プロジェクトの進捗管理におけるABC/ABMの展開可能性

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䝥

䝥䝻䝆䜵䜽䝖䛾

䛾㐍

㐍 ᤖ ⟶ ⌮ 䛻䛚䛡䜛㻭

㻭㻮㻯㻛

㻛㻭㻮㻹䛾

䛾ᒎ 㛤 ྍ ⬟ ᛶ 㻌㻌

Expandin g the possibi lity of pr oj ect mana ge ment usin g AB C/A BM

㻌

ᒣ

ᒣ ⏣ ⩏ ↷

㻌 Yo sh i te ru Ya ma d a 㻌 ⋢ᕝ኱ᏛᕤᏛ㒊࢚ࣥࢪࢽ࢔ࣜࣥࢢࢹࢨ࢖ࣥᏛ⛉㸪 ᮾி㒔⏫⏣ᕷ⋢ᕝᏛᅬ Department of Engineering Design, College of Engineering, Tamagawa University,

6-1-1 Tamagawagakuen Machida-shi Tokyo 194-8610

Abstract

Earned Value Management (EVM) has been a well-known methodology in project management. It has been useful for scheduling and cost control. The basic way of thinking is to analyze differences of costs and times by budgetary control. However, the cost information provided by traditional EVM is insufficient for the change control of projects. This is because it cannot provide information about the usage status of resources, with the cost calculated by a traditional cost accounting system. In this paper, it suggests a method to add information about the usage status of resources for cost information provided by relating the concepts of EVM to the flexible budget system using ABC/ABM (Activity-Based Costing & Activity-Based Management).

Keywords: EVM, ABC, ABM, flexible budget, variance analysis, resource usage model, unused capacity 㻌 1.ࡣࡣࡌࡵ࡟ ࣉࣟࢪ࢙ࢡࢺ࣐ࢿࢪ࣓ࣥࢺࡢᐇ㊶࡛ࡣ㸪ࢥࢫࢺ ࡢไ⣙ࡀ௚ࡢไ⣙(᫬㛫㸪ရ㉁)࡟ẚ࡭࡚Ỵᐃⓗ࡞ ᙳ㡪ࢆ୚࠼ࡿሙྜࡀከ࠸1)_{㸬ࣉࣟࢪ࢙ࢡࢺࢆᡂຌ} ࡢ࠺ࡕ࡟᏶஢ࡉࡏࡿࡓࡵ࡟ࡣࢥࢫࢺࡢࣔࢽࢱࣜ ࣥࢢ࡜ࢥࣥࢺ࣮ࣟࣝࡀ㔜せ࡜࡞ࡿ㸬ࢥࢫࢺ࣐ࢿࢪ ࣓ࣥࢺ࡟ࡘ࠸࡚ PMBOK(Project Management Body of Knowledge)࡛ࡣ㸪ࠕࣉࣟࢪ࢙ࢡࢺࢆᢎㄆ῭ࡳࡢ ண⟬ෆ࡛᏶஢ࡍࡿࡓࡵࡢィ⏬㸪ぢ✚ࡾ㸪ண⟬໬㸪㈨㔠ㄪ㐩㸪㈈※☜ಖ㸪࣐ࢿࢪ࣓ࣥࢺ㸪࠾ࡼࡧࢥࣥ ࢺ࣮ࣟࣝࡢࣉࣟࢭࢫࠖ2)_{࡜ᐃ⩏ࡋ࡚࠸ࡿ㸬ࣉࣟࢪ࢙} ࢡࢺ࣭࣐ࢿࢪ࣮ࣕ࡟ࡣ㸪ࣉࣟࢪ࢙ࢡࢺࢆᐇ⾜ࡍࡿ ๓࡟ᚲせ࡞ࢥࢫࢺࢆྍ⬟࡞࠿ࡂࡾṇ☜࡟ぢ✚ࡾ㸪 ࣉࣟࢪ࢙ࢡࢺࡀጞࡲࢀࡤ⣡ᮇࢆᏲࡾ㸪ရ㉁Ỉ‽ࢆ 㐩ᡂࡋࡘࡘ㸪ࢥࢫࢺࢆண⟬ෆ࡟ᢚ࠼ࡿࡇ࡜ࡀồࡵ ࡽࢀࡿࡇ࡜࡟࡞ࡿ㸬 ᐇ㝿ࡢࣉࣟࢪ࢙ࢡࢺࡣᚲࡎࡋࡶィ⏬࡝࠾ࡾ࡟ 㐍ࡴ࡜ࡣ࠿ࡂࡽ࡞࠸㸬㏵୰࡛ఱࡽ࠿ࡢኚ᭦ࡀᚲせ ࡜࡞ࡿࡇ࡜ࡀከ࠸㸬ࡑࡢࡓࡵ㸪ࢥࢫࢺ࣐ࢿࢪ࣓ࣥ ࢺࡢࣉࣟࢭࢫࢆタィࡍࡿ࡟࠶ࡓࡗ࡚ࡣ㸪ࢥࢫࢺ㸪 ࢫࢣࢪ࣮ࣗࣝ㸪ࢫࢥ࣮ࣉࡢ㸱኱ไ⣙᮲௳࡟୚࠼ࡿ ᙳ㡪ࢆ᭱ᑠ㝈࡟ᢚ࠼㸪ኚ᭦⟶⌮ࡀ࡛ࡁࡿࡼ࠺࡟ࡍ ࡭ࡁ࡛࠶ࡿ3)_㸬 ኚ᭦⟶⌮࡟࠶ࡓࡗ࡚ࡣ㸪㐍ᤖ⟶⌮࡛཰㞟ࡋࡓࢹ ࣮ࢱࢆ㸪ኚ᭦࡟ࡼࡿᙳ㡪ࡸࡑࡢᚋࡢ≧ἣࢆᢕᥱࡍ ࡿࡓࡵ࡟฼⏝ࡍࡿ㸬ࡇࡢ࡜ࡁ㸪ᐇ㝿࡟࠿࠿ࡗࡓࢥ ࢫࢺࡼࡾࡶ㸪ࣉࣟࢪ࢙ࢡࢺࡢ᭱⤊┠ᶆ(ᡂᯝ≀)ࡢ 㐩ᡂ(సᡂ)࡟ᚲせ࡞㈨※ࡢ౑⏝≧ἣࡀࡼࡾ㔜せ࡟ ࡞ࡿ㸬ࡑࡢࡓࡵ࡟ࡣ㸪฼⏝ࡋ࡚࠸ࡿ㈨※࡜ᮍ฼⏝ ࡢ㈨※ࡀ༊ศ࡛ࡁ࡞ࡅࢀࡤ࡞ࡽ࡞࠸㸬 ࣉࣟࢪ࢙ࢡࢺ࣐ࢿࢪ࣓ࣥࢺࡢ௦⾲ⓗ࡞ࢥࢫࢺ ࣐ ࢿ ࢪ ࣓ ࣥ ࢺ ᡭ ἲ ࡜ ࡋ ࡚ 㸪 EVM(Earned Value Management)ࡀࡼࡃ▱ࡽࢀ࡚࠸ࡿ㸬ࡑࡢᇶᮏⓗ࡞ ⪃࠼᪉ࡣ㸪ணᐇ⟶⌮࡟ࡼࡗ࡚ࢥࢫࢺ࡜᫬㛫ࡢᕪ␗

