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࠙
࠙ᰝㄞㄽᩥࠚ
࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢ᥋ྜ㛵ࡍࡿ◊✲
㸫 ᡂ㛗ᛶ ᐃ㛵ࡍࡿ᪂ࡓ࡞ࣇ࣮࣒࣮ࣞ࣡ࢡࡢ᳨ドࢆ࠾ࡋ࡚㸫
A case study of Joining between Marketing and
Management Accounting
: Through New Flame work of Measurement for Growth at Company A
ᰴᘧ♫࢚ࢫࢩ࣮ࢶ࣮ ▼ ᏹ᐀
ᰴᘧ♫࢚ࢫࢩ࣮ࢶ࣮ ᕝཱྀ࠶ࡍࡳ
Ishii Hiromune SC2 Co., Ltd.
Kawaguchi Asumi SC2 Co., Ltd.
㸺Abstract㸼
The purpose of this study is to merge the effects of marketing and management accounting on the company's growth potential by combining target customers, existing customers and new customers, existing products and new products. It is to verify the case of growth potential measurement from a new framework. In the case of this study, “ABM Growth Matrix”, a new framework, is capable of measuring growth with higher accuracy than only the growth grid from the view of an efficient and targeted process.
As a result, ABM Growth Matrix can visualize customer orientation in marketing as numerical values by management accounting from the viewpoint of products that reflect target customers and potential needs. This research suggests solving the long-standing problem that marketing accounting lacks management accounting viewpoint, while management accounting lacks marketing viewpoint and also suggests that ABM Growth Matrix may be useful for decision making as well as performance evaluation.
2019 ᖺ 10 ᭶ 20 ᪥ ཷ 2019 ᖺ 12 ᭶ 20 ᪥ ཷ⌮
2 ◊✲ࡢ┠ⓗ ᡃࡀᅜࡢ⤒῭ࡣ㛗ࡽࡃᡂ㛗࡞ࡁ௦ࡢୗ࠶ࡾ㸪ከࡃࡢᴗࡣ┈ᛶᏳᛶ㔜ࡁࢆ ࡞ࡍ⦰ᑠᆒ⾮⤒Ⴀࢆవ࡞ࡃࡉࢀ࡚࠸ࡿ㸬ࡋࡋ࡞ࡀࡽ㸪ᣢ⥆ⓗᡂ㛗࡞ࡃࡋ࡚Ⓨᒎⓗ࡞⥅⥆ ᴗࡀᐇ⌧ࡍࡿࡇࡣ࡞࠸㸬࠸ࡲࡇࡑᡃࡀᅜᴗࡣ㸪ࡧᡂ㛗ᛶᒎᮃࡢࢆ㏄࠼ࡿࡁ࡛ ࡣ࡞࠸ࡔࢁ࠺㸬ᮏ◊✲ࡣᡃࡀᅜᴗࡢᡂ㛗ᛶࡢ㐍ᒎ╔┠ࡍࡿࡶࡢ࡛࠶ࡿ㸬ᮏ◊✲ࡢ┠ⓗ ࡣ㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢ᥋ྜࡀᴗࡢᡂ㛗ᛶ࠼ࡿᙳ㡪ࢆ㸪◊✲ࢆ࠾ࡋ࡚ ᫂ࡽࡍࡿࡇ࡛࠶ࡿ㸬 Drucker㸦2008㸧ࡣ㸪ᴗࡢࡓࡿ┠ⓗࡣ㢳ᐈࡢ㐀࠶ࡿㄽࡌ࡚࠸ࡿ㸬ゝࡍࢀࡤ㸪 ᴗࡣ㢳ᐈࢆᣢ⥆ⓗ⋓ᚓࡍࡿࡇ࡛㸪ࡑࡢ┠ⓗࢆᐇ⌧࡛ࡁࡿ࠸࠺࡛ࡶ࠶ࡿ㸬ᴗࡣ࠸ ࢃࡺࡿ B2C1࠾࠸࡚ࡣᾘ㈝⪅࠸࠺㢳ᐈ㸪B2B2࡛ࡣ⤌⧊㉎㈙ࡋ࡚ࡢ㢳ᐈࢆᣢ⥆ⓗ⋓ ᚓࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸㸬ࡋࡋ࡞ࡀࡽ㸪ᡃࡀᅜࡢ⥲ேཱྀࡣ2008 ᖺࡢ 1 ൨ 2808 ேࢆࣆ࣮ ࢡῶᑡ㌿ࡌ㸪2048 ᖺࡣ 1 ൨ேࢆษࡿ࠸࠺3㸬ྠᵝᴗᩘࡶ2009 ᖺࡣ 421 ♫Ꮡᅾࡋ࡚࠸ࡓࡀ㸪2014 ᖺࡣ 400 ♫ࢆษࡾ 382 ♫࡞ࡾ㸪ᚋ⥅⪅㊊࡞ࡼࡿῶ ᑡṑṆࡵࡀࡽ࡞࠸≧ἣ࠶ࡿ㸬ࡇࡢࡼ࠺㸪ࢃࡀᅜࡣேཱྀ㸪ᴗᩘࡶῶᑡࢆ⥆ࡅ ࡚࠸ࡿࡢ࡛࠶ࡿ㸬
