fp&aと管理会計と財務会計 〜 管理会計の魔法 その2 〜|FP&A Manager FP&Aマネージャー専門メディア

その1 では標準原価を例に管理会計の要求で財務会計の方針を変更する場合があることを話しましたが、その続きです。

さて、月次決算をするようになると、いかにして期間コスト、つまり ”毎月のコスト” を正確に把握出来るかというところに焦点が当たってきます。これが出来ないと標準原価と実際原価の間に常に大きな差異が発生してしまうばかりでなく、フォーキャストやビジネスプランニングの作成にも影響が出てしまうからです。

例えば、一年に1、2回しか発生しない経費。年次決算では支払いベースかせいぜい期末に引当金を計上すれば事足りますが、月次決算においてはそれでは不十分です。

製造経費では機器の定期点検や校正費用、製造のコンサルティング費用、パテント使用料やソフトウエアのライセンス料など、労務費ではインセンティブボーナスや労働保険料など、販管費では会計監査法人や税理士事務所への報酬や損害保険料などの、”毎月” 発生しないけれど ”毎年” 必ず発生する大きな経費は、請求書ベースでは無く、毎月引当金(或いは前払金)を計上し、”コストを平準化” する仕組みを作る必要があります。

そう、期間コストの平準化の為には平準化になるような会計仕訳を入れなければならないのです。毎月費用が均等になるように引当金を計上したら、実際のコストが確定した時点で差額を調整する。という管理会計目的の伝票が必要になるのです。

それでも、いくら頑張っても、原価差異は必ず発生します。あなたが預言者ではない限り(笑)。

でも短期決算ならまだその差異の修正は可能です。FP&Aとしては、まずは標準原価と実際原価になるべく差が起きないようコントロールする事が第一ですが、それでも発生してしまったものは舵取りを変え、期末までに修正できるように調整しましょう。

舵取りを変えるには今どれだけ ”本来の航路” からずれているかを把握しなければなりません。標準原価と実際原価がどれだけ乖離しているかは、比較的容易に把握する事が出来ます。毎月の原価差異総額が 試算表上に出てくるからです。(勘定科目を製造経費と販管費に分けている場合。そうでない場合はコストセンターレポートや損益計算書に通常は現れます)

その仕組みはこういうことです。製造を行なうと仕掛品が発生します。発生の都度、標準原価として設定した単価を使い【製造原価という箱】から仕掛品という在庫にコストが振替わります。一方でこの箱には実際に発生した製造コストがどんどん入ってきます。入って来たものと出て行ったものを足し引きして残ったものが原価差異になるという仕組みです。そしてその残ったものがプラスかマイナスかで “有利差異” か ”不利差異” かの判断も出来ます。ただし、あくまで総額だけです。どの製品で、どのような要素で差異が出たのかは、じっくり分析しなければわかりません。

特に外資の場合はまずは結果をレポートすることが優先されますので、分析は数値のレポートの後に、特に差異が大きい場合は迅速に行いましょう。また、差異が小さくても特定の製品だけで大きな有利差異が出て、他の多数の不利差異でカバーされている場合もあります(逆も然り)から、油断は禁物です。

差異分析の結果、その原因が引当金の見積り差異であれば、期末までに修正できるように金額を見直してみることも必要でしょうし、それ以外の原因であれば、在庫の金額を予め調整しておくのも手です。(在庫の調整については、次以降のコラムで説明します)

このような予実管理を繰り返すことでフォーキャスト(決算の着地予想)の精度アップも期待できます。FP&Aに求められる大きなタスクのひとつである ”正確なフォーキャストの作成” は、製造業の場合、多くを標準原価の精度に依存していると言っても過言ではありません。

ここで、ソフトウエア開発、建設、機械などの個別原価計算を要するプロジェクト型の原価計算を例に改めて標準原価設定の精度の重要性について触れてみます。

プロジェクト型の原価要素で多くを占めるのは人件費です。この人件費を原価に組み入れるには『賃率』の設定が必要となります。賃率はいわば標準原価のひとつで、ある一定期間の一工数あたりの単価を想定したものです。簡単に言えば時給のようなものですが、時給と言っても働く本人の人件費だけでなく、通常はその部門で発生するコスト全て、例えば事務所の賃料、減価償却費、IT関連コストや管理監督者の間接コストなどをも含む総額を実稼働時間で割返して導きます。