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ศᯒࢆ⾜࠺ࡶࡢ࡛࠶ࡿ㸬ࡋ࠿ࡋ㸪ఏ⤫ⓗ࡞EVM࡟ ࡼࡗ࡚ᥦ౪ࡉࢀࡿࢥࢫࢺ᝟ሗࡣኚ᭦⟶⌮࡟ᑐࡋ ࡚୙༑ศ࡛࠶ࡿ㸬࡞ࡐ࡞ࡽࡤ㸪᧯ᴗᗘࢆᇶ‽࡜ࡋ ࡓఏ⤫ⓗ࡞ཎ౯ィ⟬ࢩࢫࢸ࣒࡟ࡼࡗ࡚⟬ᐃࡉࢀ ࡿࢥࢫࢺ࡛ࡣ㸪㈨※ࡢ౑⏝≧ἣ࡟㛵ࡍࡿ᝟ሗࢆᥦ ౪ࡍࡿࡇ࡜ࡀ࡛ࡁ࡞࠸࠿ࡽ࡛࠶ࡿ㸬 ᮏ✏࡛ࡣEVM࠿ࡽᥦ౪ࡉࢀࡿࢥࢫࢺ᝟ሗ࡟ᑐ ࡋ࡚㸪㈨※ࡢ౑⏝≧ἣ࡟㛵ࡍࡿ᝟ሗࢆ௜ຍࡍࡿ᪉ ἲࢆ⪃ᐹࡍࡿ㸬ࡑࡢࡓࡵ࡟㸪⟶⌮఍ィ࡟࠾ࡅࡿ ABC/ABMࡢ⪃࠼᪉ࡢ㐺⏝ࢆヨࡳࡿ㸬 ࡲࡎ㸪ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ⟶⌮ᡭἲ࡛࠶ࡿEVM ࡟ࡘ࠸࡚ᴫほࡋ㸪ࢶ࣮ࣝ࡜ࡋ࡚ࡢ≉ᚩࢆ᫂ࡽ࠿࡟ ࡍࡿ㸬ḟ࠸࡛㸪 EVM࡟࠾ࡅࡿඛ⾜◊✲࡟࠾࠸࡚ ABC/ABMࡀ࡝ࡢࡼ࠺࡟㐺⏝ࡉࢀ࡚ࡁࡓ࠿ࢆ᳨ウ ࡍࡿ㸬᭱ᚋ࡟㸪ABC/ABMࡢ⪃࠼᪉ࢆά⏝ࡋ࡚㸪㈨ ※ࡢ౑⏝≧ἣࢆᢕᥱࡍࡿ᪉ἲࢆ⪃ᐹࡍࡿ㸬㸬㸬 EVM࡟࡟ࡼࡿࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ⟶⌮ EVMࡣ㸪⡿ᅜᅜ㜵┬ࡀ1960ᖺ௦ࡢᚋ༙࡟ᶆ‽໬ ࡋࡓࣉࣟࢪ࢙ࢡࢺ࣐ࢿࢪ࣓ࣥࢺࡢࡓࡵࡢࢶ࣮ࣝ ࡛࠶ࡾ㸪ࢥࢫࢺ࡜ࢫࢣࢪ࣮ࣗࣝࢆ⤫ྜࡋࡓ࣐ࢿࢪ ࣓ࣥࢺࢆ⾜࠺ࡇ࡜ࡀ࡛ࡁࡿࠋᮏ❶࡛ࡣ㸪⟶⌮఍ィ ࡟࠾࠸࡚㥆ᰁࡳࡢ࡞࠸EVMࡢᴫせࢆ♧ࡍ㸬ࡑࡢ࠺ ࠼࡛㸪EVMࡀ౛እ⟶⌮ࡢࡓࡵࡢὀពႏ㉳᝟ሗࢆᥦ ౪ࡍࡿࡇ࡜ࢆ᫂ࡽ࠿࡟ࡍࡿ㸬 2.1 EVMࡢࡢព⩏࡜ᇶᮏᵓ㐀 ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ⟶⌮࡛ࡣィ⏬ࡉࢀࡓࢫࢣ ࢪ࣮ࣗࣝ࡝࠾ࡾ࡟㐍⾜ࡋ࡚࠸ࡿ࠿࡝࠺࠿ࢆ☜ㄆ ࡋ㸪ࢫࢣࢪ࣮ࣗࣝࢆ㐓⬺ࡋ࡚࠸ࢀࡤ㸪ࡑࡢཎᅉ࡟ ࡘ࠸᳨࡚ウࡋ㸪ᑐ⟇ࢆㅮࡌ࡚ࣉࣟࢪ࢙ࢡࢺࢆィ⏬ ࡝࠾ࡾ࡟᥎㐍࡛ࡁࡿࡼ࠺࡟࣐ࢿࢪ࣓ࣥࢺࡍࡿ㸬ࡑ ࡇ࡟ࡣ᫬㛫ⓗ࡞㐍⾜ࡢ⟶⌮ࡔࡅ࡛ࡣ࡞ࡃ㸪ࢥࢫࢺ ࡸရ㉁ࡢ⟶⌮ࡶྵࡲࢀࡿ㸬ࣉࣟࢪ࢙ࢡࢺࡢ⤊┙࡟ ࡞ࡗ࡚࠿ࡽࢥࢫࢺࡸရ㉁ࡢၥ㢟ࡀุ᫂ࡋ࡚ࡶ㸪ᡭ 㐜ࢀ࡟࡞ࡿྍ⬟ᛶࡀ኱ࡁ࠸࠿ࡽ࡛࠶ࡿ㸬ࡇࢀࡽࡢ ၥ㢟࡟ࡘ࠸࡚ࡣ஦๓࡟ᐹ▱ࡍࡿᚲせࡀ࠶ࡿ㸬ࡑࡢ ព࿡࡛㸪ࣉࣟࢪ࢙ࢡࢺࡢྛࣇ࢙࣮ࢬ࡛ᐇ㝿࡟࠿࠿ ࡗࡓࢥࢫࢺࡸࡇࢀ࠿ࡽᚲせ࡜࡞ࡿࢥࢫࢺࢆ⟬ฟ ࡍࡿࡇ࡜ࡢព⩏ࡣ኱ࡁ࠸㸬 EVMࡣ㸪ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖࢆ⤒῭ⓗ࡞౯್࡞ ࡝࡟⨨ࡁ᥮࠼࡚ ᐃ࣭ศᯒࡋ㸪Ⓨ⏕ཎ౯࡜ࢫࢣࢪ ࣮ࣗࣝࡢ୧㠃࠿ࡽ㸪ࣉࣟࢪ࢙ࢡࢺࡢ⌧≧ࡸ᏶஢ࡢ ぢ㎸ࡳ࡟ࡘ࠸࡚ホ౯࣭ண ࡍࡿᡭἲ࡛࠶ࡿ4)_㸬ࡑࡇ ࡛ࡣ㸪ࣉࣟࢪ࢙ࢡࢺ࡟࠾ࡅࡿసᴗࢆ࢔࣮ࣥࢻ࣭ࣂ ࣮ࣜࣗ(Earned Value; EV) ࡜࠸࠺ᑻᗘ࡛⤫୍ⓗ࡟ ⟶⌮ࡍࡿࡇ࡜࡟ࡼࡗ࡚㸪ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ≧ἣ ࢆホ౯ࡋ࡚࠸ࡿ㸬 EVMࡢᇶᮏⓗ࡞ᵓ㐀ࡣᅗ㸯ࡢࡼ࠺࡟♧ࡍࡇ࡜ ࡀ࡛ࡁࡿࠋᶓ㍈ࡣࣉࣟࢪ࢙ࢡࢺࡢ᫬㛫ࡢ᥎⛣(ࢫࢣ ࢪ࣮ࣗࣝ)ࢆ⾲ࡋ㸪⦪㍈ࡣࣉࣟࢪ࢙ࢡࢺࡢ౯್(ண ⟬㸪ࢥࢫࢺ)ࡢ኱ࡁࡉࢆ⾲ࡋ࡚࠸ࡿ㸬ࣉࣟࢪ࢙ࢡࢺ ࡢィ⏬ẁ㝵࡛ࡣసᴗࡢ㛤ጞ᪥࠾ࡼࡧ⤊஢ணᐃ᪥ ࢆタᐃࡋ㸪ࡑࢀࡒࢀࡢసᴗ࡟ᑐࡋ࡚ணᐃࡉࢀࡿࢥ ࢫࢺࢆぢ✚ࡶࡿ㸬ィ⏬ࡢ࠺࠼࡛ࡣ⌧᫬Ⅼ࡟࠾࠸࡚ ᏶஢ࡋ࡚࠸ࡿࡣࡎࡢసᴗ(ࡲࡓࡣᡂᯝ≀)࡟ᑐࡍࡿ ぢ✚ࢥࢫࢺࢆPV(Planed Value; ィ⏬౯್)࡜࿧ࢇ ࡛࠸ࡿ㸬᫬㛫ࡢ⤒㐣࡟క࠺PVࡢ᥎⛣ࢆࣉࣟࢪ࢙ࢡ ࢺࡢᮇ㛫࡟ࢃࡓࡗ࡚⣼✚ⓗ࡟ᥥࡁ㸪᭱⤊ⓗ࡟ࡣ BAC(Budget at Completion; ᏶஢ࡲ࡛ࡢண⟬)࡜࡞ ࡿ㸬ᅗ㸯ࡢྑୖ࡟࠶ࡿBACࡣࣉࣟࢪ࢙ࢡࢺࡢ᏶஢ ᫬ࡢPV࡛࠶ࡾ㸪ᙜヱࣉࣟࢪ࢙ࢡࢺ࡟࠿࠿ࡿ⥲ண⟬ ࢆ⾲ࡋ࡚࠸ࡿ㸬 ᅗ㸯 EVMࡢᇶᮏᵓ㐀 ࣉࣟࢪ࢙ࢡࢺࡢࣔࢽࢱࣜࣥࢢࡢẁ㝵࡛ࡣ㸪ࡇࡢ ᅗࡢୖ࡟ᐇ⦼ࢆグධࡋ࡚࠸ࡃ㸬EVM࡛ࡣᐇ⦼࡟ࡘ ࠸࡚2ࡘࡢഃ㠃࡛ᤊ࠼ࡿࡇ࡜࡟ὀពࡋ࡞ࡅࢀࡤ࡞ ᫬ 㛫 ౯ ್ _ィ⏬ ⌧ ᅾ ᐇ⦼ ᐇ䝁䝇䝖 BAC AC PV EV ᫬ 㛫 ౯ ್ _ィ⏬ ⌧ ᅾ ᐇ⦼ ᐇ䝁䝇䝖 BAC AC PV EV ౛እ⟶⌮࡜ࡋ࡚ࡢ 㸬 ࡟ ࢆ㐺⏝ࡋࡓඛ⾜◊✲

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ࡽ࡞࠸ࠋ㸯ࡘࡣ㸪ᐇࢥࢫࢺ(Actual Cost; AC)࡛࠶ࡿ㸬 ࡇࢀࡣ࠶ࡿ᫬Ⅼ(⌧ᅾ)ࡲ࡛࡟ᐇ㝿࡟ᾘ㈝ࡋࡓࢥࢫ ࢺ࡛࠶ࡾ㸪ᅗ࡟⌧ᅾࡲ࡛ὀࡂ㎸ࢇࡔࢥࢫࢺࡢ᥎⛣ ࡜ࡋ࡚⣼✚ⓗ࡟ᥥ࠿ࢀࡿ㸬ࡶ࠺㸯ࡘࡣ㸪EV࡛࠶ࡿ㸬 ࡇࢀࡣ࠶ࡿ᫬Ⅼ(⌧ᅾ)ࡲ࡛࡟᏶஢ࡋࡓసᴗ࡟ࡼࡗ ࡚సࡾฟࡉࢀࡓ౯್(ࢥࢫࢺ)࡛࠶ࡾ㸪㐍ᤖࡢᐇ⦼ ࢆ♧ࡍࡶࡢ࡛࠶ࡿ㸬ࡑࡢ᥎⛣ࡶᅗ࡟ᥥ࠿ࢀࡿ㸬 PV㸪AC㸪EVࡣ᫂☜࡟༊ูࡉࢀ࡞ࡅࢀࡤ࡞ࡽ࡞ ࠸㸬ࡓ࡜࠼ࡤ㸪⌧᫬Ⅼࡲ࡛࡟Ⓨ⏕ࡍࡿ࡜ぢ✚ࡶࡽ ࢀࡿࢥࢫࢺࡀ100୓෇࡛࠶ࡗࡓ࡜ࡍࡿ㸬ࡇࢀࢆᐇ 㝿࡟ࡣ㸪⌧᫬Ⅼ࡛᪤࡟120୓෇ࡢࢥࢫࢺࡀ࠿࠿ࡗ ࡚ࡋࡲࡗ࡚࠸ࡓ࡜ࡁ㸪๓⪅ࡢ100୓෇ࡀPV࡛࠶ࡾ㸪 ᚋ⪅ࡢ120୓෇ࡣAC࡛࠶ࡿ㸬ࡇࢀ࡟ᑐࡋ࡚㸪EVࡣ ᮇ㛫࡛ࡣ࡞ࡃ㸪సᴗ࡟╔┠ࡋ࡚࠸ࡿ㸬ࡓ࡜࠼ࡤ㸪 ࡇࡢࣉࣟࢪ࢙ࢡࢺ࡛ࡣ㸪㸿㸪㹀㸪㹁㸪㹂࡜࠸࠺㸲 ࡘࡢసᴗࡀࡇࡢ㡰ᗎ࡛⾜ࢃࢀ㸪ィ⏬࡝࠾ࡾ࡛࠶ࢀ ࡤ⌧᫬Ⅼ࡛ࡣ㹁సᴗࡀ᏶஢ࡋ࡚࠸ࡿࡣࡎ࡛࠶ࡿ ࡜ࡍࡿ㸬ࡑࢀࡒࢀࡢసᴗ࡟ぢ✚ࡶࡽࢀࡿࢥࢫࢺࡀ ⣼✚࡛50୓෇㸪80୓෇㸪100୓෇㸪150୓෇࡛࠶ࡗ ࡓ࡜ࡁ㸪ィ⏬࡝࠾ࡾ࡛࠶ࢀࡤ⌧᫬Ⅼ࡛100୓෇ศ ࡀ᏶஢ࡋ࡚࠸࡞ࡅࢀࡤ࡞ࡽ࡞࠿ࡗࡓࡇ࡜࡟࡞ࡿ㸬 ࡋ࠿ࡋ㸪ᐇ㝿࡟ࡣసᴗࡀ㐜ࢀ㸪⌧᫬Ⅼ࡛㹀సᴗࡲ ࡛ࡋ࠿᏶஢ࡋ࡚࠸࡞࠸࡜ࡍࢀࡤ㸪EVࡣ⌧᫬Ⅼ࡛ᐇ 㝿࡟᏶஢ࡋ࡚࠸ࡿ㹀సᴗ࡟ᑐࡋ࡚ぢ✚ࡶࡽࢀࡓ ࢥࢫࢺࡢ80୓෇࡜࠸࠺ࡇ࡜࡟࡞ࡿ㸬సᴗ(ࣉࣟࢪ࢙ ࢡࢺ)ࡀィ⏬࡝࠾ࡾ࡟㐍ࢇ࡛࠸ࡿࡢ࡛࠶ࢀࡤ㸪EV ࡜PVࡣ୍⮴ࡍࡿࡇ࡜࡟࡞ࡿ㸬 2.2 ౛౛እ⟶⌮࡜ࡋ࡚ࡢEVM EVM࡛ࡣ㸪PV㸪AC㸪EVࢆᇶ♏࡜ࡋ࡚㸪ࣉࣟࢪ ࢙ࢡࢺࡢ㐍ᤖ≧ἣࢆศᯒࡍࡿ㸬⌧᫬Ⅼ࡟࠾ࡅࡿ㐍 ᤖ≧ἣࢆศᯒࡍࡿᣦᶆ࡜ࡋ࡚㸪ࢫࢣࢪ࣮ࣗࣝᕪ␗ (Schedule Variance; SV)㸪ࢥࢫࢺᕪ␗(Cost Variance; CV)㸪ᮇ㛫ᕪ␗(Time Variance; TV)࡞࡝ࡀ࠶ࡿ㸬 SVࡣEV࡜PVࡢᕪ࡛࠶ࡾ㸪ࣉࣛࢫࡢሙྜࡣணᐃ ࡼࡾࡶ㐍ᤖࡀ㏿ࡃ㸪࣐࢖ࢼࢫࡢሙྜࡣணᐃ࡟ᑐࡋ ࡚㐜ࢀࡀ࠶ࡿࡇ࡜ࢆ♧ࡍ㸬CVࡣEV࡜ACࡢᕪ࡛࠶ ࡾ㸪ࣉࣛࢫ࡞ࡽィ⏬ẁ㝵࡛ぢ✚ࡶࡽࢀࡓண⟬ෆ࡛ సᴗࡀ⾜ࢃࢀ࡚࠾ࡾ㸪࣐࢖ࢼࢫ࡞ࡽࢥࢫࢺࡀ࠿࠿ ࡾ㐣ࡂ࡚࠸ࡿࡇ࡜ࢆ♧ࡋ࡚࠸ࡿ㸬᭱ᚋ࡟TVࡣ㸪ண ᐃ࡟ᑐࡍࡿ㐍ᤖࡢ㐜ࢀ㸪ࡲࡓࡣ㐍ࡳࡢᮇ㛫ࡀ⾲ࡉ ࢀ࡚࠸ࡿ㸬⌧᫬Ⅼ࡛᏶஢ࡋࡓసᴗࡀᑗ᮶ࡲࡓࡣ㐣 ཤࡢ࡝ࡢ᫬Ⅼࡢసᴗ࡛࠶ࡿ࠿㸪ࡑࡢᕪࡢᮇ㛫࡛࠶ ࡿ㸬ࡋࡓࡀࡗ࡚㸪ᙜヱసᴗࡀ᏶஢ࡍࡿ࡜ィ⏬ࡉࢀ ࡚࠸ࡿ᫬Ⅼ࠿ࡽ⌧᫬Ⅼࢆᘬࡁ㸪ࣉࣛࢫ࡛࠶ࢀࡤࣉ ࣟࢪ࢙ࢡࢺࡀ㐍ࢇ࡛࠾ࡾ㸪࣐࢖ࢼࢫ࡞ࡽࡤ㐜ࢀ࡚ ࠸ࡿࡇ࡜ࢆ♧ࡍ(ᅗ㸰ཧ↷)㸬 ᅗ㸰 EVM࡟࠾ࡅࡿᕪ␗ EVM࡛ࡣィ⏬࡜ᐇ⦼࡜ࢆẚ㍑ࡋ㸪ᕪ␗ศᯒࢆ⾜ ࠺㸬ᕪ␗ศᯒࡣ⟶⌮఍ィࡢ㡿ᇦ࡛ࡶண⟬⟶⌮ࡸᶆ ‽ཎ౯⟶⌮࡛⾜ࢃࢀ࡚࠾ࡾ㸪ࡇࢀ࡟ࡼࡗ࡚⤒Ⴀ⪅ ࡢὀពࢆᕪ␗࡟ྥࡅࡿࡇ࡜ࡀ࡛ࡁࡿ㸬ࡇࡢࡼ࠺࡟ ィ⏬࡜ᐇ⦼࡜ࢆẚ㍑ࡋ㸪ᕪ␗ࢆ᫂ࡽ࠿࡟ࡍࡿࡇ࡜ ࡟ࡼࡗ࡚㸪⤒Ⴀ⪅ࡢὀពࢆႏ㉳ࡍࡿࡇ࡜ࢆ౛እ⟶ ⌮࡜࠸࠺㸬EVM࡛ࡣ᫬㛫㍈ࢆ⪃៖ࡋࡓ౛እ⟶⌮ࡀ ⾜ࢃࢀ࡚࠸ࡿࡇ࡜࡟࡞ࡿ㸬ࡋࡓࡀࡗ࡚㸪EVM࠿ࡽ ᥦ౪ࡉࢀࡿ᝟ሗࡢࢱ࢖ࣉࡣὀពႏ㉳᝟ሗ࡛࠶ࡿ ࡜࠸࠺ࡇ࡜ࡀ࡛ࡁࡿ㸬 ࡇࡢࡼ࠺࡟ఏ⤫ⓗ࡞EVM࠿ࡽࡣ㸪ண⟬࡜ࢫࢣࢪ ࣮ࣗࣝࡢ㐍ᤖ≧ἣࢆ▱ࡿࡓࡵࡢ᝟ሗ࡛࠶ࢀࡤධ ᡭ࡛ࡁࡿ㸬ࡋ࠿ࡋ㸪ࣉࣟࢪ࢙ࢡࢺࡢኚ᭦⟶⌮࡟ᚲ せ࡞㈨※࡟㛵ࡋ࡚ὀពႏ㉳ࡍࡿࡼ࠺࡞᝟ሗࢆ┤ ᥋ⓗ࡟ᚓࡿࡇ࡜ࡣ࡛ࡁ࡞࠸㸬 3㸬㸬EVM࡟࡟ABC/ABMࢆࢆ㐺⏝ࡋࡓඛඛ⾜◊✲ EVM࡜ABC/ABMࢆ⤖ࡧࡘࡅ࡚㈨※ࡢ౑⏝≧ἣ ᫬ 㛫 ౯ ್ ィ ⏬ ⌧ ᅾ ᐇ⦼ ᐇ䝁䝇䝖 BAC AC PV EV CV (=EV䠉AC) SV (=EV䠉PV) TV ᫬ 㛫 ౯ ್ ィ ⏬ ⌧ ᅾ ᐇ⦼ ᐇ䝁䝇䝖 BAC AC PV EV CV (=EV䠉AC) SV (=EV䠉PV) TV