Kotler and Keller㸦2014㸧ࡣ㸪ᕷሙࢆᙧᡂࡍࡿ࡞ࢹࣔࢢࣛࣇࢵࢡせᅉࡣேཱྀ࡛࠶ࡿ ㏙࡚࠸ࡿ㸬ࡋࡓࡀࡗ࡚ேཱྀࡢῶᑡࡣ㸪B2C ࠾ࡅࡿᕷሙࡢ⦰ᑠࢆពࡍࡿ㸬୍᪉㸪 ᴗᩘࡢῶᑡࡣ㸪B2B ᕷሙ࠾ࡅࡿ⤌⧊㉎㈙ࡢᶵࢆపῶࡉࡏࡿࡇ࡞ࡿ㸬ᡃࡀᅜࡣ㢳ᐈ 㐀ࡢ※Ἠࡀῶࡾ⥆ࡅࡿ࡞㸪ᴗࡢ㢳ᐈ⋓ᚓࡣᐜ࡛᫆ࡣ࡞࠸≧ἣ࠶ࡿ㸬ࡋࡓࡀࡗ࡚㸪ࡇ ࢀࡽࡢᡃࡀᅜ࠾ࡅࡿᴗࡢᡂ㛗ᡓ␎ࡣ㸪᪂ࡓ࡞㢳ᐈ⋓ᚓࡔࡅ࡛ࡣ࡞ࡃ㸪᪤Ꮡ㢳ᐈ࠾ࡅ ࡿ㢳ᐈ㛵ಀᛶྥୖ࠾ࡼࡧྲྀᘬᣑࡀႚ⥭ࡢㄢ㢟࡞ࡿ㸬ࡉࡽ㸪ேཱྀῶᑡࡼࡿປാຊ㊊ ࡽ㸪ㅖάື࠾࠸࡚ࢱ࣮ࢤࢵࢺࢆ⤠ࡗࡓຠ⋡ⓗ࡞⤒Ⴀࡀồࡵࡽࢀࡿࡇࡣゝ࠺ࡲ࡛ࡶ࡞ ࠸㸬 ᪂ࡓ࡞㢳ᐈࡢ⋓ᚓ㸪᪤Ꮡ㢳ᐈ࠾ࡅࡿ┈ఙ㛗㸪ࡑࡋ࡚㝈ࡽࢀࡓேဨࡼࡿຠᯝⓗ࡞⤒Ⴀ άື㸪ࡇࡢ 3 ࡘࡢㄢ㢟ゎỴࢆ୪⾜ࡉࡏࡓᣢ⥆ⓗᡂ㛗ࢆ㸪⤒Ⴀ⪅ࡣࡢࡼ࠺࣐ࢿࢪ࣓ࣥࢺ ࡍࡁ࡞ࡢ࡛࠶ࢁ࠺㸬Foster and Gupta (1994) ࡣ㸪࣐࣮ࢣࢸࣥࢢࡣᕷሙࢩ࢙࡞ ࡣ╔┠ࡍࡿࡀ㸪┈ࡸ㈝⏝࡞⟶⌮ィⓗ࡞どⅬࡀḞዴࡋ࡚࠸ࡿࡇࢆᣦࡋ࡚࠸ࡿ㸬୍᪉㸪 ⏣୰㸦1998㸧ఀ⸨㸦2018㸧ࡣ㸪⟶⌮ィࡣ࣐࣮ࢣࢸࣥࢢࡍ࡞ࢃࡕ㢳ᐈᚿྥࡢほⅬࡀḞ ࡅ࡚࠸ࡿࢆㄽࡌ࡚࠸ࡿ㸬ᨷࡵࡢ࣐࣮ࢣࢸࣥࢢᏲࡾࡢ⟶⌮ィࡢㄢ㢟ࡣ㸪ᐇ㝿ࡣ㛗ᖺ ࢃࡓࡾ୍⮴ࡋ࡚࠸ࡿ㸬ࡑࢀࡶ㛵ࢃࡽࡎ㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢ᥋ྜࡣ㸪࠸ࡲࡔ Ⓨᒎ㏵ୖࡢࡼ࠺࡛࠶ࡿ㸬 1 ᴗ(Business)ᾘ㈝⪅(Consumer)ࡢྲྀᘬ㸬 2 ᴗ(Business)ᴗ(Business)ࡢྲྀᘬ㸬 3 ࠗ௧ඖᖺ∧ ⤒῭㈈ᨻⓑ᭩࠘ཧ↷㸬
3 ᮏ◊✲࡛ࡣ㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢࣇ࣮࣒࣮ࣞ࣡ࢡࢆ⼥ྜࡉࡏ㸪ࢱ࣮ࢤࢵࢺ㢳ᐈ㸪 ᪤Ꮡ㢳ᐈ᪂つ㢳ᐈ㸪᪤Ꮡ〇ရ᪂つ〇ရ㸪ࡇࢀࡽࡢほⅬࡽᡂ㛗ᛶࢆྍどࡍࡿ᪂ࡓ࡞ࣇ ࣮࣒࣮ࣞ࣡ࢡࢆࡶࡕ࠸࡚㸪ᡂ㛗ᛶ ᐃࡢࢆ᳨ドࡍࡿࡶࡢ࡛࠶ࡿ㸬ࣜࢧ࣮ࢳ࣭ࢧࢺࡋ ࡚㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢࣇ࣮࣒࣮ࣞ࣡ࢡࢆ᭷ᶵⓗ⤌ࡳేࡏ㸪ᡂ㛗ᛶࡢ ᐃྲྀࡾ ⤌ࡴA ♫ࡢࢆྲྀࡾ࠶ࡆࡿ㸬 ᮏ◊✲࡛ࡣ㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࢆ⼥ྜࡉࡏࡓᡂ㛗ᛶ ᐃࡘ࠸࡚㸪A ♫ࡽ ᪂ࡓ࡞ࣇ࣮࣒࣮ࣞ࣡ࢡࢆࡶࡕ࠸᳨࡚ドࡍࡿࡶࡢ࡛࠶ࡿ㸬➨ 2 ⠇࡛ࡣ㸪࣐࣮ࢣࢸࣥࢢ࠾ࡼ ࡧ⟶⌮ィ㛵ࡍࡿᡂ㛗ᛶࡢ ᐃࡘ࠸࡚㸪せ࡞ࣇ࣮࣒࣮ࣞ࣡ࢡࡘ࠸࡚ࣞࣅ࣮ࣗࢆ⾜ ࠺㸬➨3 ⠇ࡣࣜࢧ࣮ࢳ࣭ࢹࢨࣥࡘ࠸࡚ㄽࡌࡿ㸬ࣜࢧ࣮ࢳ࣭ࢧࢺ࡛࠶ࡿ A ♫ࡢᴫせ㸪 ࣜࢧ࣮ࢳ࣭࣓ࢯࢵࢻ㸪ࣜࢧ࣮ࢳ࣭ࢹ࣮ࢱࡘ࠸࡚㏙ࡿ㸬➨4 ⠇࠾࠸࡚ࡣ㸪ࣜࢧ࣮ࢳ࣭ࢹ ࢨࣥࡶ࡙ࡁA ♫ࡢ 3 ᖺࢃࡓࡿࢹ࣮ࢱࡢศᯒ⤖ᯝࢆ㋃ࡲ࠼㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ ィࢆేࡏࡓ᪂ࡓ࡞ࣇ࣮࣒࣮ࣞ࣡ࢡࢆࡶࡕ࠸࡚㸪ࢱ࣮ࢤࢵࢺ㢳ᐈ㸪᪤Ꮡ㢳ᐈ᪂つ㢳ᐈ㸪᪤ Ꮡ〇ရ᪂つ〇ရࡢほⅬࡽᡂ㛗ᛶࡢ ᐃࢆ᳨ドࡍࡿ㸬➨5 ⠇࡛ࡣ㸪ᮏ◊✲ࡢព⩏㸪㝈⏺࠾ ࡼࡧᚋࡢㄢ㢟ࡘ࠸࡚㏙ࡿ㸬 ᡂ㛗ᛶࡢせ࡞ ᐃᡭἲ ᮏ⠇࡛ࡣ㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࢆ᥋ྜࡉࡏࡓ㸪ᡂ㛗ᛶࡢ ᐃᡭἲࡘ࠸࡚ࣞࣅ࣮ࣗ ࢆ࠾ࡇ࡞࠺㸬ࡋࡋ࡞ࡀࡽ㸪ᮏ◊✲࡛ྲྀࡾᢅ࠺A ♫ࡢࡼ࠺࣐࣮ࢣࢸࣥࢢ⟶⌮ィࢆ 㐃ᦠࡉࡏᡂ㛗ᛶࢆ⪃ᐹࡍࡿඛ⾜◊✲ࡣࢇᏑᅾࡋ࡞࠸㸬࣐࣮ࢣࢸࣥࢢ⟶⌮ィ ࠾ࡅࡿせ࡞◊✲ࡣ㸪Foster and Gupta(1994)ࡢ࣐࣮ࢣࢸࣥࢢ㈝⏝ཎ౯⟶⌮࠾ࡼࡧ⟶ ⌮ィࡢ᳨ド㸪⏣୰㸦1998㸧ࡼࡿ࣐࣮ࢣࢸࣥࢢࡽࡢ┈⟶⌮ࡢ◊✲ᥦゝ㸪ఀ⸨㸦2018㸧 