{"id":73,"date":"2026-05-13T15:48:15","date_gmt":"2026-05-13T15:48:15","guid":{"rendered":"https:\/\/chusho-mkt.tokyo\/blog\/?p=73"},"modified":"2026-05-08T15:49:39","modified_gmt":"2026-05-08T15:49:39","slug":"%e6%90%8d%e7%9b%8a%e5%88%86%e5%b2%90%e7%82%b9%e5%a3%b2%e4%b8%8a%e9%ab%98%e3%81%ae%e8%a8%88%e7%ae%97%e5%bc%8f%e3%81%a8%e7%b5%8c%e5%96%b6%e5%88%86%e6%9e%90%e3%81%b8%e3%81%ae%e6%b4%bb%e7%94%a8%e2%80%95","status":"publish","type":"post","link":"https:\/\/chusho-mkt.tokyo\/blog\/%e6%90%8d%e7%9b%8a%e5%88%86%e5%b2%90%e7%82%b9%e5%a3%b2%e4%b8%8a%e9%ab%98%e3%81%ae%e8%a8%88%e7%ae%97%e5%bc%8f%e3%81%a8%e7%b5%8c%e5%96%b6%e5%88%86%e6%9e%90%e3%81%b8%e3%81%ae%e6%b4%bb%e7%94%a8%e2%80%95\/","title":{"rendered":"\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306e\u8a08\u7b97\u5f0f\u3068\u7d4c\u55b6\u5206\u6790\u3078\u306e\u6d3b\u7528\u2015\u2015\u9ed2\u5b57\u5316\u306b\u5fc5\u8981\u306a\u58f2\u4e0a\u3092\u628a\u63e1\u3059\u308b"},"content":{"rendered":"\n<p>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\uff08\u305d\u3093\u3048\u304d\u3076\u3093\u304d\u3066\u3093\u3046\u308a\u3042\u3052\u3060\u304b\uff09\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u3068\u7dcf\u8cbb\u7528\u304c\u3061\u3087\u3046\u3069\u7b49\u3057\u304f\u306a\u308a\u3001<strong>\u5229\u76ca\u304c\u30bc\u30ed\u3068\u306a\u308b\u58f2\u4e0a\u9ad8<\/strong>\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e\u91d1\u984d\u3092\u4e0a\u56de\u308c\u3070\u9ed2\u5b57\u3001\u4e0b\u56de\u308c\u3070\u8d64\u5b57\u3068\u306a\u308b\u5883\u754c\u7dda\u3067\u3042\u308a\u3001\u7d4c\u55b6\u306e\u5b89\u5168\u6027\u3092\u6e2c\u308b\u3046\u3048\u3067\u6700\u3082\u57fa\u672c\u7684\u304b\u3064\u91cd\u8981\u306a\u6307\u6a19\u306e\u4e00\u3064\u3067\u3042\u308b\u3002\u82f1\u8a9e\u3067\u306f\u300cBreak-Even Point\uff08BEP\uff09\u300d\u3068\u547c\u3070\u308c\u3001\u56fd\u5185\u5916\u3092\u554f\u308f\u305a\u7d4c\u55b6\u7ba1\u7406\u30fb\u8ca1\u52d9\u5206\u6790\u306e\u4e2d\u6838\u6982\u5ff5\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8a08\u7b97\u5f0f\u306e\u5c0e\u51fa\u3068\u57fa\u672c\u516c\u5f0f<\/h2>\n\n\n\n<p>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306e\u8a08\u7b97\u306f\u3001\u8cbb\u7528\u3092\u300c<strong>\u56fa\u5b9a\u8cbb<\/strong>\u300d\u3068\u300c<strong>\u5909\u52d5\u8cbb<\/strong>\u300d\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u307e\u308b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u56fa\u5b9a\u8cbb<\/strong>\uff1a\u58f2\u4e0a\u9ad8\u306e\u5897\u6e1b\u306b\u95a2\u308f\u3089\u305a\u4e00\u5b9a\u984d\u304c\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\uff08\u5bb6\u8cc3\u30fb\u4eba\u4ef6\u8cbb\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u30fb\u4fdd\u967a\u6599\u306a\u3069\uff09<\/li>\n\n\n\n<li><strong>\u5909\u52d5\u8cbb<\/strong>\uff1a\u58f2\u4e0a\u9ad8\u306e\u5897\u6e1b\u306b\u6bd4\u4f8b\u3057\u3066\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\uff08\u4ed5\u5165\u539f\u4fa1\u30fb\u6750\u6599\u8cbb\u30fb\u5916\u6ce8\u8cbb\u30fb\u8ca9\u58f2\u624b\u6570\u6599\u306a\u3069\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u640d\u76ca\u304c\u30bc\u30ed\u306b\u306a\u308b\u70b9\u3067\u306f\u300c\u58f2\u4e0a\u9ad8\uff1d\u56fa\u5b9a\u8cbb\uff0b\u5909\u52d5\u8cbb\u300d\u304c\u6210\u7acb\u3059\u308b\u3002\u3053\u306e\u95a2\u4fc2\u304b\u3089\u8a08\u7b97\u5f0f\u3092\u5c0e\u304f\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8<\/mtext><mo>=<\/mo><mfrac><mtext>\u56fa\u5b9a\u8cbb<\/mtext><mrow><mn>1<\/mn><mo>\u2212<\/mo><mrow><mo