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ࢆᢕᥱࡋࡼ࠺࡜ࡍࡿどⅬࡣ௚࡟࡞࠸ࡀ㸪ࣉࣟࢪ࢙ ࢡࢺ࣐ࢿࢪ࣓ࣥࢺ࡟ABC/ABMࢆ㐺⏝ࡍࡿࡇ࡜࡟ ࡘ࠸࡚ࡣ㸪᪤࡟࠸ࡃࡘ࠿ࡢඛ⾜◊✲࡟࠾࠸࡚ぢࡿ ࡇ࡜ࡀ࡛ࡁࡿ㸬ᮏ❶࡛ࡣ㸪ࡇࢀࡽࡢඛ⾜◊✲ࢆ㸰 ࡘࡢࢢ࣮ࣝࣉ࡟ศࡅ᳨࡚ウࡍࡿ㸬➨㸯ࡣ㸪」ᩘࡢ ࣉࣟࢪ࢙ࢡࢺ࡟ᑐࡋ࡚㛫᥋㈝ࢆṇ☜࡟㓄㈿ࡍࡿ ࡓࡵ࡟ABCࢆ㐺⏝ࡍࡿࢢ࣮ࣝࣉ࡛࠶ࡿ㸬➨㸰ࡣ㸪 EVMࡢࢥࢫࢺ࣐ࢿࢪ࣓ࣥࢺᶵ⬟ࢆᙉ໬ࡍࡿࡓࡵ ࡟㸪ABMࢆ㐺⏝ࡋ࡚ኚືண⟬࡟ࡼࡿᕪ␗ศᯒࢆ⾜ ࠺ࢢ࣮ࣝࣉ࡛࠶ࡿ㸬 3.1 」」ᩘࡢࣉࣟࢪ࢙ࢡࢺ࡬ࡢ㛫᥋㈝ࡢ㓄㈿ ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ⟶⌮࡟࠾࠸࡚㸪ࢥࢫࢺࢆṇ ☜࡟⟬ᐃࡍࡿࡇ࡜ࡣ㔜せ࡛࠶ࡿ㸬ࡑࢀࡣ⌧≧ࡢᢕ ᥱࡢࡳ࡞ࡽࡎ㸪ᑗ᮶࡬ࡢぢ✚ࡾࡢ⢭ᗘ࡟ࡶᙳ㡪ࢆ ཬࡰࡍ࠿ࡽ࡛࠶ࡿ㸬ࡋ࠿ࡋ㸪EVMࡢࢥࢫࢺ⟬ᐃ࡟ ࠾࠸࡚⏝࠸ࡽࢀ࡚࠸ࡿఏ⤫ⓗ࡞ཎ౯ィ⟬ࢩࢫࢸ ࣒࡛ࡣ㸪ࢥࢫࢺࢆṇ☜࡟⟬ᐃࡍࡿࡇ࡜ࡀᮇᚅ࡛ࡁ ࡞࠸㸬࡞ࡐ࡞ࡽࡤ㸪ཎ౯ィ⟬࡟ࡣ㛫᥋㈝(ඹ㏻㈝) ࡢ㓄㈿ࡀక࠺࠿ࡽ࡛࠶ࡿ㸬㛫᥋㈝ࡣࣉࣟࢪ࢙ࢡࢺ ࡟┤᥋㊧࡙ࡅࡿࡇ࡜ࡀ࡛ࡁ࡞࠸ࡢ࡛㸪ఱࡽ࠿ࡢ㓄㈿ᇶ‽ࢆ⏝࠸࡚㓄ศࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸㸬ࣉࣟࢪ ࢙ࢡࢺࡢṇ☜࡞ࢥࢫࢺࢆ⟬ᐃࡍࡿࡓࡵ࡟ࡣ㸪㓄㈿ ᇶ‽ࡢ㑅ᢥࡀ㔜せ࡞࣏࢖ࣥࢺ࡟࡞ࡿ㸬ࡇࡢ࡜ࡁ㸪㓄㈿ᇶ‽࡟ࡣ㛫᥋㈝ࡢⓎ⏕࡜ཎ౯ィ⟬ᑐ㇟࡜ࡋ ࡚ࡢࣉࣟࢪ࢙ࢡࢺ࡜ࡢ㛫ࡢᅉᯝ㛵ಀࡀ཯ᫎࡉࢀ ࡚࠸࡞ࡅࢀࡤ࡞ࡽ࡞࠸㸬ࡋ࠿ࡋ㸪ఏ⤫ⓗ࡞ཎ౯ィ ⟬࡛ࡣ㸪᫬㛫ࢆ୰ᚰ࡜ࡋࡓ᧯ᴗᗘ㛵㐃ࡢᇶ‽ࢆ౑ ࡗ࡚㛫᥋㈝ࢆ㓄㈿ࡋ࡚࠾ࡾ㸪ᚲࡎࡋࡶᅉᯝ㛵ಀࡀ ࠶ࡿ࡜ࡣ࠿ࡂࡽ࡞࠸㸬ࡑࡇ࡛㸪ࣉࣟࢪ࢙ࢡࢺࡢᴗ ⦼ホ౯࡟࠾࠸࡚⪃៖ࡉࢀ࡚ࡇ࡞࠿ࡗࡓ㛫᥋㈝ࡸ ඹ ㏻㈝ ࡢ ᙳ 㡪 ࢆ ຍ ࿡ ࡍ ࡿ ࡓ ࡵ ࡟ ABC(Activity-Based Costing)ࢆ㐺⏝ࡋ࡚ṇ☜࡞ࢥࢫࢺࢆ⟬ᐃࡍ ࡿᚲせࡀ࠶ࡗࡓ㸬 ᮏ᮶㸪ABCࡣ㛫᥋㈝ࡢ㓄㈿ࢆ⢭⦓໬ࡍࡿࡇ࡜࡟ ࡼࡗ࡚〇ရཎ౯ࢆṇ☜࡟⟬ᐃࡋ㸪ࡇࡢཎ౯᝟ሗࢆ ⏝࠸࡚〇ရᡓ␎࡟ᙺ❧࡚ࡿࡓࡵࡢ〇ရཎ౯ィ⟬ ࡢᡭἲ࡛࠶ࡿ㸬ABCࡣࠕ〇ရࡀάືࢆᾘ㈝ࡋ㸪ά ືࡀ㈨※ࢆᾘ㈝ࡍࡿࠖ࡜࠸࠺ᇶᮏⓗ࡞⪃࠼᪉࡟ᇶ ࡙࠸࡚〇ရཎ౯ࢆィ⟬ࡍࡿ㸬〇ရࢆ〇㐀ࡍࡿࡓࡵ ࡟ࡉࡲࡊࡲ࡞άືࡀ⾜ࢃࢀ㸪ࡑࡢάືࢆ⾜࠺ࡓࡵ ࡟ປാຊࡸཎᮦᩱ࡞࡝ࡢ㈨※ࡀ౑ࢃࢀࡿ࡜࠸࠺ ព࿡࡛࠶ࡿ㸬ࡇࢀࡽࡢ㈨※ࢆᾘ㈝ࡋࡓ࡜ࡁ࡟Ⓨ⏕ ࡍࡿ㈝⏝࡟㛫᥋㈝ࡀྵࡲࢀࡿ㸬ࡋࡓࡀࡗ࡚㸪ABC ࡛ࡣ㸪άືࢆ፹௓࡜ࡋ࡚㛫᥋㈝ࡀ〇ရ࡟๭ᙜ࡚ࡽ ࢀࡿࡇ࡜࡟࡞ࡿ㸬 ABCࡢィ⟬ᵓ㐀ࡣᅗ㸱ࡢࡼ࠺࡟♧ࡍࡇ࡜ࡀ࡛ ࡁࡿ㸬ABCࡣ㸪㛫᥋㈝ࡀࢥࢫࢺࣉ࣮ࣝ࡜ࡋ࡚ࡢά ື࡟㞟ィࡉࢀ㸪άື࠿ࡽ〇ရ࡟ཎ౯ࡀ๭ᙜ࡚ࡽࢀ ࡿ࡜࠸࠺2ẁ㝵ࡢィ⟬ᵓ㐀ࢆࡶࡘ㸬ࡇࡢ࡜ࡁ㸪➨1 ẁ㝵ࡢ㛫᥋㈝ࢆάື࡟ᑐࡋ࡚๭ᙜ࡚ࡿࡓࡵࡢᇶ ‽ࢆ㈨※ࢻࣛ࢖ࣂ࣮㸪➨2ẁ㝵ࡢάື࡟㞟ィࡉࢀ ࡓ㛫᥋㈝(άືࢥࢫࢺ)ࢆ〇ရ࡟๭ᙜ࡚ࡿᇶ‽ࢆά ືࢻࣛ࢖ࣂ࣮࡜࿧ࡧ㸪ࡇࢀࡽ2ࡘࡢẁ㝵ࡢ๭ᙜᇶ ‽ࢆ⥲⛠ࡋ࡚ࢥࢫࢺࢻࣛ࢖ࣂ࣮࡜࿧ࡪ㸬ࢥࢫࢺࢻ ࣛ࢖ࣂ࣮࡟ࡣ㸪᧯ᴗᗘ(┤᥋సᴗ᫬㛫࡞࡝)ࢆྵࡴ άື㔞ࡀ㑅ᢥࡉࢀࡿ㸬ࡇࢀ࡟ࡼࡗ࡚ᅉᯝ㛵ಀ࡟ᇶ ࡙࠸ࡓཎ౯㓄ศࡀྍ⬟࡜࡞ࡿ㸬 ᅗ㸱 ABCࡢィ⟬ᵓ㐀 ࣉࣟࢪ࢙ࢡࢺ࣐ࢿࢪ࣓ࣥࢺ࡟ABCࢆ㐺⏝ࡍࡿ ࡟࠶ࡓࡗ࡚ࡣ㸪ཎ౯ィ⟬ᑐ㇟ࢆ〇ရ࠿ࡽࣉࣟࢪ࢙ ࢡࢺ࡟⨨ࡁ᥮࠼ࢀࡤࡼ࠸㸬Raz & Elnathan(1999)5)