ࡢ࣐࣮ࢣࢸࣥࢢ࣭࣮࢜ࢺ࣓࣮ࢩࣙࣥࡼࡿ࣐࣮ࢣࢸࣥࢢ࣭ࣉࣟࢭࢫ⟶⌮ィࡢᒎᮃࡘ ࠸࡚ࡢ◊✲࡞ࡀ࠶ࡿࡀ㸪ᡂ㛗ᛶࡢ ᐃᡭἲ㛵ࡍࡿ◊✲࡛ࡣ࡞࠸㸬ࡑࡇ࡛ᮏ⠇࡛ࡣ㸪࣐࣮ ࢣࢸࣥࢢ⟶⌮ィࡑࢀࡒࢀࡢどⅬࡽ㸪ᡂ㛗ᛶ㛵ࡍࡿせ࡞ ᐃᡭἲࡘ࠸࡚ࣞࣅ ࣮ࣗࢆ࠾ࡇ࡞࠺ࡶࡢࡍࡿ㸬 ୍⯡ⓗᗈࡃ▱ࡽࢀ࡚࠸ࡿᡂ㛗ᛶࡢศᯒᡭἲࡣ㸪ᙜヱᖺᗘ๓ᖺᗘᑐẚࡢୖ㧗㸪┈㸪 ㈨⏘࡞ࡢఙ㛗⋡ࢆ ᐃࡍࡿ㸪࠸ࢃࡺࡿ㊅ໃἲ࡛࠶ࡿ㸬㛵 (2019)࠾࠸࡚ࡣ㸪ୖ㧗࡞ ຺ᐃ⛉┠ࡢ๓ࠎᖺᗘ๓ᖺᗘࡢᖹᆒ್ࢆ 100 ࡋ࡚ᑐ㇟ᙜヱᖺᗘࢆⓒศ⋡࡛ẚ㍑ࡋ㸪ࣉ ࣛࢫ࡛࠶ࢀࡤᡂ㛗ᛶࡀ᭷ᕪ␗㸪࣐ࢼࢫ࡛࠶ࢀࡤᕪ␗ࡋ࡚ ᐃ࡛ࡁࡿࡇࡀ♧ࡉ ࢀ࡚࠸ࡿ㸬㊅ໃἲࡣ⤒Ⴀศᯒ࠾ࡅࡿᡂ㛗ᛶศᯒࡢ୍⯡ⓗ࡞⪃࠼᪉࡛࠶ࡾ㸪ᐇົୖ࡛ࡶᗈࡃ ά⏝ࡉࢀ࡚࠸ࡿࡶࡢ࡛࠶ࡿ㸬࡞࠾㸪ᩘᖺ㛫ࢃࡓࡿᡂ㛗ᛶࡢᖺᖹᆒࢆồࡵࡿሙྜࡣ㸪ᗄఱᖹ ᆒࡽCAGR㸦Compound Average Growth Rate㸧࠸࠺ᖺᖹᆒᡂ㛗⋡ࢆィ⟬ࡍࡿࡇࡀ ฟ᮶ࡿ㸬
NEEDS-4 CASMA ࠸࠺⤫ィⓗ࡞ホ౯᪉ἲࡀᏑᅾࡋࡓ㸬NEEDS-CASMA ࡣᴗࡢつᶍ㸪Ᏻᛶ㸪ᡂ 㛗ᛶ㸪┈ᛶࢆከኚ㔞ゎᯒࡽ㸪ᴗࡢ⥲ྜຊࢆ⤫ィⓗ ᐃホ౯ࡍࡿࡶࡢ࡛࠶ࡿ㸬ᡂ㛗ᛶ ࡢᣦᶆࡋ࡚ࡣ㸪5 ᖺ㛫ࡢୖ㧗ቑຍ⋡ᖹᆒ㸪5 ᖺ㛫ࡢᚑᴗဨቑຍ⋡ᖹᆒ㸪3 ᖺ㛫ࡢ⏝⥲ ㈨ᮏቑຍ⋡ᖹᆒ㸪ࡇࢀࡽ 3 ࡘࡢᡂ㛗ᛶᣦᶆࡀ⏝ࡉࢀ࡚࠸ࡓ㸬࡞࠾㸪2010 ᖺࡼࡾ᪥⤒ NEEDS-CASMA ࡣ᪥⤒ PRISM4ඹ㸪ᢞ㈨ᐙ㸪ᾘ㈝⪅࣭ྲྀᘬඛ㸪ᚑᴗဨ㸪♫ࡢ4 ᣦᶆ ࡽᡂࡿNICES ࠸࠺⥲ྜᴗࣛࣥ࢟ࣥࢢ⤫ྜࡉࢀ࡚࠸ࡿ㸬ࡲࡓ㸪᪥⤒ࡢ NICES 㝈 ࡽࡎ㸪ᐁබᗇࡸࢥࣥࢧࣝࢸࣥࢢ♫࡞ࡼࡿᴗホ౯ࡘ࠸࡚ࡶ㸪ከࡃࡀ⤫ィⓗᡭἲ ࡼࡾᡂ㛗ᛶ࡞ࡀ ᐃࡉࢀ࡚࠸ࡿ㸬 ᐇែㄪᰝࡽࡢᡂ㛗ᛶࡢ◊✲ࡘ࠸࡚ࡣ㸪ከࡃࡢᏛ⾡ᩥ⊩ࡀᏑᅾࡍࡿࡀ㸪Peters and Waterman㸦1983㸧࢚ࠗࢡࢭࣞࣥࢺ࣭࢝ࣥࣃࢽ࣮࠘ࢆඛ㥑ⓗ◊✲ࡋ࡚ྲྀࡾ࠶ࡆࡿࡇࡀฟ ᮶ࡿ㸬⡿ᅜࡢ㉸ඃⰋᴗ43 ♫ࢆᑐ㇟㸪⤒Ⴀ⪅ࡢࣥࢱࣅ࣮ࣗ⤒Ⴀศᯒࡽ㸪㉸ඃⰋ ᴗࡢᡂ㛗せᅉࢆ᳨ドࡋ࡚࠸ࡿ◊✲࡛࠶ࡿ㸬ᡂ㛗ᛶ ᐃࡢᣦᶆࡋ࡚ࡣ㸪20 ᖺ㛫ࡢ㈨⏘ᡂ 㛗⋡ᖹᆒ㸪㈨ᮏ㔠ቑຍ⋡ᖹᆒ㸪⏝⥲㈨ᮏ┈⋡ᖹᆒࡀࡶࡕ࠸ࡽࢀ࡚࠸ࡿ㸬᳨ドࡢ⤖ㄽࡋ ࡚㸪㉸ඃⰋᴗࡢᡂ㛗せᅉࡣ㸪⾜ືࡢ㔜ど㸪㢳ᐈࡢᐦ╔㸪⮬ᛶᴗᐙ⢭⚄㸪ࡦࢆ㏻ ࡋ࡚ࡢ⏕⏘ᛶྥୖ㸪౯್ほࡶ࡙ࡃᐇ㊶㸪ᇶ㍈ࡽ㞳ࢀ࡞࠸㸪༢⣧࡞⤌⧊㸪ཝࡋࡉᬮ ࡉࡢ୧㠃ࢆྠᣢࡘ㸪ࡇࢀࡽ8 ࡘࡀᡂ㛗ᴗࡢせᅉ࡛࠶ࡿࡇࡀぢ࠸ࡔࡉࢀ࡚࠸ࡿ㸬 ࡇࡢࡼ࠺ᐇែㄪᰝἲࡣ㸪㊅ໃἲ࠾ࡼࡧ⤫ィἲࡽࡢᐃ㔞ⓗ ᐃ㸪ࣥࢱࣅ࣮ࣗࡸࣥࢣ ࣮ࢺࡽࡢᐃᛶⓗ ᐃࡼࡿ2 ࡘࡢほⅬࡽ㸪ᡂ㛗ᛶࡢ ᐃࡀ⾜ࢃࢀࡿࡇࡀ≉ᚩ࡛࠶ࡿ㸬 ࡇࡢࡼ࠺ᡂ㛗ᛶ ᐃศᯒᡭἲࡣ㸪ᐃ㔞ⓗࡣ㊅ໃἲ⤫ィἲࡀ࡛࠶ࡾ㸪ᐃᛶⓗどⅬ ࢆຍࡍࢀࡤᐇែㄪᰝἲࡶᏑᅾࡍࡿ5㸬࠸ࡎࢀࡢᡭἲࡏࡼ㸪▼ᓮ㸦1999㸧ࡣᴗࡢᡂ㛗ᛶ ࡣ㐣ཤࡢᡂ㛗⋡ࡇࢀࡽࡢᡂ㛗ྍ⬟ᛶ㸪ࡇࢀࡽ 2 ࡘࡢどⅬࡽ ᐃࡉࢀࡿࡁ࡛࠶ࡿ ㄽࡌ࡚࠸ࡿ㸬ࡲࡎ㸪㐣ཤࡢᡂ㛗ᛶ࠾ࡅࡿ ᐃࡣ㸪⤒Ⴀάືࡢᡭẁࡼࡿ ᐃ㸪ᡂᯝࡼࡿ ᐃࡢ2 ࡘศ㢮ࡉࢀࡿ㸬⤒Ⴀάືࡢᡭẁࡼࡿ ᐃࡢᣦᶆࡣ㸪ᅛᐃ㈨⏘㸪⮬ᕫ㈨ᮏ㸪⥲㈨ ⏘㸪ᚑᴗဨ㸪࡛࠶ࡿ㸬୍᪉㸪ᡂᯝࡼࡿ ᐃࡢᣦᶆࡣ㸪┈㸪ୖ㧗㸪⏕⏘㧗㸪ຍ౯್㸪 ࡛࠶ࡿ㸬ࡃࢃ࠼࡚ᡂ㛗ྍ⬟ᛶࡘ࠸࡚ࡢᣦᶆࡣ㸪␃ಖ┈ࡸ◊✲㛤Ⓨ㈝࡞㸪ᑗ᮶ࡢྍ⬟ᛶ ࢆࡶࡓࡽࡍᴗάືࡢศᯒࡀᙺ❧ࡘᣦࡋ࡚࠸ࡿ㸬ࡇࡢࡼ࠺࡞どᗙࡽ㸪ᡂ㛗ᛶࡢ ᐃࡣ ๓ᮇẚࡔࡅ࡛ࡣ࡞ࡃ㸪࡛ࡁࡿࡔࡅ㛗ᮇ㛫ࢃࡓࡾ ᐃศᯒࡉࢀࡿࡇࡀᮃࡲࡋ࠸ᣦࡋ ࡚࠸ࡿ㸬 ᭱ᚋ㸪࣐࣮ࢣࢸࣥࢢࡢどⅬࡽᡂ㛗ᛶࡢ ᐃᡭἲࡘ࠸࡚ࡳ࡚ࡳࡼ࠺㸬Kotler and Keller㸦2014㸧ࡣ㸪࣐࣮ࢣࢸࣥࢢ࠾ࡅࡿᡂ㛗ᛶࡢᶵࡘ࠸࡚ㄽࡌ࡚࠸ࡿ㸬ᡂ㛗ᛶࡢᶵ ࡣ㸪᪂つᴗࡢィ⏬᪤Ꮡᴗࡢྜ⌮࡞࠸ࡋᗫṆࢆពࡋ㸪㞟୰ⓗᡂ㛗㸪⤫ྜⓗᡂ㛗㸪 4 ᪥⤒ PRISM ࡣ㸪ᰂ㌾ᛶ࣭♫ᛶ㸪┈࣭ᡂ㛗ຊ㸪㛤Ⓨ࣭◊✲㸪ⱝࡉ㸪ࡇࢀࡽ 4 ࡘࡢᅉᏊࡽᐃ㔞ⓗࢹ ࣮ࢱࡔࡅ࡛ࡣ࡞ࡃ㸪♫ᛶ࡞ᐃᛶⓗほⅬࡽࡶከゅⓗᴗࢆホ౯ࡋ࡚࠸ࡓ㸬 5 ࡇࢀࡽࡢ㸪▼ᓮ㸦1999㸧ࡣ⤒ႠᏛࡢ⌮ㄽࡽᐃᛶⓗほⅬࡽᡂ㛗ᛶࢆ ᐃࡍࡿࠕ⌮ㄽἲࠖࡶゝཬ ࡋ࡚࠸ࡿࡀ㸪ᮏ◊✲ࡢ┠ⓗࢆ㚷ࡳྲྀࡾ࠶ࡆ࡚࠸࡞࠸㸬