賃率を設定すれば、毎月の原価差異の要素として必ず ”賃率差異” が発生します。しかし差異が出たとしても、よほど大きくない限り期中で賃率を修正することはありません。というのも上述のプロジェクト型のビジネスの場合、受注してから納品するまで短くて数ヶ月、長ければ数年以上かかってしまう場合もあり、途中で賃率を変えてしまうと、ひとつのプロジェクトの中に ”受注時の想定賃率”、”標準賃率” と ”実際の賃率” の3つ(あるいはそれ以上)が存在することになってしまいます。こうなるとターゲットも定まらず、また、分析も困難になってしまい、そもそも何の為に標準原価を設定したのかが分からなくなってしまうからです。

一方で、実際原価からあまりにかけ離れた標準原価を採用し続ければ、比較そのものが無意味になるばかりでなく、毎月のように原価差異と在庫の修正仕訳を切らなければならないという事態にもなりかねません。(この話もまた長くなりそうなので、別の機会にします(笑))

もう一つ、標準原価の想定結果は製品のプライシングにも結びつくため、ビジネスを大きく左右する要素のひとつともなり得ます。

もし標準原価を実際原価よりも高目に設定すれば、当然価格設定も高くなり、結果としてマーケット価格を上回り受注に繋がらない可能性があります。だからと言って低く見積もれば当然価格設定も低くなり、結果として赤字のプロジェクトになる可能性もあります。

例えば、100円で設定した標準原価を元に130円のプライシングをし、受注出来たはいいものの、プロジェクトを進めたら実際原価は150円でした。などということになったら目も当てられません。

また、製品別の差異分析を疎かにすれば、”隠れた赤字製品” を生み出す原因にもなります。特に装置産業で起き得る問題ですが、個別の製品群を見ると粗利益率はそれぞれそれ程悪くないのに、何故か全体では常に原価差異が発生し、利益が上がらない場合があります。これは標準原価の設定を間違えたばかりに、実は薄利の製品を厚利と勘違いしてセールスプロモーションし、一方で実は高利益率の製品をディスコンしてしまうというケースです。実はこれが一番恐いパターンで、原因追求に比較的時間を要し、気が付いた時はtoo lateということもあります。

この様な事態を避けるためにも差異分析は、”どの原価要素で発生しているか” だけでなく、”どの製品で発生しているか” も調べることが重要なのです。

このように、一度設定したらそうそう変えられない標準原価ですが、設定を間違えれば会社存続の危機に瀕することにもなりかねません。ですから、賃率を含む標準原価の設定はFP&Aの重要なタスクのひとつです。どう設定すればよりビジネスを成功に導くか、十分検討しましょう。ここにもFP&Aのバリューがあるのです。

また長くなりそうなので、続きは次のコラムでつぶやくとします。

“fp&aと管理会計と財務会計 〜 管理会計の魔法 その2 〜|FP&A Manager FP&Aマネージャー専門メディア” への2,539件の返信

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  367. LiveEdu is a decentralized project studying community for individuals to
    learn to construct actual merchandise. Anthony Di Iorio is a serial entrepreneur, enterprise capitalist, neighborhood
    organizer, and thought leader in the subject of digital currencies, blockchain and
    decentralized applied sciences Born and raised in Toronto, co-founded
    Ethereum, and is the founder and CEO of Decentral ; Decentral Consulting; makers of Jaxx , Rushwallet and At
    Decentral Consulting, Anthony and his group present steering to monetary
    institutions and enterprise clients on fintech, digital transformation, and blockchain technologies.

    To implemente digital signing of documents for regulated corporations inside the platform for Social Trading.
    Just as college students could sell one another tokens to trip
    the subway, the house owners of digital tokens can alternate them for cash or bitcoin on particular web sites.
    In at the moment’s market there are a number of choices for launching an preliminary
    coin providing (ICO) – you can do every part by yourself, herald outdoors consultants, or
    have interaction a staff that have already launched their initiatives.

