u8a08\u3078\u306e\u672c\u6c17\u5ea6\u300d\u3068\u300c\u81ea\u8eab\u306e\u5f37\u307f\u306e\u5909\u63db\uff08\u30b3\u30f3\u30b5\u30eb\u8a00\u8a9e\u5316\uff09\u300d\u3092\u30ed\u30b8\u30ab\u30eb\u306b\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>\u3010\u5185\u5b9a\u7372\u5f97\u3078\u306e\u30b9\u30c6\u30c3\u30d7\u3011\n&#91;STEP 1: \u524d\u8077\u3067\u306e\u300c\u6570\u5024\u7ba1\u7406\u30fb\u6539\u5584\u5b9f\u7e3e\u300d\u306e\u68da\u5378\u3057\u3068\u69cb\u9020\u5316]\n       \u2193\n&#91;STEP 2: \u7c3f\u8a18\u7b49\u306e\u5ba2\u89b3\u7684\u306a\u6307\u6a19\u3092\u7528\u3044\u305f\u300c\u8a08\u6570\u611f\u899a\u300d\u306e\u8a3c\u660e\u6e96\u5099]\n       \u2193\n&#91;STEP 3: \u7b46\u8a18\u8a66\u9a13\u30fb\u9069\u6027\u691c\u67fb\u306e\u5fb9\u5e95\u5bfe\u7b56]\uff08FAS\u7cfb\u3067\u306f\u7279\u306b\u6570\u7406\u7684\u306a\u51e6\u7406\u80fd\u529b\u304c\u91cd\u8996\u3055\u308c\u308b\uff09\n       \u2193\n&#91;STEP 4: \u300c\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u300d\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3057\u305f\u30b1\u30fc\u30b9\u9762\u63a5\u30fb\u601d\u8003\u5bfe\u7b56]\n<\/code><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">STEP 1\uff1a\u524d\u8077\u3067\u306e\u300c\u6570\u5024\u30fb\u8ca1\u52d9\u3078\u306e\u95a2\u4e0e\u300d\u3092\u8a00\u8a9e\u5316\u3059\u308b<\/h3>\n\n\n\n<p>\u8077\u52d9\u7d4c\u6b74\u66f8\u3084\u9762\u63a5\u3067\u306e\u30a2\u30d4\u30fc\u30eb\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u696d\u52d9\u306e\u4e2d\u3067\u300c\u3044\u304b\u306b\u6570\u5b57\u3068\u8aa0\u5b9f\u306b\u5411\u304d\u5408\u3044\u3001\u6539\u5584\u3057\u305f\u304b\u300d\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u69cb\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e8b\u696d\u4f1a\u793e\uff08\u55b6\u696d\uff09\u3067\u306e\u30a2\u30d4\u30fc\u30eb\u4f8b\uff1a<\/strong>\u300c\u5358\u306b\u58f2\u4e0a\u3092\u8ffd\u6c42\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u5148\u3054\u3068\u306e\u56de\u53ce\u6761\u4ef6\uff08\u5165\u91d1\u30b5\u30a4\u30c8\uff09\u3084\u3001\u88fd\u54c1\u3054\u3068\u306e\u9650\u754c\u5229\u76ca\u7387\u3092\u81ea\u3089\u5206\u6790\u3002\u5229\u76ca\u7387\u304c\u4f4e\u304f\u3001\u56de\u53ce\u30b5\u30a4\u30c8\u304c\u9577\u3044\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3001\u4fa1\u683c\u4ea4\u6e09\u3068\u56de\u53ce\u6761\u4ef6\u306e\u77ed\u7e2e\u3092\u63d0\u6848\u30fb\u5b9f\u884c\u3057\u3001\u81ea\u7d44\u7e54\u306e\u55b6\u696d\u5229\u76ca\u7387\u3092\u524d\u5e74\u6bd4\u3007%\u6539\u5584\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30b5\u30a4\u30af\u30eb\uff08\u8cc7\u91d1\u56de\u53ce\u306e\u30b9\u30d4\u30fc\u30c9\uff09\u306e\u52b9\u7387\u5316\u306b\u8ca2\u732e\u3057\u307e\u3057\u305f\u3002\u300d<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u8ca1\u52d9\u7684\u89b3\u70b9\uff08\u5229\u76ca\u7387\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff09\u300d\u3092\u6301\u3063\u3066\u5b9f\u52d9\u306b\u81e8\u3093\u3067\u3044\u305f\u59ff\u52e2\u3092\u793a\u3059\u3053\u3068\u304c\u3001\u672a\u7d4c\u9a13\u63a1\u7528\u306b\u304a\u3044\u3066\u6700\u3082\u5f37\u529b\u306a\u30a2\u30d4\u30fc\u30eb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">STEP 