5 ከゅⓗᡂ㛗ࡢ 3 ࡘࡢどⅬࡽᡂ㛗ᛶࢆ ᐃࡍࡿࡇ࡛࠶ࡿ㸬㞟୰ⓗᡂ㛗ࡣ㸪⤒Ⴀ⪅ࡀ᭱ึ ᪤Ꮡᴗ࠾ࡅࡿᴗ⦼ᨵၿࡢᶵࢆぢ࠸ࡔࡍࡁ࡛࠶ࡾ㸪Ansoff ࡀ⪃ࡋࡓᡂ㛗ࡢ〇ရ࣭ ᕷሙᣑࢢࣜࢵࢻ㸦௨ୗ ᡂ㛗ࢢࣜࢵࢻ㸧ࡀ ᐃ᭷ຠⓗࡉࢀ࡚࠸ࡿ6㸬ᡂ㛗ࢢࣜࢵࢻࡣ㸪 ᪤Ꮡᕷሙ᪤Ꮡ〇ရࡢࠕᕷሙᾐ㏱ᡓ␎ࠖ㸪᪤Ꮡᕷሙ᪂つ〇ရࡼࡿࠕ〇ရ㛤Ⓨᡓ␎ࠖ㸪᪂つ ᕷሙ᪤Ꮡ〇ရࡢࠕᕷሙ㛤ᣅᡓ␎ࠖ㸪᪂つᕷሙ᪂つ㢳ᐈࡼࡿࠕከゅᡓ␎ࠖࡇࢀࡽ4 ࡘ ࡢࢭࢢ࣓ࣥࢺࡽᡂ㛗ᛶࢆ ᐃࡍࡿ࣐࣮ࢣࢸࣥࢢࡢࣇ࣮࣒࣮ࣞ࣡ࢡ࡛࠶ࡿ㸬୍᪉㸪⤫ྜⓗ ᡂ㛗ࡣ⏘ᴗෆࡢᚋ᪉⤫ྜ㸪๓᪉⤫ྜ㸪Ỉᖹ⤫ྜࡼࡾᴗࡢୖ┈ࢆᡂ㛗ࡉࡏࡿࡶࡢ ࡛࠶ࡾ㸪ከゅⓗᡂ㛗ࡣ᪤Ꮡᴗ௨እࡢ᭷ᮃ࡞ᶵࢆぢ࠸ࡔࡍᡂ㛗ࢆពࡍࡿࡶࡢ࡛࠶ࡿ㸬 ᅗ⾲1 ᡂ㛗ࢢࣜࢵࢻ ฟᡤ㸸➹⪅సᡂ ᡂ㛗ᛶࡢせ࡞ ᐃᡭἲࢆᴫほࡋ㸪⟶⌮ィⓗ࡞どⅬ࡛ࡣ㊅ໃἲ㸪⤫ィἲ㸪ᐇែㄪᰝἲ㸪 ࡑࡋ࡚࣐࣮ࢣࢸࣥࢢࡢほⅬࡽࡣᡂ㛗ࢢࣜࢵࢻࢆ⏝࠸ࡓ ᐃ᪉ἲࡀᏑᅾࡋ࡚࠸ࡿࡇࡀ ᫂ࡽࡉࢀࡓ㸬ࡲࡓ㸪NEEDS-CASMA ࡀ PRISM ඹ NICES ⤫ྜࡉࢀࡓࡼ࠺㸪 ௦ඹ ᐃᡭἲࡶኚࡋ࡚࠸ࡃࡇࡀㄞࡳྲྀࢀࡿ㸬୍᪉㸪ᡂ㛗ࢢࣜࢵࢻࡘ࠸࡚㸪 Mintzberg et al.㸦2013㸧ࡣ㸪 ᐃᡭἲࡀ⪃௨㝆ࡉ㐍ࡋ࡚࠸࡞࠸ࡇࢆᣦࡋ࡚ ࠸ࡿ㸬せࡍࡿᡂ㛗ᛶࡢ ᐃᡭἲࡣ㸪ẚ㍑ⓗᰂ㌾ࠎࡢせᮃྜࢃࡏኚࡍࡿᛶ㉁ࢆ᭷ ࡋ࡚࠸ࡿࡇࡀ❚࠼ࡿ㸬ᮏ◊✲࡛ྲྀࡾ࠶ࡆࡿA ♫ࡶ㸪⟶⌮ィࡢᡭἲ࡛࠶ࡿ㊅ໃἲ࣐࣮ ࢣࢸࣥࢢࡢࣇ࣮࣒࣮ࣞ࣡ࢡ࡛࠶ࡿᡂ㛗ࢢࣜࢵࢻࢆ⤌ࡳྜࢃࡏ㸪ࡉࡽ᪂ࡓ࡞どⅬࢆຍ ࡋࡓ⊂⮬ࡢࣇ࣮࣒࣮ࣞ࣡ࢡࢆࡶࡕ࠸࡚㸪ᚲせࡍࡿሗࢆᚓࡿࡓࡵ⊂⮬ࡢᡭἲ࡛ᡂ㛗ᛶ ࢆ ᐃࡋ࡚࠸ࡿࡢ࡛࠶ࡿ㸬A ♫࠾ࡅࡿᡂ㛗ᛶࡢ ᐃࡀࡢࡼ࠺࡞ࡶࡢ㸪ḟ⠇ࡢࣜࢧ ࣮ࢳ࣭ࢹࢨࣥࡽࡳ࡚࠸ࡇ࠺㸬 6 ᡂ㛗ࢢࣜࢵࢻࡣู⛠ࡋ࡚㸪୍⯡ⓗࠕᡂ㛗࣐ࢺࣜࢵࢡࢫࠖࡶࡤࢀ࡚࠸ࡿ㸬 㢳ᐈ䚷㻛䚷〇ရ ᪤Ꮡ〇ရ ᪂つ〇ရ ᪤Ꮡ㢳ᐈ ᕷሙᾐ㏱ᡓ␎ 〇ရ㛤Ⓨᡓ␎ ᪂つ㢳ᐈ ᕷሙ㛤ᣅᡓ␎ ከゅᡓ␎
6 ࣜࢧ࣮ࢳ࣭ࢹࢨࣥ ᮏ⠇࡛ࡣ㸪ࣜࢧ࣮ࢳ࣭ࢧࢺ࡛࠶ࡿA ♫ࡢᴫせ㸪ࣜࢧ࣮ࢳ࣭࣓ࢯࢵࢻ㸪ࣜࢧ࣮ࢳ࣭ࢹ࣮ࢱ ࡘ࠸࡚㏙ࡿ㸬A ♫ࡣ 1978 ᖺタ❧ࡉࢀࡓ㟁Ꮚ㒊ရၟ♫࡛࠶ࡿ㸬⌧ᅾ࡛ࡣ㸪㟁Ꮚ㒊ရၟ ♫ᴗࢆࢥ࣭ࣅࢪࢿࢫࡋ࡚㸪Ꮚ♫≉Ṧ㟁Ꮚ㒊ရ࣓࣮࣮࢝ࡸIT ࢩࢫࢸ࣒♫ࢆタ❧ ࡋ㸪㤶 㸪୰ᅜ㸪ࣥࢻ㸪ࣇࣜࣆࣥ⌧ᆅἲேࢆᒎ㛤ࡍࡿ㸪ᅜෆእࡢ୰ሀ࠾ࡼࡧ୰ᑠᴗ 8 ♫࡛ᵓᡂࡉࢀࡿᴗࢢ࣮ࣝࣉ࡛࠶ࡿ㸬⤒Ⴀ⌮ᛕࡣࠕ࠾ᐈᵝࢆឡࡋ㸪࠾ᐈᵝឡࡉࢀࡿ㸪ᚨ ࡢ࠶ࡿၟே࡛࠶ࢀ㸬ࡍ࡚ࡣୡ⏺୰ࡢᩥᩥ᫂㈉⊩ࡍࡿࡓࡵ࡛ࠖ࠶ࡿ㸬ࡲࡓ㸪⤒Ⴀࣅࢪ ࣙࣥࡋ࡚ࠕ࠾ᐈᵝ‶㊊ᗘࡢྥୖࠖࠕ┈࠶ࡿᡂ㛗Ⓨᒎࠖࢆᥖࡆ㸪ୗ㒊ᵓ㐀ࡋ࡚୰ᮇ ⤒Ⴀィ⏬㸪ண⟬㸪┈ィ⏬㸪ᕪ␗ศᯒ㸪ಟṇண⟬࠸࠺୍㐃ࡢPDCA㸪࠸ࢃࡺࡿ⤒Ⴀᡓ␎ࢆ ᐇ⌧ࡍࡿࡓࡵࡢ⟶⌮ィ࣐ࢿࢪ࣓ࣥࢺ࣭ࢥࣥࢺ࣮࣭ࣟࣝࢩࢫࢸ࣒ࢆᵓ⠏ࡋ࡚࠸ࡿⅬࡀ≉ᚩ ࡛࠶ࡿ㸬 ࡃࢃ࠼࡚㸪࣐ࢿࢪ࣓ࣥࢺ࣭ࢥࣥࢺ࣮࣭ࣟࣝࢩࢫࢸ࣒ࡽࡢᡂᯝࢆ᭱㝈ࡍࡿࡓࡵ㸪ࣁ ࣮ࢻࡋ࡚ISO ࢆ࣮࣋ࢫࡋࡓရ㉁࣐ࢿࢪ࣓ࣥࢺ࣭࣐ࢽࣗࣝࡢᩚഛ㸪ປാ⏕⏘ᛶྥୖࡢ ࡓࡵ IT ᑐࡍࡿ✚ᴟⓗ࡞ᢞ㈨ࢆ࠾ࡇ࡞ࡗ࡚࠸ࡿ㸬୍᪉࡛㺂ࢯࣇࢺࡋ࡚ࡣ♫ෆᏛࢆタ ࡋ㸪5S࣭ሗ㐃┦࣭PDCA࣭SECI ࣔࢹࣝ࡞ࡢ࣐ࢿࢪ࣓ࣥࢺ࣭ࢶ࣮ࣝࢆၨⵚࡋ㸪ேᮦᩍ⫱ ≉ẁࡢὀຊࢆࡋ࡚࠸ࡿ㸬ࡉࡽ⏘ఇ⫱ඣㆤࡢఇᬤไᗘ࣭♫ෆᩍ⫱ไᗘ࣭IT ᩚഛࡼࡿᅾ Ꮿົ࡞ാࡁ᪉ࡘ࠸࡚ࡢ࣮࣡ࢡࣛࣇ࣭ࣂࣛࣥࢫࢆ᥎㐍ࡋ㸪ESG SDGs ࢆព㆑ࡋࡓ ㅖάືࢆCSR ࣏࣮ࣞࢺࡋ࡚ẖ᭶እ㒊Ⓨಙࡋ࡚࠸ࡿ㸬 ࡉࡽ㸪A ♫ࡢ࣐ࢿࢪ࣓ࣥࢺ࣭ࢥࣥࢺ࣮࣭ࣟࣝࢩࢫࢸ࣒ࡢ୰᰾⨨ࡍࡿࡢࡀ㸪A ♫ࡢ㛵 㐃♫ࡀస〇ࡋࡓ⊂⮬ࡢ࣐࣮ࢣࢸࣥࢢ࣭࣮࢜ࢺ࣓࣮ࢩࣙࣥ㸦௨ୗ MA㸧7࡛࠶ࡿ㸬ࡇࡢࢩ ࢫࢸ࣒࡛ࡣࢭ࣮ࣝࢫ࣭ࣇ࢛࣮ࢫᡤᒓࡍࡿᢸᙜ୍ேࡦࡾࡀ㢳ᐈゼၥࡋࡓ㝿ࡢၟㄯሗࡀ㸪 ᪥ࠎࢹࢪࢱ࣭ࣝࢹ࣮ࢱࡉࢀࡿ㸬ࡲࡓ㸪ၟㄯ⟶⌮ࢩ࣮ࢺ࠸࠺ࡶࡢࡀ࠶ࡾ㸪ၟㄯࡈ㎸ ࡽ᥇⏝ࡲ࡛ࡢ㐍ᤖ≧ἣࡀྍどࡉࢀ࡚࠸ࡿ8㸬ྲྀᚓྍ⬟࡞ࢹ࣮ࢱࡣ㸪᪂つ㢳ᐈ࣭᪤Ꮡ㢳ᐈ࣭ ࢱ࣮ࢤࢵࢺ㢳ᐈ༊ศ࣭᪂つ〇ရ࣭᪤Ꮡ〇ရ࣭ᢸᙜ⪅࣭ၟㄯ࣭ୖ㔠㢠࣭ୖ⥲┈࣭άື㈝ ࡞࡛࠶ࡿ㸬ࡇࢀࡽࡢࢹ࣮ࢱࡣ㒊㛛ࡈ࡛ࡣ࡞ࡃ㸪⤒Ⴀᒙྵࡴ♫ဨ㎿㏿ඹ᭷ࡉࢀ࡚࠾ ࡾ㸪࣍ࣜࢫࢸࢵࢡၟㄯࢆᡂᑵࡉࡏࡿ࠸࠺⇕ពࡀఏࢃࡗ࡚ࡃࡿࡶࡢ࡛࠶ࡿ㸬ࡑࡋ࡚MA ࡽᚓࡽࢀࡓࢹ࣮ࢱࡶ࡙ࡁ㸪᭶ḟࡈࡢྛ㒊㛛࠾ࡼࡧᙺဨ࡛୰ᮇ⤒Ⴀィ⏬࣭ண⟬࣭ ┈ィ⏬࠾ࡅࡿKPI ࡢᕪ␗ศᯒࡽ PDCA ࢆ࠾ࡇ࡞࠺㸪ࡍ࡞ࢃࡕ࣐ࢿࢪ࣓ࣥࢺ࣭ࢥࣥࢺࣟ ࣮࣭ࣝࢩࢫࢸ࣒ࡀ㐠⏝ࡉࢀ࡚࠸ࡿࡢ࡛࠶ࡿ㸬 ḟࡣᮏ◊✲ࡢࣜࢧ࣮ࢳ࣭࣓ࢯࢵࢻ࡛࠶ࡿ㸬A ♫ࡢ㢳ᐈ࢝࢘ࣥࢺᩘࡣ 996 ♫࠶ࡾ㸪ࣛࣥ ࢡู㢳ᐈࢆ༊ศࡋ㸪ࢱ࣮ࢤࢵࢺࢆᐃࡵ࡚࠸ࡿ㸬㜌㞼㢳ᐈᑐᛂࡍࡿࡢ࡛ࡣ࡞ࡃ㸪ປാேཱྀ 7 Web ୖ࡛ᒎ㛤ࡉࢀ࡚࠸ࡿࢩࢫࢸ࣒࡛࠶ࡾ㸪♫ဨࡣࡇࡽ࡛ࡶࢡࢭࢫࡀྍ⬟࡛࠶ࡿ㸬 8 ࣐࣮ࢣࢸࣥࢢࡢࣃ࣮ࢳ࢙ࢫࣇࢿࣝ㸦ㄆ▱࣭⯆㛵ᚰ࣭ẚ㍑᳨ウ࣭㉎ධ㸧ࢆᶍೌࡋࡓ㐍ᤖ⟶⌮᪉ἲ࡛ ࠶ࡿ㸬