    Nevertheless, in an ICO, cryptocurrency – resembling ‘colored coins’ or ‘Ethereum tokens’ – is issued to
    investors instead of shares. One of many key to successfull crowdsale is a pockets that accepts contributions
    in fashionable cryptocurrencies and good contract that situation tokens
    of your startup. Participated in fin-tech initiatives including the development
    of blockchain solutions for shoppers verification and alternate of information between banks (KYC).
    He has intensive experience with regulatory frameworks and
    compliance, having advised giant utility corporations and economic regulators, in addition to having labored as a Director
    on the Retail Vitality Market Company board (REMCO) which administers the contestable gasoline markets of Western Australia.

    50% of the Team Tokens might be locked up
    for 6 months. To attach 4 exchanges from the highest-10 by way of trading volumes for the
    yr in keeping with the data of Coinmarketcap and place deposits on the marginal accounts of exchanges with a calculation of 500K EUR per one exchange as margin safety for hedging all orders and positions.

    NAGA will allow the depositing of Tokens via the NAGA pockets into SwipeStox and Switex and
    all additional initiatives which might be a part
    of the NAGA ecosystem. Second, once the token sale begins, you need to
    get distinctive deal with and information that
    you can send Ethereum.

    Join the NAGA Token Sale, verify your e-mail tackle and login to your personal shopper area.
    In its ruling this week, the SEC confirmed simply that: The agency
    said that, in the case of one latest ICO, the tokens in query
    are certainly securities. The increasingly exchanges start to checklist
    Waves tokens. The market value of the mixture number of
    tokens to be converted must exceed $5,000. The group developed a 3-method plan, by which they will function a physical supply trade,
    marginal trading and a cryptocurrency trade (for different cryptocurrencies).

    Work expertise more than 7 years in the secretariat and constructing inner enterprise
    processes within the firm. The ICO goal value is nineteen million tokens worth
    60,000 ETH. The members might want to purchase tokens from the market, guaranteeing the organic
    demand. We have seen corporations use their tokens to indicate all different things – but the
    future use for the expertise is nearly limitless. He makes use of
    his wealthy experiences gathered in numerous freelanced funding projects starting from greenfields, actual
    estate, and fundraising, to shape firm’s growth strategies.

    These cash are known as tokens and are just like shares of a company sold
    to traders in an Preliminary Public Providing (IPO) transaction. Obsessed with digital technology, innovation and startups, he created a blog to share information on these topics and developed the mission #PortraitDeStartuper through
    which he entails startupers who speak about their experiences in their entrepreneurial ventures.

    In 2016, he based Chaineum SAS (ICO advise & blockchain Strategy), Blockness SAS (Blockchain Consulting), the BeAchain (Blockchain Oriented Objects) project and France Blocktech
    (blockchain ecosystem group).

    The Securities and Exchange Board of India
    and the Reserve Financial institution of India didn’t
    respond to queries on the legality of ICOs and cryptocurrencies within the
    country. Bankera launched an ICO on August 28, 2017 to
    fund their development of licensed traditional
    and funding banking companies for the blockchain marketplace.
    Prospective investors within the tokens ought to carefully contemplate the risk elements that
    shall be detailed within the materials. We’re also on closing step of including WRC token to some of exchanges and we are going
    to hold everyone posted about it. WRC token will be tradable on at the
    very least three-4 exchanges for the reason that subsequent day after ICO closure (December 15).

    Co-Founding father of WINGS, a successful neighborhood engagement, social promotion and sensible contract facilitation platform and one of the solely working DAPPS on the Ethereum blockchain. Dragos Illinca is a serial entrepreneur being the co-founder of
    two advertising technology corporations. In a world first, the decentralized and
    revolutionary Platform allows crypto space holders and
    conventional car lovers to own and commerce in unique tremendous
    cars in small fractions, with NEW BITCAR tokens. Despite soaring curiosity in distributed ledger technology, there are at
    the moment very few blockchain apps poised for mainstream market adoption.

    Nathan Kim Product Manager He has performed various business consulting
    providers to main domestic financial institutions at KPMG
    and EY, Global Consulting Firm. The tokens will be provided in an digital public sale
    course of the place the worth for each token might be determined by
    means of a bidding process, instead of being pre-set by the corporate.

    Years of expertise in the blockchain space as a marketer and investor.

    NAGA Tokens will likely be stored by the NAGA Token Sale firm founders in a cold storage. http://test.claij.nl/index.php?topic=149911.0

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