財務分析の基本と 経営指標の具体的活用法 · 財務分析の基本と...
TRANSCRIPT
-
財務分析の基本と 経営指標の具体的活用法
財務MAS
ブライトワイズコンサルティング合同会社 公認会計士・税理士
金子 智朗
ビズ総研会計人クラブセミナー講義録
-
1 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
1.
-
2 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
5
3 Copyrights© 2012 Brightwise Consulting LLC All rights reserved
1
IFRS
v1.0
-
4 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
2.
5 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
A 3,000 1 1,000 600B 10,000 2,000 1,000
A B
B/S
P/L
A 20% B 10%
-
6 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
2
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
(ROA: Return on Asset)
(ROE: Return on Equity)
P/L
B/S
7 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
B/S
P/L
B/S
-
8 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
ROA
ROA
P/L B/S
9 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
-
10 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
2009
11 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
B/S
ROAROE
P/L
ROE
ROA
-
12 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
ROE
1
ROA
• ROE ROA• ROA ROE
B/S
13 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
1998 3.4 3.3 4.1 2.9 2.1 4.5 4.8 5.1 3.01999 3.7 3.1 4.7 3.5 2.0 4.0 5.1 4.9 3.52000 4.4 3.3 5.8 3.7 2.9 4.5 5.1 5.6 4.02001 3.6 2.8 3.9 3.2 3.3 3.7 4.7 5.9 3.62002 3.9 2.9 4.5 3.6 3.4 5.1 4.3 6.3 3.41998 3.2 2.8 4.1 1.6 10.4 5.5 13.1 9.0 3.31999 3.5 2.7 4.6 1.8 11.1 5.9 14.2 8.5 3.72000 3.9 2.8 5.4 1.9 12.4 5.8 14.0 9.0 4.02001 3.5 2.5 4.3 1.8 12.7 5.2 13.1 10.2 4.22002 3.7 2.4 4.7 2.0 12.3 6.8 12.3 10.0 3.61998 1.05 1.20 0.98 1.80 0.20 0.83 0.36 0.57 0.931999 1.05 1.18 1.03 1.91 0.18 0.68 0.36 0.58 0.952000 1.12 1.18 1.07 1.88 0.23 0.78 0.37 0.62 0.992001 1.02 1.14 0.91 1.79 0.26 0.71 0.36 0.58 0.842002 1.07 1.18 0.95 1.84 0.28 0.75 0.35 0.63 0.961998 0.2 2.1 0.8 2.0 14.1 2.9 5.0 4.9 1.41999 0.8 1.1 1.2 0.3 14.7 1.2 4.9 6.3 3.92000 2.7 2.2 3.3 1.8 4.9 3.3 8.4 6.7 6.92001 0.1 2.7 0.2 1.0 4.2 3.4 8.1 7.8 3.42002 1.9 1.4 2.2 1.2 5.3 4.1 7.3 7.1 0.0
-
14 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
4%
2%
0%
2%
4%
6%
8%
10%
H20/3 H21/3 H22/3 H23/3
ROA
4%
2%
0%
2%
4%
6%
8%
10%
H20/3 H21/3 H22/3 H23/3 0.5
1.0
1.5
2.0
H20/3 H21/3 H22/3 H23/3
15 Copyrights© 2012 Brightwise Consulting LLC All rights reserved
ROE
v1.0
IFRS
ROE
ROE
ROE
-
16 Copyrights© 2012 Brightwise Consulting LLC All rights reserved
ROE (1/2)
v1.0
OCI OCI OCI
ROEOCI
OCIOCIOCI
OCIOCIOCI
17 Copyrights© 2012 Brightwise Consulting LLC All rights reserved
ROE (2/2)
v1.0
OCI OCI OCI
OCI
ROE
OCIOCI
-
18 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
3.
19 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
B/S P/L 12
1
1
1
-
20 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
0
1
2
3
4
FY07 FY08 FY09 FY10
HYUNDAI
21 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
4.
-
22 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
3
23 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
ROA
ROA
1
1
-
24 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
0
2
4
6
8
10
12
07/3 08/3 09/3 10/3
0%
100%
200%
300%
400%
500%
600%
07/3 08/3 09/3 10/3
0
50
100
150
200
07/3 08/3 09/3 10/3
1
25 Copyrights© 2012 Brightwise Consulting LLC All rights reserved
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
2 23
35
510
1020
2050
50100
1001,000
1,000
2006
v1.0
-
26 Copyrights© 2012 Brightwise Consulting LLC All rights reserved
0
50,000
100,000
150,000
200,000
250,000
300,000
FY05 FY06 FY07 FY08
0
5
10
15
20
25
30
FY05 FY06 FY07 FY08
v1.0
1 90 1 135
km
JAL
ANA
JALANA
27 Copyrights© 2012 Brightwise Consulting LLC All rights reserved
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
1998/3 1999/3 2000/3 2001/3 2002/3 2003/3 2004/3
v1.0
-
28 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
11
11
29 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
2009
1-4
-2
0
2
4
6
8
10
12
0 50 100 150
P&G
UFJ
UFJ
JTB
1$ 85 1 0.073
-
30 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
31 Copyrights© 2012 Brightwise Consulting LLC All rights reservedv1.0
e-mail: [email protected]: http://www.brightwise.jp
-
<講師紹介>
ブライトワイズコンサルティング合同会社
代表社員 公認会計士・税理士 金子 智朗
2000 年にプライスウォーターハウスコンサルタント株式会社より
独立。実務経験に基づく会計とITの専門性を活かし、会計全
般、業務プロセス、内部統制、ITに関するコンサルティングを
幅広く行うとともに、企業研修や講演も多数。著書に秀和シス
テム「管理会計の基本が全てわかる本」など。