7
㊊ࢆྵࡴ୰ᑠᴗ࠾ࡅࡿ㝈ࡽࢀࡓ⤒Ⴀ㈨※ࢆ㸪ࢱ࣮ࢤࢵࢺ㢳ᐈ㞟୰ࡉࡏ᭱ࡢຠᯝ ࢆᚓࡿࡓࡵ࡛࠶ࡿ㸬ࢱ࣮ࢤࢸࣥࢢࡢᡭἲࡋ࡚㸪࣐࣮ࢣࢸࣥࢢࡢẚ㍑ⓗ᪂ࡋ࠸ࣇ࣮࣒ࣞ ࣮࣡ࢡ࡛࠶ࡿAccount Based Marketing (௨ୗ ABM)ࢆ⏝࠸࡚࠸ࡿ㸬ᗞᒣ㸦2016㸧ࡣ㸪ABM ࡣႠᴗどⅬࡽタィࡉࢀࡓ࣐࣮ࢣࢸࣥࢢ࡛࠶ࡾ㸪Ⴀᴗ࣐࣮ࢣࢸࣥࢢࡢ༠ᴗࡼࡾ ࢱ࣮ࢤࢵࢺࡍࡿ㢳ᐈࢆ᫂ࡽࡋ㸪ࢱ࣮ࢤࢵࢺᴗࡢ┈ࢆ᭱㝈ࡍࡿࡓࡵࡢࡶࡢ࡛ ࠶ࡾ㸪ࡃࢃ࠼࡚ᴗࡢ࣐࣮ࢣࢸࣥࢢࢆ㐍ࡉࡏࡿᡭἲ࡛࠶ࡿᐃ⩏ࡋ࡚࠸ࡿ㸬 ᗞᒣ㸦2016㸧ࡼࢀࡤ㸪ABM ࠾ࡅࡿࢱ࣮ࢤࢸࣥࢢ㡯┠ࡢෆᐜᐃᆺⓗ࡞ࡶࡢࡣ࡞ࡃ ௵ពࡉࢀ࡚࠸ࡿ㸬A ♫࠾࠸࡚ࡶᗞᒣ㸦2016㸧ᚑ࠸㸪A ♫⊂⮬ࡢ㡯┠ࡀᥖࡆࡽࢀ࡚࠸ ࡿ㸬A ♫ࡢࢱ࣮ࢤࢸࣥࢢศ㢮ࡢࡓࡵࡢ㡯┠ࡣᅗ⾲ 2 ࡢ࠾ࡾ 10 㡯┠࠶ࡾ㸪ࡑࢀࡒࢀ 3 Ⅼ ࡢ㓄Ⅼ㸪ྜィ30 Ⅼ‶Ⅼ࡛᥇Ⅼࡉࢀࡿ㸬24㹼30 Ⅼࡀ A ࣛࣥࢡࡍ࡞ࢃࡕࢱ࣮ࢤࢵࢺ㢳ᐈ࡞ ࡾ㸪16 Ⅼ㹼23 Ⅼࡀ B ࣛࣥࢡ㸪15 Ⅼ௨ୗࡀ C ࣛࣥࢡ࡛࠶ࡿ㸬ࡋࡓࡀࡗ࡚㸪A ♫ࡢ⤒Ⴀᡓ␎ ࡣA ࣛࣥࢡ⨨ࡅࡽࢀࡓ㢳ᐈ⤒Ⴀ㈨※ࢆ㞟୰ࡉࡏࡿࡇ࡞ࡿ㸬 ᅗ⾲2 ABM ศ㢮㡯┠㸦A ♫㸧 ฟᡤ㸸A ♫ෆ㒊㈨ᩱ ABM ࡛ศ㢮ࡉࢀࡓ㢳ᐈ༊ศࡣ㸪ᡂ㛗ࢢࣜࢵࢻ⤖ྜࡉࢀࡿ㸬ᡂ㛗ࢢࣜࢵࢻࡣ᪤Ꮡᕷሙ ᪤Ꮡ〇ရࡢࠕᕷሙᾐ㏱ᡓ␎ࠖ㸪᪤Ꮡᕷሙ᪂つ〇ရࡼࡿࠕ〇ရ㛤Ⓨᡓ␎ࠖ㸪᪂つᕷሙ᪤Ꮡ 〇ရࡢࠕᕷሙ㛤ᣅᡓ␎ࠖ㸪᪂つᕷሙ᪂つ㢳ᐈࡼࡿࠕከゅᡓ␎ࠖࡇࢀࡽ4 ࡘࡢࢭࢢ࣓ࣥ ࢺࡽᡂ㛗ᛶࢆ᳨ドࡍࡿ࣐࣮ࢣࢸࣥࢢࡢࣇ࣮࣒࣮ࣞ࣡ࢡ࡛࠶ࡿ㸬ࡉࡽA ♫࡛ࡣ㸪ᡂ㛗 ࢢࣜࢵࢻ࠾ࡅࡿࢭࢢ࣓ࣥࢺูࡢୖ㧗ࢆ㸪ABM ࡛⣽ศࡉࢀࡓ㢳ᐈ༊ศࡈ㞟ィࡋ࡚
8
࠸ࡿ㸬A ♫࠾࠸࡚㸪ABM ᡂ㛗ࢢࣜࢵࢻࢆ᥋ྜࡋࡓ⊂⮬ࡢࣇ࣮࣒࣮ࣞ࣡ࢡࡣࠕABM ᡂ 㛗࣐ࢺࣜࢵࢡࢫࠖࡤࢀ࡚࠸ࡿ㸦௨ୗ ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫ㸧㸬ࡋࡓࡀࡗ࡚ A ♫ࡢ⤒ Ⴀᡓ␎ࡣ㸪ࢱ࣮ࢤࢵࢺ㢳ᐈ࡛࠶ࡿA ࣛࣥࢡ㢳ᐈࡢୖ┈ࢆቑࡍ࡞ࢃࡕᡂ㛗ࡉࡏࡿࡇ ࡀ㸪⤒Ⴀᡓ␎ࡢᇶ㍈࡞ࡿ࡞ࡿࡢ࡛࠶ࡿ㸬 ࡞࠾㸪A ♫࠾ࡅࡿ᪂つ㢳ᐈࡢᐃ⩏ࡣ㸪᭱ึࡢྲྀᘬࡽ㸱ᖺ௨ෆࡢ㢳ᐈ࡛࠶ࡿ㸬㸱ᖺ௨ୖ ࡢྲྀᘬ㸪ࡘࡲࡾ㉎㈙ࡀ⥅⥆ࡋ࡚࠸ࡿ㢳ᐈࡣ᪤Ꮡ㢳ᐈ⛣⾜ࡍࡿ㸬࡞࠾㸪ྲྀᘬ㔠㢠ࡢつᶍ ࡼࡿ༊ศࡣ࡞࠸㸬୍᪉㸪᪂つ〇ရࡣྲྀᘬࡽ㸱ᖺ௨ෆ㸪ࡑࢀ௨㝆ࡢ㉎㈙ࡣ᪤Ꮡ〇ရ࡞ࡿ 9㸬〇ရ࠾࠸࡚ࡶ㸪ྲྀᘬ㔠㢠ࡢつᶍࡼࡿ༊ศࡣ࡞࠸㸬 ᅗ⾲3 ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫ㸦A ♫⊂⮬㸧 ฟᡤ㸸㸿♫ෆ㒊㈨ᩱ ᡂ㛗ᛶࡢ ᐃ᪉ἲࡘ࠸࡚ࡣ㸪㛵(2019)࠾࠸࡚㸪ୖ㧗࡞຺ᐃ⛉┠ࡢ๓ࠎᖺᗘ๓ ᖺᗘࡢᖹᆒ್ᑐ㇟ᙜヱᖺᗘࢆẚ㍑ࡋ㸪ࣉࣛࢫ࡛࠶ࢀࡤᡂ㛗ᛶࡀ᭷ᕪ␗㸪࣐ࢼࢫ࡛࠶ࢀ ࡤᕪ␗࡛࠶ࡿࡇࡀ♧ࡉࢀ࡚࠸ࡿ㸬ࡋࡋ࡞ࡀࡽA ♫࠾࠸࡚ࡣ㸪ୡ⏺ⓗ➇தࡢ⃭ ࡋ࠸㟁Ꮚ㒊ရ࠸࠺㢳ᐈ࠾ࡼࡧ〇ရࡢᖺᗘࡈࡢὶືᛶࡀࡁ࠸ᴗ⏺㌟ࢆ⨨࠸࡚࠸ࡿࡓ ࡵ㸪๓ᖺᗘᙜヱᖺᗘࡢẚ㍑ࡢࡳ࡛ᡂ㛗ᛶࡢ ᐃࢆ࠾ࡇ࡞ࡗ࡚࠸ࡿ㸬ࡘࡲࡾ๓ᖺᗘࡼࡾࡶᙜ ヱᖺᗘࡀࣉࣛࢫ࡛࠶ࢀࡤᡂ㛗ᛶࡣ᭷ᕪ␗㸪࣐ࢼࢫࡢሙྜࡣᕪ␗ุᐃࡉࢀࡿ㸬࡞࠾ A ♫࡛ࡣ㸪ᡂ㛗ᛶࡢ຺ᐃ⛉┠ࡋ࡚ୖ㧗ୖ⥲┈ࢆ⏝ࡋ࡚࠸ࡿࡀ㸪ᮏ◊✲ࡢ࡛ ࡣୖ㧗ࡢࡳࢆྲྀࡾ࠶ࡆ࡚࠸ࡿ10㸬࡞࠾㸪ᮏ◊✲ࡢᡂ㛗⋡ࡣ௨ୗࡢᘧ࡛ィ⟬ࡉࢀࡿ㸬 ࣜࢧ࣮ࢳ࣭ࢹ࣮ࢱࡣ௨ୗࡢ࠾ࡾA ♫ࡢ 2014 ᖺᗘࡽ 2017 ᖺᗘࡲ࡛ 4 ᖺศࡢࢹ࣮ࢱ 9 A ♫ࡀ㢳ᐈ〇ရࡢࢭࢢ࣓ࣥࢺ༊ศ࠾࠸࡚ 3 ᖺ㛫ࢆᇶ‽ࡋ࡚࠸ࡿ⌮⏤ࡣ㸪A ♫ࡢ୰ᮇ⤒Ⴀィ⏬ࡀ 3 ᖺ㛫࡛࠶ࡾ㸪୰ᮇ⤒Ⴀィ⏬ࢆᇶ‽ࡋ࡚㢳ᐈ࠾ࡼࡧ〇ရࢆศᯒࡋ࡚࠸ࡿࡓࡵ࡛࠶ࡿ㸬 10 ୖ⥲┈࡞ࡢ຺ᐃ⛉┠ࡘ࠸࡚ࡣḟᅇ◊✲࡛ྲྀࡾ࠶ࡆࡿணᐃ࡛࠶ࡿ㸬 㢳ᐈ䚷㻛䚷〇ရ 㻭 㻭 㻮 㻮 㻯 㻯 㻭 㻭 㻮 㻮 㻯 㻯 ᪤Ꮡ〇ရ ᪂つ〇ရ ᪤Ꮡ㢳ᐈ ᪂つ㢳ᐈ ᕷሙᾐ㏱ᡓ␎ 〇ရ㛤Ⓨᡓ␎ ᕷሙ㛤ᣅᡓ␎ ከゅᡓ␎ ᙜᖺᗘ್䇷๓ᖺᗘ್ ๓ᖺᗘ್ 㽢㻝㻜㻜 ๓ᖺᗘẚ⋡䠙