ࡸAminian et al.(2016)6)_{ࡣ㸪」ᩘࡢࣉࣟࢪ࢙ࢡࢺࢆ} 㐙⾜ࡍࡿ࡟࠶ࡓࡗ࡚Ⓨ⏕ࡍࡿ㛫᥋㈝࣭ඹ㏻㈝ࢆ㓄 ศࡍࡿࡓࡵ࡟ABCࢆ㐺⏝ࡋࡓ㸬 ABCࡢィ⟬ᵓ㐀ࢆ⏝࠸ࢀࡤ㸪㈨※ࡀάືࢆ㏻ࡋ ࡚ཎ౯ィ⟬ᑐ㇟࡛࠶ࡿࣉࣟࢪ࢙ࢡࢺ࡟๭ࡾᙜ࡚ ࡽࢀࡿࡇ࡜࡟࡞ࡿ㸬ࡇࡢព࿡࡛ࡣ㸪ࣉࣟࢪ࢙ࢡࢺ ㈨䚷※ _{(〇㐀㛫᥋㈝X)}㈨䚷※䚷X _{(〇㐀㛫᥋㈝Y)}㈨䚷※䚷Y _{(〇㐀㛫᥋㈝Z)}㈨䚷※䚷Z ㈨※䝗䝷䜲䝞䞊 ά䚷ື άືA άືB άືC άື䝗䝷䜲䝞䞊 ཎ౯ィ⟬ᑐ㇟〇ရ1 〇ရ2 〇ရ3 ➨ 1 ẁ 㝵 ➨ 2 ẁ 㝵 ኚືண⟬࡟ࡼࡿᕪ␗ศᯒ

(5)

࡟࠾ࡅࡿ㛫᥋㈝࡜ࡋ࡚ࡢ㈨※ࡢ౑⏝≧ἣࢆᢕᥱ ࡍࡿࡇ࡜ࡀ࡛ࡁࡑ࠺࡛࠶ࡿ㸬ࡋ࠿ࡋ㸪ඛ㏙ࡢRaz & Elnathan(1999)ࡸAminian et al.(2016)ࡀ⏝࠸ࡓABC ࡢィ⟬ࣔࢹ࡛ࣝࡣ㸪ኚ᭦⟶⌮࡟᭷ຠ࡞㈨※ࡢࢥࢫ ࢺ᝟ሗࢆ ᐃࡍࡿࡇ࡜ࡣ࡛ࡁ࡞࠿ࡗࡓ㸬࡞ࡐ࡞ࡽ㸪 ࡍ࡭࡚ࡢ㈨※ࡀవࡍࡇ࡜࡞ࡃ㸪ྛࣉࣟࢪ࢙ࢡࢺ࡛ ౑⏝ࡉࢀࡓ࡜࠸࠺๓ᥦ࡛ィ⟬ࡉࢀ࡚࠸ࡿ࠿ࡽ࡛ ࠶ࡿ㸬 3.2 ኚኚືண⟬࡟ࡼࡿᕪ␗ศᯒ EVM࡛ࡣࢥࢫࢺ࡜ࢫࢣࢪ࣮ࣗࣝࡀ⤫ྜⓗ࡟ ᐃࡉࢀ㸪PV㸪AC㸪EVࢆ⏝࠸࡚SV㸪CV㸪TV࡜࠸ ࠺3ࡘࡢᕪ␗ࡀᢕᥱ࡛ࡁࡿ㸬ࡋ࠿ࡋ㸪ࡇࢀࡽࡢᕪ␗ ࡀ࡞ࡐⓎ⏕ࡋࡓࡢ࠿࡟ࡘ࠸࡚㸪ཎᅉࢆ῝ࡃศᯒࡍ ࡿࡇ࡜ࡣ㞴ࡋࡃ㸪ᴗ⦼ホ౯࡜ࡋ࡚ࡣ୙༑ศ࡛࠶ࡗ ࡓ㸬ࡑࡇ࡛㸪ࡇࡢEVMࡢḞⅬࢆ⿵࠺ࡓࡵ࡟ኚືண ⟬࡟ࡼࡿᕪ␗ศᯒࡀヨࡳࡽࢀ㸪ࡉࡽ࡟ࡑࡇ࡟ABC ࡢ⪃࠼᪉ࡀ㐺⏝ࡉࢀࡿࡼ࠺࡟࡞ࡗࡓ㸬 ኚືண⟬ࡣ㸪㈝⏝ࢆኚື㈝࡜ᅛᐃ㈝࡜࡟ศゎࡋ㸪 ࡑࢀࡒࢀ࡟ࡘ࠸࡚ண⟬ࢆ⦅ᡂࡍࡿ᪉ἲ࡛࠶ࡿ㸬ࡇ ࢀ࡟ࡼࡗ࡚㸪ࢥࢫࢺࢥࣥࢺ࣮ࣟࣝᶵ⬟ࢆ㧗ࡵࡿࡇ ࡜ࡀ࡛ࡁࡿ㸬ࡑࡢ≉ᚩࡣ㸪᧯ᴗỈ‽ࡢኚ໬࡟ᛂࡌ ࡚Ⓨ⏕ࡍ࡭ࡁ㈝⏝ࡢண⟬チᐜ㢠ࢆᢕᥱ࡛ࡁࡿ࡜ ࡇࢁ࡟࠶ࡿ㸬࡜ࡃ࡟㸪ᅛᐃ㈝ࡣ᧯ᴗᗘࡢኚ໬࡟࠿ ࠿ࢃࡽࡎ୍ᐃ㢠ࡋ࠿Ⓨ⏕ࡋ࡞࠸㈝⏝࡛࠶ࡿࡀ㸪ᅛ ᐃ㈝⋡(㸻ᅛᐃ㈝㸭ᇶ‽᧯ᴗᗘ)ࢆ⏝࠸ࡿࡇ࡜࡟ࡼ ࡗ࡚㸪᧯ᴗỈ‽ࡢኚ໬࡟ᛂࡌ࡚ᾘ㈝ࡉࢀࡿᅛᐃ㈝ ࢆ⟬ฟࡍࡿࡇ࡜ࡀ࡛ࡁࡿ㸬 ୰ᮧ(2013)7)_{ࡣEVM࡜ኚືண⟬ࢩࢫࢸ࣒࡜ࡢ㢮} ఝᛶ࡟╔║ࡋࡓ㸬EVM࡟࠾ࡅࡿCVࡀኚືண⟬࡟ ࠾ࡅࡿ〇㐀㛫᥋㈝㓄㈿ᕪ␗࡜ᴫᛕⓗ࡟㢮ఝࡍࡿ ࡜⪃࠼ࡓࡢ࡛࠶ࡿ㸬CVࡣEV࡜AC࡜ࡢᕪ(㸻EV㸫 AC)࡛࠶ࡾ㸪〇㐀㛫᥋㈝㓄㈿ᕪ␗ࡣணᐃ㓄㈿㢠࡜ ᐇ㝿Ⓨ⏕㢠ࡢᕪ࡛࠶ࡿ㸬ࡍ࡞ࢃࡕ㸪ணᐃ㓄㈿㢠ࡀ EV࡟ヱᙜࡋ㸪ᐇ㝿Ⓨ⏕㢠ࡀAC࡟ヱᙜࡍࡿࡇ࡜࡟ ࡞ࡿ㸬EVMࡢྛᕪ␗ࢆ⟶⌮఍ィ࡛⏝࠸ࡽࢀࡿኚື ண⟬࡟ࡼࡿᕪ␗ศᯒࡢࢩࣗࣛࢵࢱ࣮ᅗ࡟ᥥࡃ࡜ ᅗ㸲ࡢࡼ࠺࡟࡞ࡿ㸬 ᅗ㸲 EVMࡢᴫᛕ࡜ኚືண⟬ࡢ㛵ಀ ᅗ㸲ࡢ⦪㍈ࡣࢥࢫࢺ࡛࠶ࡾ㸪ᶓ㍈ࡣ᧯ᴗᗘ࡛࠶ ࡿ㸬ᶓ㍈ୖࡢᇶ‽᧯ᴗᗘࡣ㸪ண⟬ࢆィ⏬ࡍࡿ࡜ࡁ ࡟ணᐃࡋࡓ᧯ᴗᗘ࡛࠶ࡾ㸪EVM࡟࠾࠸࡚ࡣᙜヱࣉ ࣟࢪ࢙ࢡࢺࡀ⌧᫬Ⅼ࡛ィ⏬࡝࠾ࡾ㐍ࢇ࡛࠸ࡿሙ ྜࡢసᴗ㔞(ࡲࡓࡣᡂᯝ≀ࡢ౯್)࡟┦ᙜࡍࡿ㸬ࡑ ࡢ࡜ࡁࡢࢥࢫࢺࡀPV࡜࡞ࡿ㸬ࡲࡓ㸪ᐇ㝿᧯ᴗᗘࡣ㸪 EVM࡛ࡣ⌧᫬Ⅼࡲ࡛࡟᏶஢ࡋࡓసᴗ㔞(ࡲࡓࡣᡂ ᯝ≀ࡢ౯್)࡟┦ᙜࡋ㸪ࡑࡢࢥࢫࢺࡣAC࡜࡞ࡿ㸬 EVMࡢ࠾ࡅࡿEVࡣ⌧᫬Ⅼࡲ࡛࡟᏶஢ࡋࡓసᴗ ࡟࠿࠿ࡗࡓ⣼✚ࢥࢫࢺ࡛࠶ࡾ㸪ኚືண⟬࡟ࡼࡿ〇㐀㛫᥋㈝ࡢணᐃ㓄㈿㢠࡟⪃࠼᪉ࡀ㢮ఝࡋ࡚࠸ࡿ㸬 ࡍ࡞ࢃࡕ㸪୧⪅࡜ࡶ㸪ィ⏬࡝࠾ࡾ࡟㐍ᤖࡋ࡚࠸ࢀ ࡤᇶ‽᧯ᴗᗘࡢỈ‽࡟㐩ࡋ࡚࠸ࡿࡣࡎ࡛࠶ࡿࡀ㸪 ᐇ㝿᧯ᴗᗘࡢỈ‽ࡲ࡛ࡋ࠿฿㐩ࡋ࡚࠸࡞࠿ࡗࡓ ࡓࡵ㸪ࡑࡢỈ‽࡛ᾘ㈝ࡉࢀࡓ㈝⏝ࢆ⾲ࡋ࡚࠸ࡿ㸬 ࡇࢀࡣᅛᐃ㈝⋡ᐇ㝿᧯ᴗᗘ࡛⟬ฟࡉࢀࡿ㸬ࡇࢀ ࡟ᑐࡋ࡚㸪ᅛᐃ㈝ࡢṧࡉࢀࡓ㒊ศ(ղ㸻ᅛᐃ㈝̾ᅛ ᐃ㈝⋡ᐇ㝿᧯ᴗᗘ)ࡣ㸪࢟ࣕࣃࢩࢸ࢕ࡢ‽ഛ࣭⥔ ᣢ࡟࠿࠿ࡗࡓࢥࢫࢺࡢ࠺ࡕᾘ㈝ࡉࢀ࡞࠿ࡗࡓ㈝ ⏝࡜࠸࠺ࡇ࡜࡟࡞ࡿ㸬 ࡇࡢ࡜ࡁ㸪CV=EV㸫AC࡛࠶ࡿࡇ࡜࠿ࡽ㸪ᅗ୰ ࡢձ㸩ղ㸻CV࡛࠶ࡿࡇ࡜ࡶ᫂ࡽ࠿࡛࠶ࡿ㸬ࡇࢀ ࡣ㸪〇㐀㛫᥋㈝㓄㈿ᕪ␗ࡀண⟬ᕪ␗㸦ձ㸧࡜᧯ᴗ ᗘᕪ␗㸦ղ㸧࡜࡟ศゎࡋ࡚㸪ᕪ␗ࡢཎᅉศᯒࢆࡋ ࡚࠸ࡿࡇ࡜࡜୍⮴ࡋ࡚࠸ࡿ㸬 ࡲࡓ㸪SVࡣPV࡜EV ࡢᕪ࡛࠶ࡿ࠿ࡽ㸪SV㸻PV㸫EV㸻ղ㸩ճ࡜࠸࠺ࡇ ᐇ㝿᧯ᴗᗘ ᅛᐃ㈝ ᧯ᴗᗘ ᇶ‽᧯ᴗᗘ ᅛᐃ㈝⋡ 䝁䝇䝖 PV ኚື㈝ ኚື㈝⋡ AC EV ղ ճ ձ

