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「管理会計を勉強してみたけど、実務にどう活用すれば良いかよく解らない」ということで、挫折された方は多いのではないでしょうか。
管理会計の目的や使い方が解らないと、せっかく身に付けた知識も宝の持ち腐れになってしまいます。
重要なことは、損益分岐点が描けることや変動損益計算書が作れることではありません。
そういったツールから得られる情報を、経営判断に活用できなければ意味がないのです。
本書には、難しい会計理論の解説などは一切でてきません。
固変分解を行うと、どんな判断ができるようになるのか？
部門別損益を上手く導入する方法とは？
社員の行動を変えるKPIの考え方とは？
経営陣が判断しやすい経営会議資料とは？
など、管理会計を実践する目的や使い方について、セミナーを受けているような感覚でお読みいただけます。
実務をイメージできるように、具体例も数多く紹介しています。
本書を読まれた方は、きっと「管理会計ってこういうことで良かったのか」、「早速、明日からやってみよう」と思っていただけることでしょう。
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