fence=\"true\">(<\/mo><mfrac><mtext>\u5909\u52d5\u8cbb<\/mtext><mtext>\u58f2\u4e0a\u9ad8<\/mtext><\/mfrac><mo fence=\"true\">)<\/mo><\/mrow><\/mrow><\/mfrac><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8} = \\frac{\\text{\u56fa\u5b9a\u8cbb}}{1 &#8211; \\left(\\frac{\\text{\u5909\u52d5\u8cbb}}{\\text{\u58f2\u4e0a\u9ad8}}\\right)}<\/annotation><\/semantics><\/math>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8=1\u2212(\u58f2\u4e0a\u9ad8\u5909\u52d5\u8cbb\u200b)\u56fa\u5b9a\u8cbb\u200b<\/p>\n\n\n\n<p>\u4e0a\u5f0f\u306e <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mn>1<\/mn><mo>\u2212<\/mo><mstyle displaystyle=\"true\" scriptlevel=\"0\"><mfrac><mtext>\u5909\u52d5\u8cbb<\/mtext><mtext>\u58f2\u4e0a\u9ad8<\/mtext><\/mfrac><\/mstyle><\/mrow><annotation encoding=\"application\/x-tex\">1 &#8211; \\dfrac{\\text{\u5909\u52d5\u8cbb}}{\\text{\u58f2\u4e0a\u9ad8}}<\/annotation><\/semantics><\/math>1\u2212\u58f2\u4e0a\u9ad8\u5909\u52d5\u8cbb\u200b \u306f<strong>\u9650\u754c\u5229\u76ca\u7387<\/strong>\u3068\u547c\u3070\u308c\u3001\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u9650\u754c\u5229\u76ca\uff08\u7c97\u5229\uff09\u306e\u5272\u5408\u3092\u8868\u3059\u3002\u3053\u308c\u3092\u4f7f\u3048\u3070\u8a08\u7b97\u5f0f\u306f\u3088\u308a\u7c21\u6f54\u306b\u8868\u305b\u308b\u3002<\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8<\/mtext><mo>=<\/mo><mfrac><mtext>\u56fa\u5b9a\u8cbb<\/mtext><mtext>\u9650\u754c\u5229\u76ca\u7387<\/mtext><\/mfrac><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8} = \\frac{\\text{\u56fa\u5b9a\u8cbb}}{\\text{\u9650\u754c\u5229\u76ca\u7387}}<\/annotation><\/semantics><\/math>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8=\u9650\u754c\u5229\u76ca\u7387\u56fa\u5b9a\u8cbb\u200b<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u9650\u754c\u5229\u76ca\u7387\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6bb5\u968e\u7684\u306b\u6c42\u3081\u308b\u3002<\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u9650\u754c\u5229\u76ca<\/mtext><mo>=<\/mo><mtext>\u58f2\u4e0a\u9ad8<\/mtext><mo>\u2212<\/mo><mtext>\u5909\u52d5\u8cbb<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u9650\u754c\u5229\u76ca} = \\text{\u58f2\u4e0a\u9ad8} &#8211; \\text{\u5909\u52d5\u8cbb}<\/annotation><\/semantics><\/math>\u9650\u754c\u5229\u76ca=\u58f2\u4e0a\u9ad8\u2212\u5909\u52d5\u8cbb<\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u9650\u754c\u5229\u76ca\u7387<\/mtext><mo>=<\/mo><mfrac><mtext>\u9650\u754c\u5229\u76ca<\/mtext><mtext>\u58f2\u4e0a\u9ad8<\/mtext><\/mfrac><mo>=<\/mo><mn>1<\/mn><mo>\u2212<\/mo><mtext>\u5909\u52d5\u8cbb\u7387<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u9650\u754c\u5229\u76ca\u7387} = \\frac{\\text{\u9650\u754c\u5229\u76ca}}{\\text{\u58f2\u4e0a\u9ad8}} = 1 &#8211; \\text{\u5909\u52d5\u8cbb\u7387}<\/annotation><\/semantics><\/math>\u9650\u754c\u5229\u76ca\u7387=\u58f2\u4e0a\u9ad8\u9650\u754c\u5229\u76ca\u200b=1\u2212\u5909\u52d5\u8cbb\u7387<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u4f8b\u306b\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u307f\u308b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u4e0a\u9ad8\uff1a<strong>1,000\u4e07\u5186<\/strong><\/li>\n\n\n\n<li>\u5909\u52d5\u8cbb\uff1a<strong>200\u4e07\u5186<\/strong><\/li>\n\n\n\n<li>\u56fa\u5b9a\u8cbb\uff1a<strong>400\u4e07\u5186<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d7\u2460\uff1a\u5909\u52d5\u8cbb\u7387\u3092\u6c42\u3081\u308b<\/strong><\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u5909\u52d5\u8cbb\u7387<\/mtext><mo>=<\/mo><mfrac><mrow><mn>200<\/mn><mtext>\u4e07\u5186<\/mtext><\/mrow><mrow><mn>1<\/mn><mo separator=\"true\">,<\/mo><mn>000<\/mn><mtext>\u4e07\u5186<\/mtext><\/mrow><\/mfrac><mo>=<\/mo><mn>0.2<\/mn><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u5909\u52d5\u8cbb\u7387} = \\frac{200\u4e07\u5186}{1,000\u4e07\u5186} = 0.2<\/annotation><\/semantics><\/math>\u5909\u52d5\u8cbb\u7387=1,000\u4e07\u5186200\u4e07\u5186\u200b=0.2<\/p>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d7\u2461\uff1a\u9650\u754c\u5229\u76ca\u7387\u3092\u6c42\u3081\u308b<\/strong><\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u9650\u754c\u5229\u76ca\u7387<\/mtext><mo>=<\/mo><mn>1<\/mn><mo>\u2212<\/mo><mn>0.2<\/mn><mo>=<\/mo><mn>0.8<\/mn><mtext>\uff08<\/mtext><mn>80<\/mn><mi mathvariant=\"normal\">%<\/mi><mtext>\uff09<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u9650\u754c\u5229\u76ca\u7387} = 1 &#8211; 0.2 = 0.8\uff0880\\%\uff09<\/annotation><\/semantics><\/math>\u9650\u754c\u5229\u76ca\u7387=1\u22120.2=0.8\uff0880%\uff09<\/p>\n\n\n\n<p><strong>\u30b9\u30c6\u30c3\u30d7\u2462\uff1a\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u6c42\u3081\u308b<\/strong><\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8<\/mtext><mo>=<\/mo><mfrac><mrow><mn>400<\/mn><mtext>\u4e07\u5186<\/mtext><\/mrow><mn>0.8<\/mn><\/mfrac><mo>=<\/mo><mtext mathvariant=\"bold\">500\u4e07\u5186<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8} = \\frac{400\u4e07\u5186}{0.8} = \\textbf{500\u4e07\u5186}<\/annotation><\/semantics><\/math>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8=0.8400\u4e07\u5186\u200b=500\u4e07\u5186<\/p>\n\n\n\n<p>\u3053\u306e\u4f01\u696d\u306e\u5834\u5408\u3001\u6708500\u4e07\u5186\u4ee5\u4e0a\u306e\u58f2\u4e0a\u304c\u3042\u308c\u3070\u9ed2\u5b57\u3001500\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u8d64\u5b57\u3068\u306a\u308b\u3002\u73fe\u72b6\u306e\u58f2\u4e0a\u9ad81,000\u4e07\u5186\u306b\u5bfe\u3057\u3066\u640d\u76ca\u5206\u5c90\u70b9\u304c500\u4e07\u5186\u3067\u3042\u308b\u305f\u3081\u3001\u58f2\u4e0a\u9ad8\u304c\u6700\u592750%\u6e1b\u5c11\u3057\u3066\u3082\u8d64\u5b57\u306b\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387\u3068\u5b89\u5168\u4f59\u88d5\u7387<\/h2>\n\n\n\n<p>\u8a08\u7b97\u3057\u305f\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u3055\u3089\u306b\u7d4c\u55b6\u5206\u6790\u306b\u6d3b\u304b\u3059\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u4e8c\u3064\u306e\u6307\u6a19\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u4f7f\u3046\u3002<\/p>\n\n