9 ࢆ⏝ࡍࡿ㸬ࡓࡔࡋᡂ㛗ᛶࡢ ᐃᮇ㛫ࡣ㸪2015 ᖺᗘࡽ 2017 ᖺᗘࡢ 3 ᖺᗘศ࡛࠶ࡿ㸬 ࣭A ♫ෆ㒊㈨ᩱ ᮇ㛫㸸2013 ᖺ 10 ᭶ 1 ᪥㹼2018 ᖺ 9 ᭶ 30 ᪥ ࣭A ♫㈈ົㅖ⾲ ᮇ㛫㸸2013 ᖺ 10 ᭶ 1 ᪥㹼2018 ᖺ 9 ᭶ 30 ᪥ ᪂ࡓ࡞ࣇ࣮࣒࣮ࣞ࣡ࢡࡼࡿᡂ㛗ᛶ ᐃࡢ᳨ド ᮏ⠇࡛ࡣA ♫ࡢ 3 ᖺ㛫ࢃࡓࡿࢹ࣮ࢱࡽ㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࢆ᥋ྜࡋࡓ⊂⮬ ࡢࣇ࣮࣒࣮ࣞ࣡ࢡࢆ㏻ࡋ࡚ᡂ㛗ᛶ ᐃࡘ࠸᳨࡚ドࡍࡿ㸬ᅗ⾲4 ࡣ ABM ᡂ㛗࣐ࢺࣜࢵࢡ ࢫࡢ⤖ᯝ࡛࠶ࡾ㸪3 ᖺ㛫ࡢୖ㧗ࡢ๓ᖺẚᡂ㛗⋡ࡀࢱ࣮ࢤࢵࢺ༊ศࡉࢀࡓ㢳ᐈࢭࢢ࣓ࣥࢺู ᐃࡉࢀࡓࡶࡢ࡛࠶ࡿ㸬ᅗ⾲4 ࡢ୍␒ୖࡣ A ♫ࡢୖ㧗యࡢᡂ㛗⋡ࢆཧ⪃್ࡋ࡚ グ㍕ࡋ࡚࠸ࡿ㸬ࡲࡎୖ㧗ࡢ᥎⛣ࢆࡳࡿ㸪2015 ᖺᗘ㸦ᑐ 2014 ᖺᗘẚ㸧ڹ2.4㸣㸪2016 ᖺ ᗘ㸦ᑐ2015 ᖺᗘẚ㸧ڹ6.3㸣㸪2017 ᖺᗘ㸦ᑐ 2016 ᖺᗘẚ㸧ڹ6.5㸣࡛࠶ࡾ㸪ᖺᗘࢆ㏣࠺ࡈ ᑐ๓ᖺᗘẚࡢᡂ㛗⋡ࡀపୗࡋ࡚࠸ࡿࡇࡀศࡿ㸬 ࡉ࡚㸪ࢱ࣮ࢤࢵࢺ㢳ᐈ࡛࠶ࡿA 㢳ᐈࡢᡂ㛗ᛶࡘ࠸࡚ືྥࢆࡳ࡚࠸ࡇ࠺㸬2015 ᖺᗘ㸦ᑐ 2014 ᖺᗘẚ㸧ࡽ 2017 ᖺᗘ㸦ᑐ 2016 ᖺᗘẚ㸧ࡲ࡛㸪ᕷሙᾐ㏱ᡓ␎ࡣࡑࢀࡒࢀࡢᖺᗘ࡛ڹ 3.1㸣㸪ڹ2.8㸣㸪ڹ6.5㸣㸪〇ရ㛤Ⓨᡓ␎ࡣڹ14.1㸣㸪ڹ37.2㸣㸪ڹ28.8㸣㸪ᕷሙ㛤ᣅᡓ␎ࡀ ڹ27.4㸣㸪㸩84.0㸣㸪㸩80.0㸣㸪ከゅᡓ␎ࡣڹ61.1㸣㸪㸩94.3㸣㸪ڹ14.3㸣࡛࠶ࡿ㸬ᕷሙ ᾐ㏱ᡓ␎ࡢᡂ㛗ᛶࡣୖ㧗ࡢᡂ㛗⋡ࡰྠࡌྜ࡛ⴠࡕ㎸ࡳ㸪〇ရ㛤Ⓨᡓ␎ከゅᡓ ␎࡛ࡣᕷሙᾐ㏱ᡓ␎௨ୖࡁ࠸ྜ࡛పୗࡋ࡚࠸ࡿ㸬୍᪉㸪ᕷሙ㛤ᣅᡓ␎ࡣ80㸣࠸࠺ ᖜ࡞ቑຍ࡞ࡗ࡚࠸ࡿ㸬 ᅗ⾲4 ୖ㧗 ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡢᡂ㛗⋡⤖ᯝ⾲㸦A ♫㸧 ฟᡤ㸸A ♫㈨ᩱࡽ➹⪅సᡂ ༢䠖䠂 ୖ㧗 䠉 㻙㻞㻚㻠 㻙㻢㻚㻟 㻙㻢㻚㻡 ᡂ㛗䝬䝖䝸䝑䜽䝇 㻭㻮㻹 㻲㼅㻌㻞㻜㻝㻡 㻲㼅㻌㻞㻜㻝㻢 㻲㼅㻌㻞㻜㻝㻣 㻭 㻙㻟㻚㻝 㻙㻞㻚㻤 㻙㻢㻚㻡 㻮 㻜㻚㻟 㻙㻡㻚㻢 㻝㻚㻠 㻯 㻙㻝㻞㻚㻥 㻙㻡㻞㻚㻝 㻙㻝㻢㻚㻝 㻭 㻙㻝㻠㻚㻝 㻙㻟㻣㻚㻞 㻙㻞㻤㻚㻤 㻮 㻟㻣㻚㻝 㻙㻝㻟㻚㻤 㻝㻜㻚㻟 㻯 㻙㻣㻜㻚㻣 㻙㻣㻢㻚㻡 㻡㻝㻚㻠 㻭 㻙㻞㻣㻚㻠 㻤㻠㻚㻜 㻤㻜㻚㻜 㻮 㻝㻡㻚㻞 㻢㻞㻚㻢 㻙㻠㻜㻚㻠 㻯 㻙㻤㻡㻚㻜 㻙㻞㻟㻚㻜 㻙㻠㻥㻚㻤 㻭 㻙㻢㻝㻚㻝 㻥㻠㻚㻟 㻙㻝㻠㻚㻟 㻮 㻡㻢㻚㻠 㻙㻥㻚㻣 㻙㻤㻣㻚㻥 㻯 㻙㻣㻣㻚㻤 㻙㻤㻥㻚㻠 㻙㻝㻜㻜㻚㻜 ከゅᡓ␎ 㼇᪂つ㢳ᐈ䞉᪂つ〇ရ㼉 ᕷሙᾐ㏱ᡓ␎ 㼇᪤Ꮡ㢳ᐈ䞉᪤Ꮡ〇ရ㼉 〇ရ㛤Ⓨᡓ␎ 㼇᪤Ꮡ㢳ᐈ䞉᪂つ〇ရ㼉 ᕷሙ㛤ᣅᡓ␎ 㼇᪂つ㢳ᐈ䞉᪤Ꮡ〇ရ㼉
10 A ♫ࡢ⤒Ⴀ⪅ࡼࢀࡤ㸪ࡇࡢ⤖ᯝࡣ 2016 ᖺ㡭ࡽせධඛࡢ〇ရࡀᖜ࡞⣡ᮇ㐜ᘏࢆ ⧞ࡾ㏉ࡋ㸪ྠ᥇⟬〇ရࡢ್ୖࡆ⏕⏘୰Ṇࢆᩒ⾜ࡋࡓᨻ⟇ࡀࡁࡃᙳ㡪ࡋ࡚࠸ࡿ ࠸࠺㸬ࡇࢀࡽせධඛࡢᛴ⃭࡞ᨻ⟇ኚ᭦ࡼࡾ㸪᪤Ꮡ㢳ᐈࡽせධඛࡢ᪤Ꮡ〇ရࡀᩗ 㐲ࡉࢀA ♫ࡢࢭ࣮ࣝࢫ࣭ࣇ࢛࣮ࢫࡢάືࢆᢚไࡋࡓ㸬୍᪉㸪ࡇࢀࡽࡢୖࡢⴠࡕ㎸ࡳࢆᇙ ࡵྜࢃࡏࡿࡓࡵ㸪⣡ᮇ㐜ᘏ࡞㏞ᝨࢆࡅ࡚࠸࡞࠸᪂つ㢳ᐈᑐࡍࡿ᪤Ꮡ〇ရࡢ㈍㸪ࡍ࡞ ࢃࡕᕷሙ㛤ᣅᡓ␎ࡢୖᶵࡣቑຍࡋ࡚࠸ࡿ㸬ࡲࡓ㸪ࡇࡢᮇࡣせධඛࡽ᪂つ〇ရࡀ ࢇ࣮ࣜࣜࢫࡉࢀ࡞ࡗࡓࡽ㸪〇ရ㛤Ⓨᡓ␎ࡣపୗࡋࡓࡶࡢA ♫ࡣ⪃࠼࡚࠸ࡿ㸬 ࡇࡢࡼ࠺㢳ᐈ〇ရࡢືྥࡀ㸪ABM ࣐ࢺࣜࢵࢡࢫࡢᩘ್ዴᐇ⾲ࢀ࡚࠸ࡿࡼ࠺࡛࠶ࡿ㸬 ᭱ᚋ㸪ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡢຠᯝࢆ᳨ドࡍࡿࡓࡵ㸪ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫᡂ 㛗ࢢࣜࢵࢻ࡛ ᐃࡋࡓሙྜࡢᕪ␗ࢆ᳨ドࡋ࡚ࡳࡼ࠺㸬ᡂ㛗ࢢࣜࢵࢻࡢ ᐃ㸪ABM ᡂ㛗࣐ ࢺࣜࢵࢡࢫࢆ⏝࠸ࡓ ᐃࡢ㛫㸪ࡢࡼ࠺࡞┦㐪Ⅼࢆࡳ࠸ࡔࡏࡿࡢ࡛࠶ࢁ࠺㸬ᅗ⾲ 5 ࡣ ᡂ㛗ࢢࣜࢵࢻ࠾ࡅࡿᡂ㛗⋡ࡢ ᐃ್࡛࠶ࡿ㸬⡆౽ⓗ2017 ᖺᗘࡔࡅࡢᡂ㛗ࢢࣜࢵࢻࢆࡳ ࡚ࡳࡿ㸪ᕷሙᾐ㏱ᡓ␎ڹ2.5㸣㸪〇ရ㛤Ⓨᡓ␎ڹ4.6㸣㸪ᕷሙ㛤ᣅᡓ␎ڹ14.9㸣㸪ከゅᡓ ␎ڹ47.1㸣࡞ࡗ࡚࠸ࡓ㸬୍᪉㸪ྠࡌࡃᅗ⾲ 3 ࡢ ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡢ 2017 ᖺᗘ࠾ ࡅࡿࢱ࣮ࢤࢵࢺ㢳ᐈA ࢆࡳࡿ㸪ᕷሙᾐ㏱ᡓ␎ڹ6.5㸣㸪〇ရ㛤Ⓨᡓ␎ڹ28.8㸣㸪ᕷሙ㛤ᣅ ᡓ␎㸩80.0㸣㸪ከゅᡓ␎ڹ14.3㸣࡛࠶ࡿ㸬 2017 ᖺᗘࡢᡂ㛗ࢢࣜࢵࢻ㸪ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡢẚ㍑⤖ᯝࢆࡲࡵࡓࡶࡢࡀᅗ⾲ 6 ࡛࠶ࡿ㸬ᕷሙᾐ㏱ᡓ␎〇ရ㛤Ⓨᡓ␎ࡣ㸪ᡂ㛗ࢢࣜࢵࢻࡼࡾࡶ ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡢ ᪉ࡀᝏ࠸ᩘ್࡞ࡗ࡚࠾ࡾ㸪ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡣࢱ࣮ࢤࢵࢺ㢳ᐈࡢᨷ␎㊊ࢆࡼࡾ ῝้ ᐃࡋ࡚࠸ࡿ㸬ᕷሙ㛤ᣅᡓ␎ከゅᡓ␎࠾࠸࡚ࡣ㸪ᡂ㛗ࢢࣜࢵࢻẚABM ᡂ 㛗࣐ࢺࣜࢵࢡࢫࡀᖜⰋ࠸ᩘ್ࢆ♧ࡋ࡚࠾ࡾ㸪ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡣࢱ࣮ࢤࢵࢺ㢳ᐈ ᑐࡍࡿᨷ␎ࡢᡂᯝࢆ ᐃࡋ࡚࠸ࡿࡇࡀศࡿ㸬ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡣ㸪ᡂ㛗ࢢࣜࢵ ࢻࡔࡅ࡛ࡣぢ࠼࡞࠸Ꮚ⣽࡞άືᡂᯝࢆྍどࡋ㸪ࡼࡾලయⓗ࡞⤒Ⴀᡓ␎㈉⊩࡛ࡁࡿྍ⬟ ᛶࢆ♧၀ࡋ࡚࠸ࡿ㸬 ᅗ⾲5 ᡂ㛗ࢢࣜࢵࢻࡽࡢ ᐃ್ A ♫㈨ᩱࡼࡾ➹⪅సᡂ
11 ᅗ⾲㸴 ᡂ㛗ࢢࣜࢵࢻ㸿㹀㹋ᡂ㛗࣐ࢺࣜࢵࢡࢫࡢẚ㍑㸦2017 ᖺᗘ㸧 A ♫㈨ᩱࡼࡾ➹⪅సᡂ ࡞࠾㸪A ♫࡛ࡣ ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡼࡿᴗ⦼ホ౯ࢆ㚷ࡳ㸪〇ရ㛤Ⓨᡓ␎⤒Ⴀ㈨※ ࢆὀຊࡋ㸪᪂つධඛࡢቑຍ⮬♫࣓࣮࣮࢝㒊㛛ࡢᙉࢆḟᮇ2020 ᖺࡽࡢ୰ᮇ⤒Ⴀィ⏬ ࡢᰕࡋ࡚࠸ࡿ㸬〇ရ㛤Ⓨᡓ␎࠾ࡼࡧᕷሙ㛤ᣅᡓ␎࠾ࡅࡿᡂ㛗ࡀ㏆ᮍ᮶ࡢᕷሙᾐ㏱ᡓ␎ ࡢ※Ἠ࡞ࡾ㸪ᴗࡢᏳᐃᛶࢆᐇ⌧ࡍࡿࡽ࡛࠶ࡿ㸬A ♫࠾ࡅࡿࡣ㸪࣐࣮ࢣࢸࣥࢢ ⟶⌮ィࡢࣇ࣮࣒࣮ࣞ࣡ࢡࢆ᥋ྜࡋࡓABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡀ㸪㢳ᐈࡢࢱ࣮ࢤࢸࣥࢢ ࡼࡿຠ⋡ⓗ࡞ࢭ࣮ࣝࢫ࣭ࣇ࢛࣮ࢫࡢࣉࣟࢭࢫ㸪᪤Ꮡ㢳ᐈ᪂つ㢳ᐈ㸪᪤Ꮡ〇ရ᪂つ〇 ရ࠸࠺ከ㠃ⓗ࡞ᡂ㛗ᛶࡢ ᐃࢆ࠾ࡋ࡚㸪ᴗ⦼ホ౯ࡢࡳ࡞ࡽࡎពᛮỴᐃࡶ᭷ຠⓗ࡞ ሗࢆᥦ౪ࡋ࠺ࡿྍ⬟ᛶࢆ♧ࡋ࡚࠸ࡿࡢ࡛࠶ࡿ11㸬 㸳 㸳㸬ࡴࡍࡧ ᮏ◊✲ࡢ┠ⓗࡣ㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢ᥋ྜࡀᴗࡢᡂ㛗ᛶ࠼ࡿᙳ㡪ࢆ㸪ࢱ࣮ ࢤࢵࢺ㢳ᐈ㸪᪤Ꮡ㢳ᐈ᪂つ㢳ᐈ㸪᪤Ꮡ〇ရ᪂つ〇ရ㸪ࡇࢀࡽせ⣲ࡽᵓᡂࡉࢀࡿ࣐࣮ࢣ ࢸࣥࢢ⟶⌮ィࢆ⼥ྜࡋࡓ᪂ࡓ࡞ࣇ࣮࣒࣮ࣞ࣡ࢡࡽ㸪ᡂ㛗ᛶ ᐃࡢࢆ᳨ドࡍࡿ ࡇ࡛࠶ࡗࡓ㸬➨2 ⠇࡛ࡣ㸪ᡂ㛗ᛶ ᐃࡢせ࡞ᡭἲࡢࣞࣅ࣮ࣗࢆ⾜ࡗࡓ㸬ᡂ㛗ᛶ ᐃ㛵 ࡍࡿ࡞ᡭἲࡣ㸪ᐃ㔞ⓗࡣ㊅ໃἲ⤫ィἲ㸪ᐃᛶⓗほⅬࢆྵࡴᐇែㄪᰝἲ㸪ࡑࡋ࡚࣐࣮ࢣ ࢸࣥࢢࡢどⅬࡽࡣᡂ㛗ࢢࣜࢵࢻࡤࢀࡿࣇ࣮࣒࣮ࣞ࣡ࢡࡀᏑᅾࡍࡿࡇࡀ᫂ࡽ ࡉࢀࡓ㸬➨3 ⠇ࡣࣜࢧ࣮ࢳ࣭ࢹࢨࣥࡘ࠸࡚ㄽࡌࡓ㸬ࣜࢧ࣮ࢳ࣭ࢧࢺ࡛࠶ࡿᅜෆእ㟁 Ꮚ㒊ရࡢᑓ㛛ၟ♫࣓࣮࣮࢝ࢆ᭷ࡍࡿ୰ᑠᴗA ♫ࡢᴫἣࡘ࠸࡚㏙ࡓ㸬ḟࣜࢧ࣮ࢳ࣭ ࣓ࢯࢵࢻࡋ࡚㸪ABM ࡼࡿ㢳ᐈࡢࢱ࣮ࢤࢸࣥࢢ㸪ABM ᡂ㛗ࢢࣜࢵࢻࢆ⼥ྜࡋࡓ 11 A ♫࡛ࡣ᪩ᮇ MA ࢆᑟධࡋ࡚࠸ࡓࡀ ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡣ 2019 ᖺࡽ㐠⏝ࡋ࡚࠸ࡿ㸬ࡑࢀ௨๓ ࡣ㢳ᐈࢭࢢ࣓ࣥࢺูࡢᏳᐃᛶࢆ㔜どࡍࡿ⟶⌮ィࢆ㐠⏝ࡋ࡚࠸ࡓ㸦▼࣭2014㸧㸬ࡋࡋ࡞ࡀࡽᏳᐃᛶࢆ ᇶ㍈ồࡵࡿ⤖ᯝࢥࣥࢺ࣮ࣟࣝࡣ㸪ᡂ㛗ᛶ࡞ࡁ⦰ᑠᆒ⾮ࢆᣍࡁ⤒Ⴀᡓ␎ࢆኻᩋᑟ࠸ࡓ࠸࠺㸬