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࡜࡟࡞ࡿ㸬࡞࠾㸪ᅗ㸲࡟ࡣEVMࡢࡼ࠺࡞᫬㛫ࡢὶ ࢀ(㐣ཤ࣭⌧ᅾ࣭ᮍ᮶)ࡣྵࡲࢀ࡚࠸࡞࠸ࡢ࡛㸪TV ࡟ヱᙜࡍࡿᕪ␗ࡣ࡞࠸㸬 ኚືண⟬࡛ࡣࢥࢫࢺࢆኚື㈝࡜ᅛᐃ㈝࡟ศゎ ࡋ࡚⟶⌮ࡍࡿ㸬୍⯡࡟㸪ᅛᐃ㈝ࡼࡾࡶኚື㈝ࡢ᪉ ࡀ⟶⌮ࡋࡸࡍ࠸㸬୰ᮧ(2013)ࡣ㸪ࡇࡢኚື㈝㒊ศ ࢆ㸪సᴗဨࡢᕤᩘ༢౯࡜ᕤᩘ࡟ศゎࡋ࡚⟶⌮ࡋࡼ ࠺࡜ࡋࡓࡢ࡛࠶ࡗࡓ㸬㰺⸨ࡽ(2013)8)_{ࡣ㸪EVM࡟࠾࠸࡚ࢥࢫࢺࢥࣥࢺ} ࣮ࣟࣝࡢᑐ㇟࡜࡞ࡿ࣮࣡ࢡࣃࢵࢣ࣮ࢪࡢࢥࢫࢺ ࢆABC࡟࠾ࡅࡿάືࢥࢫࢺ࡜ᤊ࠼ࡿࡇ࡜ࡀ࡛ࡁ ࡿ࡜⪃࠼㸪୰ᮧ(2013)ࡢEVM࡜ኚືண⟬ࡢ㛵ಀ࡟ ABMࢆ㐺⏝ࡋࡓ㸬ࡇࡢࡼ࠺࡟㸪ABCࡢ⪃࠼᪉ࢆࢥ ࢫ ࢺ ࣐ ࢿ ࢪ ࣓ ࣥ ࢺ ࡢ ࡓ ࡵ ࡟ ά ⏝ ࡋ ࡓ ᡭ ἲ ࢆ ABM(Activity-Based Management)࡜࿧ࡪ㸬 ABCࡢィ⟬ᵓ㐀ࢆ⏝࠸ࡿ࡜㸪άືࢥࢫࢺࡣࠕά ື༢౯×άື㔞ࠖ࡟ศゎࡉࢀ㸪㈨※ࢥࢫࢺࡣࠕ㈨※ ༢౯×㈨※㔞ࠖ࡟ศゎ࡛ࡁࡿ㸬ࡑࡢࡓࡵ㸪άືࣞ࣋ ࣝ࡜㈨※࡛ࣞ࣋ࣝᕪ␗ࢆ༢౯࡜ᩘ㔞࡛⟶⌮࡛ࡁ ࡿࡼ࠺࡟࡞ࡿ㸬ࡇࢀ࡟ࡼࡗ࡚㸪άື㔞ࢆῶࡽࡋࡓ ࡾ㸪㈨※༢౯ࢆୗࡆࡓࡾ㸪㈨※㔞ࢆῶࡽࡍ࡞࡝ࡢ ⾜ືࢆ࡜ࡿࡇ࡜ࡀ࡛ࡁࡿ㸬 ୰ᮧ(2013)ࡶ㰺⸨ࡽ(2013)ࡶ㸪EVM࡟࠾ࡅࡿᕪ ␗ศᯒࡢኚືண⟬ࡢ㐺⏝࡟ࡘ࠸࡚ィ⟬౛ࢆ⏝࠸ ࡚ㄝ᫂ࡋ࡚࠸ࡿࡀ㸪ኚື㈝㒊ศ࡟ࡢࡳ↔Ⅼࢆᙜ࡚ ࡚ศᯒࡀ⾜ࢃࢀ࡚࠸ࡓ㸬 4㸬㸬EVM࡜࡜ABC/ABMࡢࡢ⤖ྜ࡟ࡼࡿ࢟࢟ࣕࣃࢩࢸ࢕࣭࣭ ࢥ ࢥࢫࢺࡢྍど໬ ࣉࣟࢪ࢙ࢡࢺ࡟࠾ࡅࡿ㈨※ࡢ౑⏝≧ἣࡣ㸪࢟ࣕ ࣃࢩࢸ࢕࣭ࢥࢫࢺࢆ ᐃࡍࡿࡇ࡜࡟ࡼࡗ࡚⟶⌮࡛ ࡁࡿ㸬࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࡣ㈨※࡛࠶ࡿ≀ⓗ㸪 ேⓗ㸪⤌⧊ⓗ࢟ࣕࣃࢩࢸ࢕ࢆ‽ഛࡋ⥔ᣢࡍࡿࡇ࡜ ࡟㛵㐃ࡋ࡚Ⓨ⏕ࡍࡿࢥࢫࢺ࡛࠶ࡿ㸬 ඛ⾜◊✲ࡢࣞࣅ࣮࡛ࣗᣦ᦬ࡋࡓࡼ࠺࡟㸪㛫᥋㈝ ࡸඹ㏻㈝ࢆ㓄㈿ࡍࡿ┠ⓗࡢABC࡛ࡣ㸪ࡍ࡭࡚ࡢ㈨ ※ࡀ౑⏝ࡉࢀ࡚࠸ࡿ࡜࠸࠺๓ᥦ࡛ィ⟬ࡋ࡚࠸ࡿ㸬 ࡑࡢࡓࡵ㸪฼⏝ࡋ࡚࠸ࡿ㈨※࡜ᮍ฼⏝ࡢ㈨※ࡀ༊ ู࡛ࡁ࡞࠿ࡗࡓ㸬ࡲࡓ㸪EVMࡢᴫᛕࢆኚືண⟬࡟ ⤌ࡳ㎸ࢇ࡛ኚື㈝࡜ᅛᐃ㈝࡟ศゎࡋ㸪ᕪ␗ศᯒࡢ ຠᯝࢆ㧗ࡵࡓሙྜ࡛࠶ࡗ࡚ࡶ㸪⟶⌮ࡢᑐ㇟ࡣኚື ㈝࡟ᙜ࡚ࡽࢀ࡚࠸ࡓ㸬࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࡣᅛ ᐃ㈝ࡢᴫᛕ࡜㔜࡞ࡿ㒊ศࡀከ࠸ࡓࡵ㸪ᅛᐃ㈝࡟↔ Ⅼࢆᙜ࡚ࡓ⟶⌮ࡀᚲせ࡟࡞ࡿ㸬ࡑࡇ࡛ᮏ❶࡛ࡣ㸪 ࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࡢ ᐃ࡟᭷⏝࡞㈨※ᾘ㈝ࣔ ࢹࣝ࡜ࡋ࡚ࡢABC࡜EVMࡢᴫᛕࢆ⤖ࡧࡘࡅ࡚㸪ࣉ ࣟࢪ࢙ࢡࢺࡢኚ᭦⟶⌮࡟ᙺ❧ࡘᕪ␗ศᯒࢆ᳨ウ ࡍࡿ㸬 4.1 ㈨㈨※ᾘ㈝ࣔࢹࣝ࡜ࡋ࡚ࡢABC ㈨※ᾘ㈝ࣔࢹࣝࡢABC࡛ࡣ㸪άືࡀᾘ㈝ࡋࡓ㈨ ※ࡢࢥࢫࢺࢆ ᐃࡍࡿ㸬ࡇࢀࡣ㸪ᢞධࡉࢀࡓ㈨※ ࡢࢥࢫࢺࢆ ᐃࡍࡿࡇ࡜࡜ࡣ༊ูࡉࢀ࡞ࡅࢀࡤ ࡞ࡽ࡞࠸㸬ࡇࡢࡼ࠺࡞⪃࠼᪉ࡣ㸪ḟ࡟♧ࡍ㛵ಀᘧ ࡛⾲ࡍࡇ࡜ࡀ࡛ࡁࡿ9)_㸬 ᢞධࡉࢀࡓ㈨※ࡢࢥࢫࢺ㸻ᾘ㈝ࡉࢀࡓ㈨※ࡢ ࢥࢫࢺ㸩ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺ ୖᘧࡢྑ㎶ࡢࠕᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࠖ ࡣ㸪ࠕᢞධࡉࢀࡓ㈨※ࡢࢥࢫࢺࠖ࡜ࠕᾘ㈝ࡉࢀࡓ㈨ ※ࡢࢥࢫࢺࠖ࡜ࡢᕪ㢠࡛࠶ࡾ㸪ᮍ฼⏝ࡢ㈨※ࢆ♧ ࡋ࡚࠸ࡿ㸬ࡇࢀࢆㄆ㆑ࡍࡿࡓࡵ࡟㸪㈨※ࢆኚື㈨ ※࡜ᅛᐃ㈨※࡜࡟༊ศࡍࡿ㸬ኚື㈨※ࡣᾘ㈝ࡍࡿ ࡜ࡁ࡟ᚲせ࡟ᛂࡌ࡚౪⤥ࡉࢀࡿ㈨※࡛㸪㈨※ࡢᾘ ㈝࡜ᢞධࡀྠ᫬࡛࠶ࡿࡓࡵ㸪ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕ ࡀⓎ⏕ࡍࡿࡇ࡜ࡣ࡞࠸㸬ᅛᐃ㈨※ࡣᾘ㈝࡟ඛ❧ࡗ ࡚‽ഛࡋ࡚࠾࠿࡞ࡅࢀࡤ࡞ࡽ࡞࠸㈨※࡛࠶ࡾ㸪ᕤ ሙࡸᶵᲔタഛ࡞࡝ࡢࡼ࠺࡟⋓ᚓ(ᨭฟ)࡜฼⏝ࡢࢱ ࢖࣑ࣥࢢ࡟ࢬࣞࡀ⏕ࡌࡿ㸬ࡇࡢࡼ࠺࡞㈨※ࡢࢥࢫ ࢺࡣ㸪ࡑࡢ㈨※ࡀ฼⏝ࡉࢀࡿ࠿࡝࠺࠿࡟㛵ࢃࡽࡎ Ⓨ⏕ࡍࡿࡇ࡜࡟࡞ࡿ㸬ࡑࡢࡓࡵ㸪ᮍ฼⏝࢟ࣕࣃࢩ ࢸ࢕ࡣᅛᐃ㈨※࠿ࡽⓎ⏕ࡍࡿ㸬 ࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࢆ ᐃࡍࡿ࡟ࡣ㸪࢟ࣕࣃ ࢩࢸ࢕ࡢỈ‽࡛࠶ࡿᇶ‽᧯ᴗᗘࢆ㑅ᢥࡋ࡞ࡅࢀ ࡤ࡞ࡽ࡞࠸㸬࡝ࡢᇶ‽᧯ᴗᗘࢆ᥇⏝ࡍࡿ࠿࡟ࡼࡗ ࣉࣟࢪ࢙ࢡࢺࡢᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺ

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࡚㸪࢟ࣕࣃࢩࢸ࢕ࡢᕪ␗ࡢព࿡ࡀኚࢃࡗ࡚ࡃࡿ࠿ ࡽ࡛࠶ࡿ㸬㏻ᖖ㸪௻ᴗࡣᇶ‽᧯ᴗᗘ࡜ࡋ࡚ᐇ㝿ⓗ ⏕⏘⬟ຊࡲࡓࡣண⟬᧯ᴗᗘࢆ᥇⏝ࡋ࡚࠸ࡿ㸬 ᐇ㝿ⓗ⏕⏘⬟ຊ࡜ࡣ㸪⌮ㄽⓗ⏕⏘⬟ຊ࠿ࡽᶵᲔ ࡢᨾ㞀㸪ಟ⧋㸪ẁྲྀࡾ㸪୙Ⰻᮦᩱ㸪ᕤဨࡢḞ໅࡞ ࡝ࡢࡼ࠺࡞୙ྍ㑊࡞సᴗఇṆ࡟ࡼࡿ⏕⏘㔞ࡢῶ ᑡศࢆᕪࡋᘬ࠸ࡓ᧯ᴗᗘ࡛࠶ࡿ㸬ࡇࡢࡼ࠺࡟㸪ᐇ 㝿ⓗ⏕⏘⬟ຊࡣࡶࡗࡥࡽ⏕⏘ᢏ⾡ⓗ᮲௳࡟ࡼࡗ ࡚ࡢࡳỴᐃࡉࢀ㸪኎ୖ㧗ࡢ୙㊊࡟ࡼࡿ᧯ᴗᗘࡢప ୗࢆ⪃៖࡟ධࢀ࡚࠸࡞࠸㸬ࡋࡓࡀࡗ࡚㸪⏕⏘⬟ຊ ࠿ࡽ⪃࠼ࡓሙྜࡢᐇ⌧ྍ⬟࡞᭱኱᧯ᴗᗘ࡜࠸࠺ ࡇ࡜࡟࡞ࡿ㸬 ண⟬᧯ᴗᗘ࡜ࡣ㸪ḟᖺᗘ(࠶ࡿ࠸ࡣ㸯఍ィᮇ㛫) ࡢணᐃ㈍኎㔞࡟ࡶ࡜࡙࠸࡚Ỵᐃࡍࡿ〇㐀㒊㛛ࡢ ᧯ᴗᗘ࡛࠶ࡿ㸬ᐇ㝿ⓗ⏕⏘⬟ຊ࡜ẚ࡭ࢀࡤ㸪ண⟬ ᧯ᴗᗘࡣ⏕⏘᮲௳ࡔࡅ࡛࡞ࡃ㸪㈍኎᮲௳ࡶຍ࿡ࡋ ࡚࠸ࡿ㸬ࡑࡢࡓࡵ㸪㟂せண ࡟ࡶ࡜࡙ࡃண⟬᧯ᴗ ᗘࡢỈ‽ࡣ᫬ᮇ࡟ࡼࡗ࡚ኚ໬ࡋ㸪Ᏻᐃࡋ࡞࠸㸬ᬒ Ẽࡀୖ᪼ࡍࢀࡤᐇ㝿ⓗ⏕⏘⬟ຊ࡜ྠࡌỈ‽࡟࡞ ࡿ࠿ࡶࡋࢀ࡞࠸ࡋ㸪ᬒẼࡀୗ㝆ࡍࢀࡤᖹᆒ᧯ᴗᗘ ࢆୗᅇࡿ࠿ࡶࡋࢀ࡞࠸㸬 ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࢆ ᐃࡍࡿࡓࡵ࡟ ࡣ㸪ᇶ‽᧯ᴗᗘ࡜ࡋ࡚ᐇ㝿ⓗ⏕⏘⬟ຊࢆ⏝࠸ࡿࡇ ࡜࡟࡞ࡿ㸬࡞ࡐ࡞ࡽࡤ㸪ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕ࡀ⏕ ࡌࡿᅛᐃ㈨※ࡣ࢟ࣕࣃࢩࢸ࢕ࡢሢ࡜ࡋ࡚஦๓࡟ ‽ഛࡉࢀࡿࡶࡢ࡛࠶ࡾ㸪㟂せࡢኚ໬࡟ᛂࡌ࡚ᾘ㈝ ࡛ࡁࡿࡶࡢ࡛ࡣ࡞࠸࠿ࡽ࡛࠶ࡿ㸬㈨※ᾘ㈝ࣔࢹࣝ࡜ࡋ࡚ࡢABCࡣ㈨※ࢆኚື㈨ ※࡜ᅛᐃ㈨※࡟༊ศࡋ㸪ᇶ‽᧯ᴗᗘ࡜ࡋ࡚ᐇ㝿ⓗ ⏕⏘⬟ຊࢆ⏝࠸ࡿࡇ࡜࡟ࡼࡗ࡚ᮍ฼⏝࢟ࣕࣃࢩ ࢸ࢕࣭ࢥࢫࢺࢆ ᐃࡍࡿ㸬ࡇࢀ࡟ࡼࡗ࡚㸪㈨※ࡢ ౑⏝≧ἣࡸ࢟ࣕࣃࢩࢸ࢕ࡢ⟶⌮࡟᭷⏝࡞ࢥࢫࢺ ᝟ሗࢆᥦ౪ࡍࡿࡇ࡜ࡀ࡛ࡁࡿ㸬 4.2 ࣉࣉࣟࢪ࢙ࢡࢺࡢᮍᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭࣭ࢥࢫࢺ ᅗ㸲ࡢEVM࡜ኚືண⟬ࡢ㛵ಀࢆᛂ⏝ࡋ࡚㸪ኚື ண⟬࡟㈨※ᾘ㈝ࣔࢹࣝ࡜ࡋ࡚ࡢABCࡢ⪃࠼᪉࡜ EVMࡢᴫᛕࢆ⤖ࡧࡘࡅࡓࡶࡢࡀᅗ㸳࡛࠶ࡿ㸬 ᅗ㸳 EVMࡢᴫᛕ࡜㈨※ᾘ㈝ࣔࢹࣝ࡟ࡶ࡜࡙ࡃ ABCኚືண⟬ࡢ㛵ಀ ᅗ㸳ࡢୖ㒊ࡢኚື㈨※ࡢᕪ␗ศᯒ࡟ࡘ࠸࡚ࡣ㸪 ᅗ㸲࡜ྠࡌ࡛࠶ࡿ㸬ಟṇⅬࡣᅗࡢୗ㒊࡟࠶ࡿᅛᐃ ㈨※ࡢ㒊ศ࡟ぢࡽࢀࡿ㸬ࡑࢀࡣ㸪ᶓ㍈ࡢᇶ‽᧯ᴗ ᗘࡀᅛᐃ㈨※࡟㛵ࡋ࡚ࡢࡳᐇ㝿ⓗ⏕⏘⬟ຊ࡜࡞ ࡗ࡚࠸ࡿࡇ࡜࡛࠶ࡿ㸬࡞࠾㸪ኚື㈨※࡟ࡘ࠸࡚ࡣ㸪㈨※ࡢ౪⤥࡜ᾘ㈝ࡀྠ᫬࡟⾜ࢃࢀ㸪ㄪᩚࡀ࡛ࡁࡿ ࡢ࡛㸪ᇶ‽᧯ᴗᗘࡣண⟬᧯ᴗᗘࡢࡲࡲ࡜ࡋࡓ㸬 ᅛᐃ㈨※ࡢᇶ‽᧯ᴗᗘࢆᐇ㝿ⓗ⏕⏘⬟ຊ࡜ࡋ ࡓࡇ࡜࡛㸪ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࢆྍど໬ ࡍࡿࡇ࡜ࡀ࡛ࡁࡿ㸬ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺ ࡣ㸪ࠕᢞධࡉࢀࡓ㈨※ࡢࢥࢫࢺࠖ࡜ࠕᾘ㈝ࡉࢀࡓ㈨ ※ࡢࢥࢫࢺࠖ࡜ࡢᕪ㢠࡛࠶ࡿ㸬ࠕᢞධࡉࢀࡓ㈨※ࡢ ࢥࢫࢺࠖࡣᅛᐃ㈨※ࡢࢥࢫࢺ⥲㢠࡟࡞ࡿ㸬ࡲࡓ㸪 ࠕᾘ㈝ࡉࢀࡓ㈨※ࡢࢥࢫࢺࠖࡣEVࡢᅛᐃ㈨※㒊ศ ࡟┦ᙜࡍࡿ㸬ࡋࡓࡀࡗ࡚㸪ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ ࢥࢫࢺࡣᅗ㸳ࡢմࡢ㒊ศ࡟࡞ࡿ㸬 ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺ㸦մ㸧ࡣᅗ㸲ࡢ᧯ ᴗᗘᕪ␗㸦ղ㸧࡜ࡣ␗࡞ࡿࡢ࡛㸪᫂☜࡟༊ูࡉࢀ ࡞ࡅࢀࡤ࡞ࡽ࡞࠸㸬୧⪅ࢆẚ㍑ࡍࡿࡓࡵ࡟ᅗ㸲࡜ ᅗ㸳ࢆ㔜ࡡࡓࡶࡢࡀᅗ㸴࡛࠶ࡿ㸬ࡇࢀࡣᅗ㸳ࡢ⦪ ㍈ୖࡢA(ᅛᐃ㈨※ࡢࢥࢫࢺ⥲㢠)࠿ࡽᶓ㍈ୖࡢ B(ண⟬᧯ᴗᗘ)࡟┤⥺ࢆᘬࡃࡇ࡜࡟ࡼࡗ࡚సᡂ࡛ ࡁࡿ㸬 ᅗ㸲ࡢఏ⤫ⓗ࡞EVM࡟࠾ࡅࡿࢥࢫࢺᕪ␗ࡢ୍ 㒊(ᅛᐃ㈝㒊ศ)ࡀ᧯ᴗᗘᕪ␗࡛࠶ࡿࡀ㸪ᅗ㸴࡛ࡣ D-E࡟┦ᙜࡍࡿ㸬ࡇࢀ࡟ᑐࡋ࡚㸪ᮍ฼⏝࢟ࣕࣃࢩ ᅛᐃ㈨※ ᐇ㝿ⓗ ⏕⏘⬟ຊ ண⟬᧯ᴗᗘ ᧯ᴗᗘ PV ኚື㈨※ ᐇ㝿᧯ᴗᗘ 䝁䝇䝖 ኚື㈝⋡ ᅛᐃ㈝⋡ AC EV ձ մ ճ յ ն