2\uff1a\u5b66\u7fd2\u5b9f\u7e3e\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u30d7\u30e9\u30f3\u3092\u793a\u3059<\/h3>\n\n\n\n<p>\u5b9f\u52d9\u304c\u672a\u7d4c\u9a13\u3067\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u300c\u53e3\u5148\u3060\u3051\u306e\u5fd7\u671b\u52d5\u6a5f\u300d\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u81ea\u767a\u7684\u306a\u52c9\u5f37\u306e\u6210\u679c\u3092\u63d0\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u300c\u7c3f\u8a182\u7d1a\u306e\u5b66\u7fd2\u3092\u7d42\u3048\u3001\u73fe\u5728\u306fROIC\u7d4c\u55b6\u3084PBR\u6539\u5584\u306b\u95a2\u3059\u308b\u5c02\u9580\u66f8\u3092\u3007\u518a\u8aad\u307f\u3001\u73fe\u5728\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u6539\u9769\u306e\u6f6e\u6d41\u306b\u3064\u3044\u3066\u81ea\u5206\u306a\u308a\u306e\u7406\u89e3\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u300d\u3068\u3001\u5177\u4f53\u7684\u306a\u884c\u52d5\u5b9f\u7e3e\u3068\u3057\u3066\u8a9e\u308c\u308b\u72b6\u614b\u3092\u4f5c\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u809d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">STEP 3\uff1a\u8ca1\u52d9\u30fb\u8cc7\u672c\u653f\u7b56\u9818\u57df\u306e\u300c\u30b1\u30fc\u30b9\u9762\u63a5\u300d\u5bfe\u7b56<\/h3>\n\n\n\n<p>\u9078\u8003\u4e2d\u306b\u8ab2\u3055\u308c\u308b\u30b1\u30fc\u30b9\u9762\u63a5\u3067\u306f\u3001\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u300d\u306e\u57fa\u790e\u6982\u5ff5\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u306e\u601d\u8003\u529b\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u51fa\u984c\u4f8b\uff1a<\/strong>\u300c\u3042\u308b\u8001\u8217\u306e\u30e1\u30fc\u30ab\u30fc\u304c\u3001PBR\u304c0.8\u500d\u306e\u72b6\u614b\u3067\u4f4e\u8ff7\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4f01\u696d\u304c\u4f01\u696d\u4fa1\u5024\u3092\u9ad8\u3081\u3001PBR1\u500d\u8d85\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u6226\u7565\u304a\u3088\u3073\u4e8b\u696d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u89b3\u70b9\u304b\u3089\u3069\u306e\u3088\u3046\u306a\u6253\u3061\u624b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u304b\uff1f\u300d<\/li>\n\n\n\n<li><strong>\u56de\u7b54\u306e\u30dd\u30a4\u30f3\u30c8\uff1a<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u5206\u89e3\u3068\u5b9a\u7fa9\uff08\u69cb\u9020\u5316\uff09\uff1a<\/strong> \u300cPBR\u306f\u300eROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09 \u00d7 PER\uff08\u682a\u4fa1\u53ce\u76ca\u7387\uff09\u300f\u306b\u5206\u89e3\u3067\u304d\u307e\u3059\u3002\u307e\u305a\u306fROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u306e\u6539\u5584\u3001\u3059\u306a\u308f\u3061\u300e\u7d14\u5229\u76ca \/ \u81ea\u5df1\u8cc7\u672c\u300f\u3092\u9ad8\u3081\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u304b\u3089\u8003\u3048\u307e\u3059\u3002\u300d<\/li>\n\n\n\n<li><strong>\u8cc7\u672c\u52b9\u7387\u306e\u6539\u5584\uff08\u65bd\u7b56\u306e\u63d0\u793a\uff09\uff1a<\/strong> \u300cROE\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u2460 \u53ce\u76ca\u6027\u306e\u5411\u4e0a\uff08ROIC\u306e\u5c0e\u5165\u306b\u3088\u308b\u4e0d\u63a1\u7b97\u4e8b\u696d\u306e\u6574\u7406\u3084\u3001\u30b3\u30a2\u4e8b\u696d\u3078\u306e\u30ea\u30bd\u30fc\u30b9\u96c6\u4e2d\u306b\u3088\u308b\u5229\u76ca\u7387\u5411\u4e0a\uff09\u3001\u2461 \u8cc7\u7523\u52b9\u7387\u306e\u5411\u4e0a\uff08\u904a\u4f11\u8cc7\u7523\u306e\u58f2\u5374\u3084\u3001\u904b\u8ee2\u8cc7\u672c\u306e\u5727\u7e2e\uff09\u3001\u2462 \u8cc7\u672c\u69cb\u6210\u306e\u6700\u9069\u5316\uff08\u904e\u5270\u306a\u5185\u90e8\u7559\u4fdd\u306e\u89e3\u6d88\u3001\u81ea\u793e\u682a\u8cb7\u3044\u3084\u5897\u914d\u306a\u3069\u306e\u682a\u4e3b\u9084\u5143\u5f37\u5316\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002\u300d<\/li>\n\n\n\n<li><strong>\u5e02\u5834\u3068\u306e\u5bfe\u8a71\uff08IR\uff09\uff1a<\/strong> \u300c\u52a0\u3048\u3066\u3001\u3053\u308c\u3089\u306e\u8ca1\u52d9\u6226\u7565\u3092\u5e02\u5834\u306b\u5bfe\u3057\u3066\u30af\u30ea\u30a2\u306b\u958b\u793a\u3057\u3001\u5bfe\u8a71\u3092\u884c\u3046\u3053\u3068\u3067PER\uff08\u5c06\u6765\u3078\u306e\u671f\u5f85\u5024\uff09\u306e\u5411\u4e0a\u3092\u56f3\u308a\u307e\u3059\u3002\u300d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u57fa\u672c\u516c\u5f0f\uff08PBR = ROE \u00d7 PER\u306a\u3069\uff09\u3092\u982d\u306b\u7f6e\u3044\u305f\u4e0a\u3067\u3001\u5404\u8981\u7d20\u3092\u3069\u306e\u3088\u3046\u306b\u6539\u5584\u3057\u3066\u3044\u304f\u304b\u3092\u7b4b\u9053\u7acb\u3066\u3066\u8aac\u660e\u3059\u308b\u601d\u8003\u30d7\u30ed\u30bb\u30b9\u304c\u8a55\u4fa1\u306e\u9375\u3092\u63e1\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/www.kotora.jp\/job\/search.php?fw=%25E6%259C%25AA%25E7%25B5%258C%25E9%25A8%2593&amp;ch=28&amp;ca=4%2C190%2C224&amp;utm_campaign=kotora_contents_161105\">\u8ca1\u52d9\u30fb\u91d1\u878d\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672a\u7d4c\u9a13\u6b53\u8fce\u6c42\u4eba\u3092\u898b\u308b\uff1e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. \u30ad\u30e3\u30ea\u30a2\u306e\u5c55\u671b\uff1a\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u7d4c\u9a13\u304c\u3082\u305f\u3089\u3059\u4e00\u7d1a\u306e\u5e02\u5834\u4fa1\u5024<\/h2>\n\n\n\n<p>\u3053\u306e\u96e3\u95a2\u9818\u57df\u3067\u6570\u5e74\u9593\u306e\u7d4c\u9a13\u3092\u7a4d\u307f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u306e\u5b9f\u529b\u3092\u8eab\u306b\u3064\u3051\u305f\u5148\u306b\u306f\u3001\u6975\u3081\u3066\u5e0c\u5c11\u6027\u306e\u9ad8\u3044\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u62d3\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CFO\u30fb\u8ca1\u52d9\u8cac\u4efb\u8005\u3078\u306e\u6700\u77ed\u30eb\u30fc\u30c8\uff1a<\/strong>\u6570\u591a\u304f\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u6539\u5584\u3084M&amp;A\u3092\u5916\u5074\u304b\u3089\u652f\u63f4\u3057\u3066\u304d\u305f\u7d4c\u9a13\u306f\u3001\u4e8b\u696d\u4f1a\u793e\u306eCFO\uff08\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005\uff09\u3084\u7d4c\u55b6\u4f01\u753b\u90e8\u9577\u3068\u3057\u3066\u3001\u6700\u3082\u6e07\u671b\u3055\u308c\u308b\u30b9\u30ad\u30eb\u30bb\u30c3\u30c8\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\uff08PE\u30d5\u30a1\u30f3\u30c9\uff09\u3084\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\uff1a<\/strong>\u4f01\u696d\u4fa1\u5024\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3057\u3001\u9ad8\u3081\u308b\u624b\u6cd5\uff08\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