\n\n<p><strong>\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387<\/strong><\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387<\/mtext><mo>=<\/mo><mfrac><mtext>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8<\/mtext><mtext>\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8<\/mtext><\/mfrac><mo>\u00d7<\/mo><mn>100<\/mn><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387} = \\frac{\\text{\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8}}{\\text{\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8}} \\times 100<\/annotation><\/semantics><\/math>\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387=\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u200b\u00d7100<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4f8b\u3067\u306f <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mstyle displaystyle=\"true\" scriptlevel=\"0\"><mfrac><mrow><mn>500<\/mn><mtext>\u4e07\u5186<\/mtext><\/mrow><mrow><mn>1<\/mn><mo separator=\"true\">,<\/mo><mn>000<\/mn><mtext>\u4e07\u5186<\/mtext><\/mrow><\/mfrac><\/mstyle><mo>\u00d7<\/mo><mn>100<\/mn><mo>=<\/mo><mn>50<\/mn><mi mathvariant=\"normal\">%<\/mi><\/mrow><annotation encoding=\"application\/x-tex\">\\dfrac{500\u4e07\u5186}{1,000\u4e07\u5186} \\times 100 = 50\\%<\/annotation><\/semantics><\/math>1,000\u4e07\u5186500\u4e07\u5186\u200b\u00d7100=50% \u3068\u306a\u308b\u3002\u3053\u306e\u6570\u5024\u306f\u4f4e\u3044\u307b\u3069\u7d4c\u55b6\u306e\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3002\u4e00\u822c\u306b<strong>60%\u4ee5\u4e0b\u304c\u512a\u826f\u300180%\u4ee5\u4e0a\u306f\u8981\u6ce8\u610f<\/strong>\u3068\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p><strong>\u5b89\u5168\u4f59\u88d5\u7387\uff08\u30de\u30fc\u30b8\u30f3\u30fb\u30aa\u30d6\u30fb\u30bb\u30fc\u30d5\u30c6\u30a3\uff09<\/strong><\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u5b89\u5168\u4f59\u88d5\u7387<\/mtext><mo>=<\/mo><mn>1<\/mn><mo>\u2212<\/mo><mtext>\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u5b89\u5168\u4f59\u88d5\u7387} = 1 &#8211; \\text{\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387}<\/annotation><\/semantics><\/math>\u5b89\u5168\u4f59\u88d5\u7387=1\u2212\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4f8b\u3067\u306f <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mn>1<\/mn><mo>\u2212<\/mo><mn>0.5<\/mn><mo>=<\/mo><mn>0.5<\/mn><mtext>\uff08<\/mtext><mn>50<\/mn><mi mathvariant=\"normal\">%<\/mi><mtext>\uff09<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">1 &#8211; 0.5 = 0.5\uff0850\\%\uff09<\/annotation><\/semantics><\/math>1\u22120.5=0.5\uff0850%\uff09 \u3068\u306a\u308a\u3001\u300c\u58f2\u4e0a\u304c50%\u843d\u3061\u3066\u3082\u8d64\u5b57\u306b\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u610f\u5473\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76ee\u6a19\u5229\u76ca\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u58f2\u4e0a\u9ad8<\/h2>\n\n\n\n<p>\u640d\u76ca\u5206\u5c90\u70b9\u306e\u516c\u5f0f\u3092\u5fdc\u7528\u3059\u308c\u3070\u3001\u4e00\u5b9a\u306e\u5229\u76ca\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u58f2\u4e0a\u9ad8\u3082\u7b97\u51fa\u3067\u304d\u308b\u3002<\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