12 ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࢆ⏝࠸ࡓᡂ㛗ᛶ ᐃࡢᡭἲࡘ࠸࡚ㄽࡌࡓ㸬➨ 4 ⠇࡛ࡣ㸪A ♫ࡢ 3 ᖺ㛫ࢃࡓࡿࢹ࣮ࢱࡢศᯒ⤖ᯝࢆ㋃ࡲ࠼㸪࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢ᥋ྜࡽ㸪ᡂ㛗ᛶ ᐃ㛵ࡍࡿ᳨ドࢆ⾜ࡗࡓ㸬 ᮏ◊✲ࡢ࡛ࡣ㸪᪂ࡓ࡞ࣇ࣮࣒࣮ࣞ࣡ࢡ࡛࠶ࡿABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡣ㸪ABM ࡽ ࢱ࣮ࢤࢵࢺࢆ⤠ࡿຠ⋡ⓗ࡞ࣉࣟࢭࢫࡼࡾᡂ㛗ࢢࣜࢵࢻẚ⢭ᗘࡀ㧗࠸ᡂ㛗ᛶࡢ ᐃࡀ ྍ⬟࡛࠶ࡾ㸪ࡉࡽᴗ⦼ホ౯ࡔࡅ࡛ࡣ࡞ࡃពᛮỴᐃࡶ㈉⊩࡛ࡁࡿࣇ࣮࣒࣮ࣞ࣡ࢡ࡞ࡾ ࠺ࡿࡇࡀ♧၀ࡉࢀࡓ㸬ࡇࡢࡼ࠺ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡣ㸪࣐࣮ࢣࢸࣥࢢࡢ㢳ᐈᚿྥ ࢆ㸪ࢱ࣮ࢤࢵࢺ㢳ᐈ₯ᅾࢽ࣮ࢬࢆᫎࡍࡿ〇ရࡢほⅬࡽ㸪⟶⌮ィࡼࡿᩘ್ࡋ࡚ ┈㸪㈝⏝㸪┈ࢆྍどࡍࡿࡇࡀฟ᮶ࡿࡢ࡛࠶ࡿ㸬 ᮏ◊✲ࡢព⩏ࡣ㸪ࡁࡃศࡅ࡚2 ࡘ࠶ࡿ㸬ࡦࡘࡣ㸪࣐࣮ࢣࢸࣥࢢࡣ⟶⌮ィⓗ࡞どⅬ ࡀḞዴࡋ㸪୍᪉࡛⟶⌮ィࡣ࣐࣮ࢣࢸࣥࢢࡢほⅬࡀḞࡅ࡚࠸ࡿ࠸࠺᪉୍⮴ࡍࡿ㛗ᖺ ࢃࡓࡿㄢ㢟ゎỴࡢ♧၀࡛࠶ࡿ㸬ABM ᡂ㛗࣐ࢺࣜࢵࢡࢫࡣ࣐࣮ࢣࢸࣥࢢ⟶⌮ィࢆ ᥋ྜࡉࡏࡓࣇ࣮࣒࣮ࣞ࣡ࢡ࡛࠶ࡾ㸪ࢱ࣮ࢤࢵࢺ㢳ᐈ㸪᪤Ꮡ㢳ᐈ᪂つ㢳ᐈ㸪᪤Ꮡ〇ရ᪂つ 〇ရࡢほⅬࢆ࠾ࡋ࡚㸪ᡂ㛗ᛶࢆ ᐃࡍࡿࡇࡀฟ᮶ࡿ㸬ࡲࡓ㸪ᮏ◊✲ࡽࡣ㸪ᴗ⦼ホ ౯ࡢࡳ࡞ࡽࡎពᛮỴᐃࡶ᭷⏝࡛࠶ࡿྍ⬟ᛶࡉ࠼♧၀ࡋ࡚࠸ࡿ㸬ࡇࡢⅬࡣᮏ◊✲ࡢ୍ᐃࡢ ᡂᯝ⪃࠼ࡿ㸬ࡘ┠ࡣ㸪ẚ㍑ⓗ᪂ࡋ࠸࣐࣮ࢣࢸࣥࢢࡢࣇ࣮࣒࣮ࣞ࣡ࢡ࡛࠶ࡿABM ࡢ◊ ✲ࡋ࡚ࡢព⩏࡛࠶ࡿ㸬ABM ࡢ◊✲ࡣ㸪ࡲࡔࡇࢀࡽࡢ㡿ᇦ࡛࠶ࡾከࡃࡢ◊ ✲ࡀᚲせ࡛࠶ࡿࡀ㸪ᮏ◊✲࡛ࡣࡑࡢ୍ࡘࢆᥦ♧ࡋ࡚࠸ࡿ㸬ࡇࢀࡽࡀᮏ◊✲ࡢ≉ᚩᡂᯝ࡛࠶ ࡿ㸬 ᮏ◊✲ࡢ㝈⏺ࡣ㸪 ᐃᑐ㇟ࢆୖ㧗ࡢࡳࡋ࡚࠸ࡿⅬ࠶ࡿ㸬ࡋࡋ࡞ࡀࡽ㸪ḟᅇࡢ◊✲ ࠾࠸࡚ࡣ㸪┈ࡢࡳ࡞ࡽࡎ㈝⏝㸪┈ࡢほⅬࡽࡶ᳨ドࢆ⾜࠺ணᐃ࡛࠶ࡿ㸬ࡲࡓ㸪ᮏ◊✲ ࡢㄢ㢟ࡣ㸪ᡂ㛗ᛶࡢࡉࡽ࡞ࡿ᳨ドࡢ῝࡛࠶ࡿ㸬ᡂ㛗ᛶࡣ ᐃࡉࢀࡿࡔࡅ࡛ࡣ࡞ࡃ㸪ࡑࡢせ ᅉࡘ࠸࡚ศᯒࡉࢀ࡞ࡅࢀࡤ㸪ᡂ㛗ࡢࡓࡵࡢ᳨ドࡀ࡞ࡉࢀࡓࡇࡣ࡞ࡽ࡞࠸㸬ࡓ࠼ࡤᡂ 㛗࣐ࢺࣜࢵࢡࢫ࡛ᚓࡽࢀࡓ ᐃࡢ⤖ᯝ㸪ࣞ࣋ࢽ࣮࣭ࣗࢻࣛࣂ࣮ࡢ┦㛵ᛶࡽ┈せᅉࡀ ᫂ࡽࡉࢀࢀࡤ㸪⤒Ⴀᡓ␎ࢆᒎ㛤ࡍࡿࡓࡵࡢຠᯝⓗ࡞ࣉࣟࢭࢫ࣭ࢥࣥࢺ࣮ࣟࣝࢆᵓ⠏࡛ࡁ ࡿྍ⬟ᛶࡀ࠶ࡿ㸬ḟᅇࡣ㈝⏝┈࠾ࡼࡧ┈ࡽࡢ᳨ド㸪ࡑࡢᚋࡣ┈せᅉࡢ᳨ドࢆ⾜࠸㸪 ᮏ◊✲ࢆࡉࡽᒎ㛤ࡉࡏࡿணᐃ࡛࠶ࡿ㸬 㸺ཧ⪃ᩥ⊩㸼
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㸱㸬 ఀ⸨ඞᐜ㸦2018㸧㸸ࠕ࣐࣮ࢣࢸࣥࢢ⟶⌮ィࡢᒎ㛤̿㢳ᐈືྥࡢ㏣㊧ື⥺タィ̿ࠖࠗ⟶⌮
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㸷㸬 Drucker, P. F. (1973): Management: Tasks, Responsibilities, Practices, Harper Business. (ୖ⏣ᝡ⏕ヂ(2008)㸸ࠗࢻࣛࢵ࣮࢝ྡⴭ㞟 13 ࣐ࢿࢪ࣓ࣥࢺ㹙ୖ㹛, ࢲࣖࣔࣥࢻ♫. ࠘) 㸯㸮㸬 Peters, T. J. & R. H. Waterman Jr. (1982): In Search of Excellence: Lessons from
America's Best-Run Companies, HarperCollins. 㸦๓◊୍ヂ(1983)㸸࢚ࠗࢡࢭࣞࣥࢺ࣭࢝ ࣥࣃࢽ࣮࠘, ㅮㄯ♫.㸧
㸯㸯㸬 ෆ㛶ᗓ㸦2019㸧㸸ࠗ௧ඖᖺ∧ ⤒῭㈈ᨻⓑ᭩ ௧᪂௦ࡢ᪥ᮏ⤒῭࠘᪥⤒༳ๅ㸬
㸯㸰㸬 ᪥⤒ࢸࣞࢥࣥ21 ◊✲㸦2000㸧㸸ࠗ᪥⤒ࢸࣞࢥࣥ21 ά⏝࢞ࢻ࠘᪥ᮏ⤒῭᪂⪺♫㸬
㸯㸱㸬 ᗞᒣ୍㑻㸦2016㸧㸸ࠗ✲ᴟࡢ B to B ࣐࣮ࢣࢸࣥࢢ ABM࠘᪥⤒ BP㸬
㸯㸲㸬 Mintzberg, Henry, Ahlstrand, Bruce & Lampel, Joseph. (1998): Strategy Safari̿A Guided Tour Through the Wilds of Strategic Management, Free Press. 㸦㰻⸨๎ヂ (2013)㸸ࠗᡓ␎ࢧࣇࣜ ᡓ␎࣐ࢿࢪ࣓ࣥࢺ࣭ࢥࣥࣉ࣮ࣜࢺ࢞ࢻࣈࢵࢡ࠘㸪ᮾὒ⤒῭᪂ሗ ♫㸬㸧