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ᅗ㸴 ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺ࡜ ᧯ᴗᗘᕪ␗ࡢẚ㍑ ࢸ࢕࣭ࢥࢫࢺࡣմࡢC-E࡛࠶ࡿ㸬ࡇࡢᕪࡢC-Dࡣ㸪 ఏ⤫ⓗ࡞EVM࡟࠾࠸࡚EVࢆ㐣኱ホ౯ࡋ࡚࠸ࡓࡇ ࡜ࢆ⾲ࡋ࡚࠸ࡿ㸬ᮏ᮶ࡣᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥ ࢫࢺ࡛࠶ࡿࡶࡢࢆEV࡟ྵࡵ࡚࠸ࡓ㸬㈨※ᾘ㈝ࣔࢹ ࣝ࡜ࡋ࡚ࡢABCࢆ㐺⏝ࡋࡓࡇ࡜࡟ࡼࡗ࡚㸪EVࡶ ṇࡋࡃ⟬ᐃࡉࢀࡓࡇ࡜࡟࡞ࡿ㸬 ᅗ㸳࡛ྍど໬ࡉࢀࡓᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫ ࢺ㸦մ㸧ࡣ㸪ࡑࡢⓎ⏕ཎᅉ࡜ࡋ࡚յ࡜նࡢᕪ␗࡟ ศゎ࡛ࡁࡿ㸬յࡣண⟬᧯ᴗᗘ࡜ᐇ㝿᧯ᴗᗘ࡜ࡢᕪ ࡟㉳ᅉࡋ࡚࠸ࡿࡓࡵ㸪ィ⏬࡝࠾ࡾ࡟ࣉࣟࢪ࢙ࢡࢺ ࡀ㐍ࢇ࡛࠸࡞࠸ࡓࡵ࡟Ⓨ⏕ࡋࡓᕪ␗࡜࠸࠺ࡇ࡜ ࡀ࡛ࡁࡿ㸬ࣉࣟࢪ࢙ࢡࢺࡢࢫࢣࢪ࣮ࣗࣝ࡟㛵ࢃࡿ ᕪ␗࡛࠶ࡿࡢ࡛㸪ճࡢᕪ␗࡜࡜ࡶ࡟SVࢆᵓᡂࡍࡿ㸬 ண⟬᧯ᴗᗘ࡜ᐇ㝿᧯ᴗᗘࡢᕪ࡜࠸࠼ࡤ㸪⟶⌮఍ ィ࡟࠾࠸࡚ࡣኚືண⟬࡟ࡼࡿ〇㐀㛫᥋㈝㓄㈿ᕪ ␗ศᯒࡢ᧯ᴗᗘᕪ␗࡜࠸࠺ࡇ࡜࡟࡞ࡿ㸬ண⟬᧯ᴗ ᗘࡣ㈍኎᮲௳ࡶຍ࿡ࡋࡓ᧯ᴗᗘ࡛࠶ࡿࡢ࡛㸪ࡇࡢ ᧯ᴗᗘᕪ␗ࡢⓎ⏕ࡣᬒẼ≧ἣࡢኚ໬࡞࡝ࡢእ㒊せᅉ࡟ᣐࡿࡇ࡜ࡀከࡃ㸪⟶⌮୺య࡛࠶ࡿ⌧ሙసᴗ ဨ࡟࡜ࡗ࡚ࡣ⟶⌮୙⬟࡞ᕪ␗࡜ࡋ࡚ᢅࢃࢀࡿࡇ ࡜ࡀከ࠸㸬ࡋ࠿ࡋ㸪ࣉࣟࢪ࢙ࢡࢺ࣐ࢿࢪ࣓ࣥࢺ࡟ ࠾ࡅࡿண⟬᧯ᴗᗘࡣ㸪ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ(ィ⏬) ࢆไ⣙᮲௳࡜ࡋࡓ᧯ᴗᗘ࡛࠶ࡾ㸪㈍኎㔞(኎ୖ㧗) ࢆไ⣙᮲௳࡜ࡋࡓண⟬᧯ᴗᗘ࡜ࡣ␗࡞ࡿ㸬ࡑࡢࡓ ࡵ㸪յࡢᕪ␗ࡣእ㒊ࡢせᅉࡤ࠿ࡾ࡛ࡣ࡞ࡃ㸪ࣉࣟ ࢪ࢙ࢡࢺ࡛౑⏝ࡋ࡚࠸ࡿᶵᲔタഛࡢᨾ㞀࡞࡝࡟ ࡼࡗ࡚ィ⏬ࡀ㐜ࢀࡓሙྜࡢࡼ࠺࡟㸪ෆ㒊せᅉ࡟ࡼ ࡿᅛᐃ㈨※ࡢᮍ฼⏝ࡶྵࡲࢀࡿ㸬ࡑࡢព࿡࡛㸪⟶ ⌮୙⬟࡞ᕪ␗࡜ࡋ࡚ᢅ࠺ࡇ࡜ࡣ࡛ࡁ࡞࠸㸬 նࡣᐇ㝿ⓗ⏕⏘⬟ຊ࡜ண⟬᧯ᴗᗘ࡜ࡢᕪ࡟ࡼ ࡗ࡚⏕ࡌࡓᕪ␗࡛࠶ࡾ㸪ࣉࣟࢪ࢙ࢡࢺࡢィ⏬ẁ㝵 ࡛฼⏝ࡋ࡞࠸(࠶ࡿ࠸ࡣ฼⏝࡛ࡁ࡞࠸)ࡇ࡜ࡀỴᐃ ࡋ࡚࠸ࡿᅛᐃ㈨※ࡢ࢟ࣕࣃࢩࢸ࢕ࢆ⾲ࡋ࡚࠸ࡿ㸬 ᅛᐃ㈨※ࡣศࡅࡓࡾษࡾ㞳ࡋࡓࡾࡍࡿࡇ࡜ࡀ࡛ ࡁ࡞࠸୙ྍศ࡞ሢ࡛࠶ࡿࡢ࡛㸪ࡇࡢࡼ࠺࡞ᕪ␗ࡢ Ⓨ⏕ࢆ㑊ࡅࡿࡇ࡜ࡣ࡯࡜ࢇ࡝࡛ࡁ࡞࠸㸬ࡔ࠿ࡽ࡜ ࠸ࡗ࡚㸪նࡢᕪ␗ࡀ⟶⌮୙⬟࡛࠶ࡿ࡜࠸࠺ࢃࡅ࡛ ࡣ࡞࠸㸬ࣉࣟࢪ࢙ࢡࢺࡢኚ᭦⟶⌮(ࣜࢫࢡ࣐ࢿࢪ࣓ ࣥࢺ)࡟࠾࠸࡚㔜せ࡞ព࿡ࡀ࠶ࡿ㸬 ࣉࣟࢪ࢙ࢡࢺࡣ㛗ᮇ㛫࡟ࢃࡓࡿࡇ࡜ࡶከࡃ㸪ィ ⏬࡝࠾ࡾ࡟㐍ࡲ࡞࠸ࡢࡀᖖ࡛࠶ࡿ㸬ࡑࢀ࡛ࡶ㸪࡞ ࡿ࡭ࡃィ⏬࡟ἢࡗ࡚ࣉࣟࢪ࢙ࢡࢺࢆ᏶஢࡟ᑟࡃ ࡓࡵ࡟㐍ᤖࢆ⟶⌮ࡋ࡚࠸ࡿࢃࡅ࡛࠶ࡿࡀ㸪࡝࠺ࡋ ࡚ࡶ୙ ࡢ஦ែࡣⓎ⏕ࡍࡿ㸬ࡇࡢ࡜ࡁ㸪ࣉࣟࢪ࢙ ࢡࢺ࣐ࢿࢪ࣓ࣥࢺ࡛ࡣ㸪ࡇࡢ୙☜ᐇᛶࡢᙳ㡪ࢆ᝿ ᐃࡋ࡚ணഛ㈝ࢆぢ✚ࡶࡗ࡚ண⟬࡟ྵࡵ࡚࠸ࡿ㸬ն ࡢᕪ␗࡟ࡣ㸪ࡇࡢணഛ㈝ࡀྵࡲࢀ࡚࠸ࡿ࡜⪃࠼ࡽ ࢀࡿ㸬 ணഛ㈝࡟ࡣ㸪ࢥࣥࢸ࢕ࣥࢪ࢙ࣥࢩ࣮ணഛ࡜࣐ࢿ ࢪ࣓ࣥࢺணഛ࡜ࡀ࠶ࡿ㸬ࢥࣥࢸ࢕ࣥࢪ࢙ࣥࢩ࣮ண ഛ࡜ࡣ㸪ணࡵ≉ᐃ࡛ࡁࡿࣜࢫࢡ࡟ᑐࡋ࡚ぢ✚ࡶࡽ ࢀࡓணഛࡢண⟬࡛࠶ࡿ㸬ࡇࢀ࡟ᑐࡋ࡚㸪࣐ࢿࢪ࣓ ࣥࢺணഛ࡜ࡣ㸪≉ᐃ࡛ࡁ࡞࠸ࣜࢫࢡࡀⓎ⏕ࡍࡿࡇ ࡜ࢆ᝿ᐃࡋ࡚㸪ࡑࢀࡀ⏕ࡌࡓ࡜ࡁ࡟ᑐᛂࡍࡿࡓࡵ ࡢணഛࡢண⟬࡛࠶ࡿ㸬୧⪅ࡢ㐪࠸ࡣࣜࢫࢡࢆணࡵ ≉ᐃ࡛ࡁࡿ࠿ྰ࠿࡟࠶ࡿ㸬PIMBOK2)_{࡛ࡣ㸪๓⪅ࡢ} ࢥࣥࢸ࢕ࣥࢪ࢙ࣥࢩ࣮ணഛ࡟ࡘ࠸࡚ண⟬໬ࡍࡿ ࡇ࡜ࡀㄆࡵࡽࢀ࡚࠸ࡿ㸬ࡋࡓࡀࡗ࡚㸪նࡢᕪ␗࡟ ྵࡲࢀࡿணഛ㈝ࡣࢥࣥࢸ࢕ࣥࢪ࢙ࣥࢩ࣮ணഛࡢ ࠺ࡕ㸪ᅛᐃ㈨※࡟㉳ᅉࡍࡿ≉ᐃࡢࣜࢫࢡ࡟ᑐᛂࡍ ࡿࡓࡵࡢ㈨㔠࡜࠸࠺ࡇ࡜࡟࡞ࡿ㸬 ࢥࣥࢸ࢕ࣥࢪ࢙ࣥࢩ࣮ணഛࡢ⠊ᅖෆ࡛ࣜࢫࢡ ࡟ᑐᛂ࡛ࡁࢀࡤ㸪ࢫࢣࢪ࣮ࣗࣝࡸࢥࢫࢺࡣᙜึࡢ ィ⏬࡝࠾ࡾ࡟᏶஢ࡍࡿࡇ࡜ࡀ࡛ࡁࡿ㸬ࢥࣥࢸ࢕ࣥ 䝁䝇䝖 PV ኚື㈨※ ኚື㈝⋡ ᅛᐃ㈝⋡ ᅛᐃ㈨※ ᧯ᴗᗘ ᐇ㝿ⓗ ⏕⏘⬟ຊ ண⟬᧯ᴗᗘ ᐇ㝿᧯ᴗᗘ AC EV մ ճ ձ C ە A B ە ە ە E ە D ࡲ࡜ࡵ ཧ⪃ᩥ⊩