3001PMI\u3001\u8cc7\u672c\u653f\u7b56\uff09\u3092\u719f\u77e5\u3057\u3066\u3044\u308b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306e\u6295\u8cc7\u62c5\u5f53\u3084\u3001\u6295\u8cc7\u5148\u306e\u30d0\u30ea\u30e5\u30fc\u30a2\u30c3\u30d7\u3092\u62c5\u3046\u30e1\u30f3\u30d0\u30fc\u3068\u3057\u3066\u6975\u3081\u3066\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/www.kotora.jp\/job\/search.php?fw=%25E6%259C%25AA%25E7%25B5%258C%25E9%25A8%2593&amp;ch=28&amp;ca=4%2C190%2C224&amp;utm_campaign=kotora_contents_161105\">\u8ca1\u52d9\u30fb\u91d1\u878d\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672a\u7d4c\u9a13\u6b53\u8fce\u6c42\u4eba\u3092\u898b\u308b\uff1e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. 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class=\"has-text-align-right\"><a href=\"https:\/\/www.kotora.jp\/job\/search.php?fw=%25E6%259C%25AA%25E7%25B5%258C%25E9%25A8%2593&amp;ch=28&amp;ca=4%2C190%2C224&amp;utm_campaign=kotora_contents_161105\">\u8ca1\u52d9\u30fb\u91d1\u878d\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672a\u7d4c\u9a13\u6b53\u8fce\u6c42\u4eba\u3092\u898b\u308b\uff1e<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u91d1\u5229\u74b0\u5883\u306e\u5909\u5316\u3001\u6771\u8a3c\u306b\u3088\u308bPBR\uff08\u682a\u4fa1\u7d14\u8cc7\u7523\u500d\u7387\uff091\u500d\u5272\u308c\u6539\u5584\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u8cc7\u672c\u52b9\u7387\u91cd\u8996\u306e\u8981\u8acb\u3001\u305d\u3057\u3066\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u6539\u9769\u306e\u3055\u3089\u306a\u308b\u9ad8\u5ea6\u5316\u3002\u73fe\u5728\u306e\u65e5\u672c\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u8ca1\u52d9\u30fb\u8cc7\u672c\u5e02\u5834\u306e\u74b0\u5883\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u306a\u3044 [&hellip;]<\/p>\n","protected":false},"author":59,"featured_media":130988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","wp-seo-meta-description":"","wp-seo-meta-robots":[]},"categories":[1],"tags":[],"class_list":{"0":"post-161105","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-uncategorized","8":"c-entry"},"acf":{"moreSummary":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u30102026\u5e74\u6700\u65b0\u3011\u672a\u7d4c\u9a13\u304b\u3089\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30fb\u8cc7\u672c\u653f\u7b56\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3078\u8ee2\u8077\u3059\u308b\u306b\u306f\uff1f\u6c42\u4eba\u52d5\u5411\u30fb\u6c42\u3081\u3089\u308c\u308b\u8cc7\u8cea\u30fb\u9078\u8003\u5bfe\u7b56\u3092\u5fb9\u5e95\u89e3\u8aac - KOTORA JOURNAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kotora.jp/c\/161105-2\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u30102026\u5e74\u6700\u65b0\u3011\u672a\u7d4c\u9a13\u304b\u3089\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30fb\u8cc7\u672c\u653f\u7b56\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3078\u8ee2\u8077\u3059\u308b\u306b\u306f\uff1f\u6c42\u4eba\u52d5\u5411\u30fb\u6c42\u3081\u3089\u308c\u308b\u8cc7\u8cea\u30fb\u9078\u8003\u5bfe\u7b56\u3092\u5fb9\u5e95\u89e3\u8aac - KOTORA JOURNAL\" \/>\n<meta property=\"og:description\" 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