u76ee\u6a19\u58f2\u4e0a\u9ad8<\/mtext><mo>=<\/mo><mfrac><mrow><mtext>\u56fa\u5b9a\u8cbb<\/mtext><mo>+<\/mo><mtext>\u76ee\u6a19\u5229\u76ca<\/mtext><\/mrow><mtext>\u9650\u754c\u5229\u76ca\u7387<\/mtext><\/mfrac><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u76ee\u6a19\u58f2\u4e0a\u9ad8} = \\frac{\\text{\u56fa\u5b9a\u8cbb} + \\text{\u76ee\u6a19\u5229\u76ca}}{\\text{\u9650\u754c\u5229\u76ca\u7387}}<\/annotation><\/semantics><\/math>\u76ee\u6a19\u58f2\u4e0a\u9ad8=\u9650\u754c\u5229\u76ca\u7387\u56fa\u5b9a\u8cbb+\u76ee\u6a19\u5229\u76ca\u200b<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u4e0a\u8a18\u306e\u4f01\u696d\u304c<strong>300\u4e07\u5186\u306e\u5229\u76ca<\/strong>\u3092\u76ee\u6a19\u3068\u3059\u308b\u5834\u5408\uff1a<\/p>\n\n\n\n<p><math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\" display=\"block\"><semantics><mrow><mtext>\u76ee\u6a19\u58f2\u4e0a\u9ad8<\/mtext><mo>=<\/mo><mfrac><mrow><mn>400<\/mn><mtext>\u4e07\u5186<\/mtext><mo>+<\/mo><mn>300<\/mn><mtext>\u4e07\u5186<\/mtext><\/mrow><mn>0.8<\/mn><\/mfrac><mo>=<\/mo><mfrac><mrow><mn>700<\/mn><mtext>\u4e07\u5186<\/mtext><\/mrow><mn>0.8<\/mn><\/mfrac><mo>=<\/mo><mtext mathvariant=\"bold\">875\u4e07\u5186<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u76ee\u6a19\u58f2\u4e0a\u9ad8} = \\frac{400\u4e07\u5186 + 300\u4e07\u5186}{0.8} = \\frac{700\u4e07\u5186}{0.8} = \\textbf{875\u4e07\u5186}<\/annotation><\/semantics><\/math>\u76ee\u6a19\u58f2\u4e0a\u9ad8=0.8400\u4e07\u5186+300\u4e07\u5186\u200b=0.8700\u4e07\u5186\u200b=875\u4e07\u5186<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u76ca\u5206\u5c90\u70b9\u3092\u4e0b\u3052\u308b\u4e09\u3064\u306e\u65b9\u5411\u6027<\/h2>\n\n\n\n<p>\u640d\u76ca\u5206\u5c90\u70b9\u304c\u9ad8\u3044\uff08\uff1d\u9ed2\u5b57\u5316\u306b\u5fc5\u8981\u306a\u58f2\u4e0a\u6c34\u6e96\u304c\u9ad8\u3044\uff09\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u4e09\u65b9\u5411\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u6709\u52b9\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u30a2\u30d7\u30ed\u30fc\u30c1<\/th><th>\u5177\u4f53\u7684\u624b\u6bb5<\/th><th>\u52b9\u679c<\/th><\/tr><\/thead><tbody><tr><td><strong>\u56fa\u5b9a\u8cbb\u306e\u524a\u6e1b<\/strong><\/td><td>\u5bb6\u8cc3\u4ea4\u6e09\u30fb\u4eba\u54e1\u6700\u9069\u5316\u30fb\u30ea\u30fc\u30b9\u898b\u76f4\u3057<\/td><td>\u5206\u5b50\u304c\u5c0f\u3055\u304f\u306a\u308a\u640d\u76ca\u5206\u5c90\u70b9\u304c\u4f4e\u4e0b<\/td><\/tr><tr><td><strong>\u5909\u52d5\u8cbb\u306e\u5727\u7e2e<\/strong><\/td><td>\u4ed5\u5165\u5148\u4ea4\u6e09\u30fb\u5728\u5eab\u7ba1\u7406\u6539\u5584\u30fb\u5916\u6ce8\u8cbb\u898b\u76f4\u3057<\/td><td>\u9650\u754c\u5229\u76ca\u7387\u304c\u4e0a\u6607\u3057\u640d\u76ca\u5206\u5c90\u70b9\u304c\u4f4e\u4e0b<\/td><\/tr><tr><td><strong>\u58f2\u4fa1\u306e\u5f15\u304d\u4e0a\u3052<\/strong><\/td><td>\u4fa1\u683c\u6539\u5b9a\u30fb\u4ed8\u52a0\u4fa1\u5024\u5411\u4e0a<\/td><td>\u9650\u754c\u5229\u76ca\u7387\u304c\u4e0a\u6607\u3057\u640d\u76ca\u5206\u5c90\u70b9\u304c\u4f4e\u4e0b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p><strong>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/strong><br>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306f\u300c\u56fa\u5b9a\u8cbb \u00f7 \u9650\u754c\u5229\u76ca\u7387\u300d\u3067\u8a08\u7b97\u3059\u308b\u3002\u9650\u754c\u5229\u76ca\u7387\u306f\u300c1 \uff0d \u5909\u52d5\u8cbb\u7387\uff08\u5909\u52d5\u8cbb \u00f7 \u58f2\u4e0a\u9ad8\uff09\u300d\u3067\u6c42\u3081\u3089\u308c\u308b\u3002\u8cbb\u7528\u3092\u56fa\u5b9a\u8cbb\u3068\u5909\u52d5\u8cbb\u306b\u6b63\u78ba\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u3001\u8a08\u7b97\u7cbe\u5ea6\u3092\u9ad8\u3081\u308b\u524d\u63d0\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p><strong>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u6c42\u3081\u308b\u5f0f\u306f\u3069\u308c\u304b\uff1f<\/strong><br>\u6700\u3082\u5e83\u304f\u4f7f\u308f\u308c\u308b\u5f0f\u306f <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mtext>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8<\/mtext><mo>=<\/mo><mfrac><mtext>\u56fa\u5b9a\u8cbb<\/mtext><mrow><mn>1<\/mn><mo>\u2212<\/mo><mstyle displaystyle=\"true\" scriptlevel=\"0\"><mfrac><mtext>\u5909\u52d5\u8cbb<\/mtext><mtext>\u58f2\u4e0a\u9ad8<\/mtext><\/mfrac><\/mstyle><\/mrow><\/mfrac><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8} = \\frac{\\text{\u56fa\u5b9a\u8cbb}}{1 &#8211; \\dfrac{\\text{\u5909\u52d5\u8cbb}}{\\text{\u58f2\u4e0a\u9ad8}}}<\/annotation><\/semantics><\/math>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8=1\u2212\u58f2\u4e0a\u9ad8\u5909\u52d5\u8cbb\u200b\u56fa\u5b9a\u8cbb\u200b \u307e\u305f\u306f\u3001\u540c\u5f0f\u3092\u5909\u5f62\u3057\u305f <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mtext>\u56fa\u5b9a\u8cbb<\/mtext><mo>\u00f7<\/mo><mtext>\u9650\u754c\u5229\u76ca\u7387<\/mtext><\/mrow><annotation encoding=\"application\/x-tex\">\\text{\u56fa\u5b9a\u8cbb} \\div \\text{\u9650\u754c\u5229\u76ca\u7387}<\/annotation><\/semantics><\/math>\u56fa\u5b9a\u8cbb\u00f7\u9650\u754c\u5229\u76ca\u7387 \u3067\u3042\u308b\u3002\u3069\u3061\u3089\u3082\u540c\u3058\u5024\u304c\u5c0e\u304b\u308c\u308b\u3002<\/p>\n\n\n\n<p><strong>ROE\u3068ROA\u306e\u8a08\u7b97\u5f0f\u306f\uff1f<\/strong><br>ROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u306f <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mtext>ROE<\/mtext><mo>=<\/mo><mfrac><mtext>\u5f53\u671f\u7d14\u5229\u76ca<\/mtext><mtext>\u81ea\u5df1\u8cc7\u672c<\/mtext><\/mfrac><mo>\u00d7<\/mo><mn>100<\/mn><\/mrow><annotation encoding=\"application\/x-tex\">\\text{ROE} = \\frac{\\text{\u5f53\u671f\u7d14\u5229\u76ca}}{\\text{\u81ea\u5df1\u8cc7\u672c}} \\times 100<\/annotation><\/semantics><\/math>ROE=\u81ea\u5df1\u8cc7\u672c\u5f53\u671f\u7d14\u5229\u76ca\u200b\u00d7100 ROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09\u306f <math xmlns=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><semantics><mrow><mtext>ROA<\/mtext><mo>=<\/mo><mfrac><mtext>\u5f53\u671f\u7d14\u5229\u76ca<\/mtext><mtext>\u7dcf\u8cc7\u7523<\/mtext><\/mfrac><mo>\u00d7<\/mo><mn>100<\/mn><\/mrow><annotation encoding=\"application\/x-tex\">\\text{ROA} = \\frac{\\text{\u5f53\u671f\u7d14\u5229\u76ca}}{\\text{\u7dcf\u8cc7\u7523}} \\times 100<\/annotation><\/semantics><\/math>ROA=\u7dcf\u8cc7\u7523\u5f53\u671f\u7d14\u5229\u76ca\u200b\u00d7100 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