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ࢪ࢙ࣥࢩ࣮ணഛࡣ୍✀ࡢᘬᙜ㔠࡛࠶ࡾ㸪ࡑࢀࡺ࠼ ⤖ᯝ࡜ࡋ࡚㸪౑ࢃࢀࡎ࡟ࣉࣟࢪ࢙ࢡࢺࡀ᏶஢ࡍࡿ ሙྜࡶ࠶ࡿ㸬ࡑ࠺࡛࠶ࢀࡤ㸪ࢥࣥࢸ࢕ࣥࢪ࢙ࣥࢩ ࣮ணഛ࡜࣐ࢿࢪ࣓ࣥࢺணഛ࡜ࡢ༊ูࡣ㛵ಀ࡞ࡃ㸪 նࡢᕪ␗ࡢ⠊ᅖෆ࡛ࢺࣛࣈࣝࡸ㐜ᘏ࡟ᑐᛂ࡛ࡁ ࢀࡤᙜึࡢィ⏬࡝࠾ࡾ࡟᏶஢ࡍࡿࡇ࡜ࡀ࡛ࡁࡿ㸬 ࡑࡢព࿡࡛㸪նࡢᕪ␗ࡢ኱ࡁࡉࢆ⥲㢠࡜ࡋ࡚ᢕᥱ ࡋ࡚࠾ࡃࡇ࡜ࡣ㔜せ࡛࠶ࡿ࡜⪃࠼ࡽࢀࡿ㸬 5.ࡲࡲ࡜ࡵ ࣉࣟࢪ࢙ࢡࢺࢆᡂຌࡉࡏࡿࡓࡵ࡟ࡣ㸪ྛࣇ࢙࣮ ࢬ࡛ࢫࢣࢪ࣮ࣗࣝ㸪ရ㉁㸪ࢥࢫࢺ࡞࡝ࡢ㐍ᤖ≧ἣ ࢆࣔࢽࢱ࣮ࡋ࡚㸪㐺ษ࡟ࢥࣥࢺ࣮ࣟࣝࡋ࡚࠸࠿࡞ ࡅࢀࡤ࡞ࡽ࡞࠸㸬ࡋ࠿ࡋ㸪ᙜึࡢィ⏬࡝࠾ࡾ࡟㐍 ࡴࣉࣟࢪ࢙ࢡࢺࡣ⛥࡛࠶ࡿ㸬ࢫࢣࢪ࣮ࣗࣝࢆᏲࡾ㸪 ᡂᯝ≀ࡢရ㉁Ỉ‽ࢆ⥔ᣢࡋࡓࡲࡲ㸪ࢥࢫࢺࡶண⟬ ෆ࡟཰ࡵࡿࡓࡵ࡟ࡣ㸪ࣉࣟࢪ࢙ࢡࢺࡢసᴗࢆኚ᭦ ࡋ㸪ᢞධࡉࢀࡿ㈨※ࢆㄪᩚࡋ࡞ࡀࡽᐇ⾜ࡋ࡚࠸ࡃ ᚲせࡀ࠶ࡿ㸬 ࣉࣟࢪ࢙ࢡࢺ࣐ࢿࢪ࣓ࣥࢺ࡟࠾࠸࡚㸪ࢥࢫࢺࢆ ⟶⌮ࡍࡿࡇ࡜ࡢ㔜せᛶࡣ㧗࠸㸬ࡑࡢࡓࡵ㸪ࣉࣟࢪ ࢙ࢡࢺ࣐ࢿࢪ࣓ࣥࢺࡢࢥࢫࢺ࣐ࢿࢪ࣓ࣥࢺᡭἲ ࡛࠶ࡿEVMࢆ࠺ࡲࡃά⏝ࡍࡿᚲせࡀ࠶ࡿ㸬EVM ࢆ㐠⏝ࡋ࡚ࡶ㸪᫬㛫(ࢫࢣࢪ࣮ࣗࣝ)࡜ண⟬(ࢥࢫࢺ) ࡟㛵ࡍࡿ᝟ሗࡣධᡭ࡛ࡁࡿࡀ㸪ࣉࣟࢪ࢙ࢡࢺࡢኚ ᭦⟶⌮࡟ᚲせ࡞㈨※ࡢ౑⏝≧ἣ࡟ࡘ࠸࡚ࡣࢃ࠿ ࡽ࡞࠸㸬ࡑࡇ࡛ᮏ✏࡛ࡣ㸪EVMࡀ㈨※ࡢ౑⏝≧ἣ ࡟㛵ࡍࡿ᝟ሗࢆᥦ౪࡛ࡁࡿࡼ࠺࡞௙⤌ࡳࢆ⪃ᐹ ࡋࡓ㸬ࡑࡢࡓࡵ࡟㸪㈨※ᾘ㈝ࣔࢹࣝ࡜ࡋ࡚ࡢABC ࡜⤖ࡧࡘࡅࡓ㸬㈨ ※ ᾘ ㈝ࣔ ࢹ ࣝ࡟ ࡶ ࡜࡙ ࡃ ABCኚືண⟬࡟ EVMࡢᴫᛕࢆ㐺⏝ࡍࡿ࡜㸪ḟࡢࡼ࠺࡞㸰ࡘࡢ≉ᚩ ࡀࡳࡽࢀࡓ㸬➨㸯࡟㸪EVMࡢᴫᛕ࡜⤖ࡧࡘࡅ࡚ᮍ ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࢆᢕᥱ࡛ࡁࡿࡇ࡜࡛࠶ ࡿ㸬ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࡣ㸪ABC࡟ࡼࡗ ࡚ࠕᾘ㈝ࡉࢀࡓ㈨※ࡢࢥࢫࢺࠖࢆィ⟬ࡋ㸪ࠕᢞධࡉ ࢀࡓ㈨※ࡢࢥࢫࢺࠖ࡜ࡢᕪ㢠࡜ࡋ࡚ ᐃࡉࢀࡿ㸬 ࡇࢀ࡟ࡼࡗ࡚EVM࡟࠾ࡅࡿCVࡢᅛᐃ㈨※㒊ศࡀ ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺ࡜࡞ࡾ㸪ࡉࡽ࡟EVࡢ 㐣኱ホ౯ࡶ᫂ࡽ࠿࡟࡞ࡗࡓ㸬ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ ⟶⌮࡟࠾࠸࡚㸪࡝ࢀࡔࡅࡢ㈨※ࡀ౑ࢃࢀ࡚࠸࡞࠸ ࡢ࠿ࢆṇ☜࡟⌮ゎࡋ࡚࠾ࡃࡇ࡜ࡣ㸪ࣉࣟࢪ࢙ࢡ ࢺ࣭࣐ࢿࢪ࣮ࣕ࡟ຠᯝⓗ࡞㈨※ࡢά⏝ࢆព㆑ࡉࡏ ࡿࡇ࡜࡟࡞ࡿ㸬 ➨㸰ࡣ㸪ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࡢศゎ࡛ ࠶ࡿ㸬ᮍ࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺ(ᅛᐃ㈝)ࡣཎ౯ప ῶࡋࡼ࠺࡜ࡋ࡚ࡶ㸪▷ᮇⓗ࡟ῶᑡࡍࡿࡇ࡜ࡣ࡞࠸㸬 ᅛᐃ㈨※ࢆຠ⋡ⓗ࡟ά⏝࡛ࡁࡓ࡜ࡋ࡚ࡶ㸪ࠕᾘ㈝ ࡉࢀࡓ㈨※ࡢࢥࢫࢺࠖࡣῶᑡࡍࡿ࠿ࡶࡋࢀ࡞࠸ࡀ㸪 ࡑࡢศࡔࡅᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࡀቑຍࡍ ࡿࡇ࡜࡟࡞ࡿ࠿ࡽ࡛࠶ࡿ㸬ࡋ࠿ࡋ㸪ᮍ฼⏝࢟ࣕࣃ ࢩࢸ࢕࣭ࢥࢫࢺࢆᅗ㸳ࡢյ࡜նࡢ㸰ࡘࡢᕪ␗࡟ศ ゎࡍࡿࡇ࡜࡟ࡼࡗ࡚㸪ຠᯝⓗ࡞ᅛᐃ㈨※ࡢά⏝ࢆ ಁࡍྍ⬟ᛶࡀ࠶ࡿ㸬ࡍ࡞ࢃࡕ㸪ᮍ฼⏝ࡢ࢟ࣕࣃࢩ ࢸ࢕඲యࢆ⟶⌮ࡋࡼ࠺࡜ࡍࡿࡢ࡛ࡣ࡞ࡃ㸪յࡢᕪ ␗࡟㞟୰ࡍ࡭ࡁ࡛࠶ࡿࡇ࡜ࢆὀពႏ㉳ࡋ࡚࠸ࡿ㸬 յࡢᕪ␗ࡣ᧯ᴗᗘࢆୖࡆࡿࡇ࡜࡟ࡼࡗ࡚ῶᑡࡉ ࡏࡿࡇ࡜ࡀ࡛ࡁࡿ࠿ࡽ࡛࠶ࡿ㸬նࡢᕪ␗ࡣ㸪ࣜࢫ ࢡ࡟ഛ࠼ࡓணഛ㈝࡛࠶ࡾ㸪୙ ࡢ஦ែࡀ⏕ࡌ࡞࠸ ࠿ࡂࡾ㸪ᾘ㈝ࡍ࡭ࡁ࡛ࡣ࡞࠸㸬 ᭱ᚋ࡟㸪ABCኚືண⟬࡜EVM࡜ࡣ⿵᏶㛵ಀ࡟࠶ ࡿࡇ࡜࡟ὀពࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸㸬ᮏ✏᳨࡛ウࡋ ࡚ࡁࡓࡼ࠺࡟㸪ABCኚືண⟬࡟EVMࡢᴫᛕࢆ㐺⏝ ࡋࡓሙྜ㸪ᮍ฼⏝࢟ࣕࣃࢩࢸ࢕࣭ࢥࢫࢺࢆᢕᥱ࡛ ࡁࡿ࡜࠸࠺࣓ࣜࢵࢺࡣ࠶ࡿࡀ㸪᫬㛫ⓗ࡞ὶࢀࢆ཯ ᫎࡍࡿࡇ࡜ࡀ࡛ࡁ࡞ࡃ࡞ࡗ࡚ࡋࡲ࠺㸬᫬㛫ࡢὶࢀ ࢆṆࡵ࡚㸪⌧᫬Ⅼࡢ㐍ᤖ≧ἣࢆศᯒࡋ࡚࠸ࡿ࠿ࡽ ࡛࠶ࡿ㸬ࡋ࠿ࡋ㸪㐣ཤ࣭⌧ᅾ࣭ᮍ᮶࡜࠸࠺ࣇ࣮ࣟ ࡣ㸪ࣉࣟࢪ࢙ࢡࢺࡢ㐍ᤖ⟶⌮࡟࠾࠸࡚ᑗ᮶ࢆぢ㏻ ࡍࡓࡵ࡟ᚲせ࡛࠶ࡿ㸬ࡋࡓࡀࡗ࡚㸪ࣉࣟࢪ࢙ࢡࢺ ࡢ㐍ᤖ⟶⌮࡟࠾࠸࡚ࡣ㸪ABCኚືண⟬ࡀEVM࡟ྲྀ ࡗ࡚௦ࢃࡿࡶࡢ࡛ࡣ࡞ࡃ㸪୧⪅ࡢ࣓ࣜࢵࢺࢆά࠿ ࡋࡓ⿵᏶㛵ಀ࡟࠶ࡿࡇ࡜ࡀᮃࡲࡋ࠸㸬 ཧ ཧ⪃ᩥ⊩ 1㸧 ᯇᕝᆂ㍜(ⰼᒸఙஓ⦅ⴭ)㸸ࣉࣟࢪ࢙ࢡࢺ࣐ࢿ

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2019ᖺ3᭶10᪥ཎ✏ཷ௜㸪2019ᖺ3᭶15᪥᥇㘓Ỵᐃ Received, March 10, 2019; accepted, March 15, 2019