Beschreibung Management Accounting for Beginners: Management Accounting for Beginners Strategic Management Accounting Specialist Series (Japanese Edition). 注意！！ 旧書名「経営学としての『管理会計』基礎」のタイトルを変更した電子書籍です。既に旧書名でご購入された方は間違えてお買い求めにならないようご注意ください。この本は、会計事務所を指導するほどにめっぽう数字に強い経営コンサルタント櫻井道裕が、たくさんの管理会計を初めて学ぶ人がその本質を無理なく理解し、もっと学びたいと思っていただけることを目標にして超廉価での電子出版した第２弾です。櫻井道裕はこれまで管理会計・財務管理分野の本を、会計書・ビジネス書の老舗である中央経済社から３冊出版しています。また、電子出版した第１弾「会計モンスター」は大好評をいただきました。都市銀行系シンクタンクや経営者団体主催セミナーなどには５００回以上講師として招かれ、会社数字の講義を行ってきています。この本はそんな経験に基づいて、最もたくさんの方々に喜んでいただいたセミナーの内容をコンパクトにまとめたものです。この本を読み切っていただくことで、管理会計の本質＝「未来に焦点を当てる」ということの重要な、そう極めて重要な意味に触れる事ができるのです。 さぁ、皆さんは今、管理会計の"正しい入り口"の前にいます。勇気を持ってここから一歩踏み出して下さい。そして、会社数字のワクワクする世界を体感してください。この本の目次；１．管理会計とは？ ■管理会計は経営目的を達成するための重要な道具である！ ■管理会計と制度会計は１８０度異なる ■未来指向、そこにこそ価値がある ■事業の管理と人・組織の活性化２．ＣＶＰ分析＝未来会計の本質 ■ＣＶＰの意味とは？ ■変動費と固定費の正しい理解 ■ＣＶＰの関係を図表で表現する ■粗利益率で判断してはならない！ ■簡単な演習で理解を確実にしましょう ■最低限おさえておきたい公式３．ＣＶＰ分析の活用 ■戦略あっての利益計画 ■未来を予見する不況抵抗力分析 ■短期的損得と増分原価・増分利益 ■直接原価計算は何故必要か？
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