{"id":3801,"date":"2025-12-12T17:08:59","date_gmt":"2025-12-12T08:08:59","guid":{"rendered":"https:\/\/www.cpa-learning.com\/career-directory\/?post_type=column&#038;p=3801"},"modified":"2025-12-15T15:07:04","modified_gmt":"2025-12-15T06:07:04","slug":"infretion","status":"publish","type":"column","link":"https:\/\/www.cpa-learning.com\/career-directory\/column\/infretion\/","title":{"rendered":"\u30a4\u30f3\u30d5\u30ec\u30fb\u91d1\u5229\u4e0a\u6607\u5c40\u9762\u3067\u306e\u8cc7\u91d1\u8abf\u9054\u30fb\u904b\u7528\u6226\u7565\u3000\u3000\uff5eCFO\u304c\u3044\u307e\u898b\u76f4\u3059\u3079\u304d4\u3064\u306e\u8996\u70b9\uff5e"},"content":{"rendered":"\n<p>\u3000\u8fd1\u5e74\u306e\u65e5\u672c\u306b\u304a\u3051\u308b\u30a4\u30f3\u30d5\u30ec\u3068\u91d1\u5229\u4e0a\u6607\u306f\u3001\u8abf\u9054\u30b3\u30b9\u30c8\u306e\u4e0a\u6607\u3068\u8cc7\u91d1\u904b\u7528\u74b0\u5883\u306e\u5909\u5316\u3092\u540c\u6642\u306b\u3082\u305f\u3089\u3057\u3001CFO\u306b\u3068\u3063\u3066 PL \u3068 BS \u306e\u524d\u63d0\u304c\u63fa\u3089\u3050\u5c40\u9762\u3067\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3068\u304f\u306b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306eCFO\u3092\u60f3\u5b9a\u3057\u3001\u3044\u307e\u898b\u76f4\u3059\u3079\u304d4\u3064\u306e\u8996\u70b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/column\/infretion\/#CFO%E3%81%AB%E6%B1%82%E3%82%81%E3%82%89%E3%82%8C%E3%82%8BALM%E3%81%AE%E8%A6%96%E7%82%B9%E3%81%A8%E3%81%AF\" >CFO\u306b\u6c42\u3081\u3089\u308c\u308bALM\u306e\u8996\u70b9\u3068\u306f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/column\/infretion\/#ALM%E3%81%AB%E5%9F%BA%E3%81%A5%E3%81%8F%E3%82%B7%E3%83%8A%E3%83%AA%E3%82%AA%E3%83%97%E3%83%A9%E3%83%B3%E3%83%8B%E3%83%B3%E3%82%B0%E3%80%80\" >ALM\u306b\u57fa\u3065\u304f\u30b7\u30ca\u30ea\u30aa\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3000<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/column\/infretion\/#%E9%81%8B%E7%94%A8%E3%82%B5%E3%82%A4%E3%83%89%EF%BC%9D%E3%82%A4%E3%83%B3%E3%83%95%E3%83%AC%E5%B1%80%E9%9D%A2%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E8%B3%87%E9%87%91%E9%81%8B%E7%94%A8%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%81%AE%E6%8C%81%E3%81%A1%E6%96%B9\" >\u904b\u7528\u30b5\u30a4\u30c9\uff1d\u30a4\u30f3\u30d5\u30ec\u5c40\u9762\u306b\u304a\u3051\u308b\u8cc7\u91d1\u904b\u7528\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6301\u3061\u65b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/column\/infretion\/#%E8%AA%BF%E9%81%94%E3%82%B5%E3%82%A4%E3%83%89%EF%BC%9D%E5%80%9F%E5%85%A5%E6%A7%8B%E9%80%A0%E3%81%A8%E3%83%90%E3%83%B3%E3%82%AF%E3%83%9F%E3%83%83%E3%82%AF%E3%82%B9%E3%81%AE%E8%A6%8B%E7%9B%B4%E3%81%97\" >\u8abf\u9054\u30b5\u30a4\u30c9\uff1d\u501f\u5165\u69cb\u9020\u3068\u30d0\u30f3\u30af\u30df\u30c3\u30af\u30b9\u306e\u898b\u76f4\u3057<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/column\/infretion\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CFO%E3%81%AB%E6%B1%82%E3%82%81%E3%82%89%E3%82%8C%E3%82%8BALM%E3%81%AE%E8%A6%96%E7%82%B9%E3%81%A8%E3%81%AF\"><\/span><strong>C<\/strong><strong>FO\u306b\u6c42\u3081\u3089\u308c\u308bALM\u306e\u8996\u70b9\u3068\u306f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3000\u9280\u884c\u3067\u767a\u5c55\u3057\u3066\u304d\u305f ALM\uff08Asset Liability Management\uff1d\u8cc7\u7523\u8ca0\u50b5\u7ba1\u7406\uff09\u306e\u8996\u70b9\u306f\u3001\u4f01\u696d\u8ca1\u52d9\u306b\u3082\u6709\u52b9\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u3084M&amp;A\u3068\u3044\u3063\u305f\u9577\u671f\u306e\u6295\u8cc7\u306f\u9577\u671f\u30fb\u56fa\u5b9a\u91d1\u5229\u306e\u8cc7\u91d1\u3067\u3001\u5b63\u7bc0\u5909\u52d5\u306b\u4f34\u3046\u904b\u8ee2\u8cc7\u91d1\u306e\u3088\u3046\u306a\u77ed\u671f\u9700\u8981\u306f\u77ed\u671f\u501f\u5165\u3084\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u30e9\u30a4\u30f3\uff08\u3044\u3064\u3067\u3082\u501f\u5165\u53ef\u80fd\u306a\u878d\u8cc7\u67a0\uff09\u3001\u793e\u50b5\u306a\u3069\u3067\u8cc4\u3046\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u6295\u8cc7\u306e\u56de\u53ce\u671f\u9593\u3068\u8ca0\u50b5\u306e\u671f\u9593\u30fb\u91d1\u5229\u6761\u4ef6\u3092\u610f\u8b58\u3057\u3066\u30de\u30c3\u30c1\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u91d1\u5229\u5909\u52d5\u30ea\u30b9\u30af\u3084\u501f\u308a\u63db\u3048\u30ea\u30b9\u30af\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059\u3002<br>\u3000\u307e\u305f\u3001\u56fa\u5b9a\u91d1\u5229\u3068\u5909\u52d5\u91d1\u5229\u306e\u30d0\u30e9\u30f3\u30b9\u3001\u501f\u5165\u671f\u9593\u3068\u511f\u9084\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u5206\u6563\u3082 ALM \u306e\u91cd\u8981\u306a\u8ad6\u70b9\u3067\u3059\u3002\u5909\u52d5\u91d1\u5229\u306b\u504f\u308a\u904e\u304e\u308c\u3070\u91d1\u5229\u4e0a\u6607\u304c\u5229\u6255\u3044\u8ca0\u62c5\u306b\u76f4\u7d50\u3057\u3001\u9006\u306b\u5168\u3066\u3092\u73fe\u5728\u306e\u91d1\u5229\u3067\u9577\u671f\u56fa\u5b9a\u5316\u3059\u308c\u3070\u5c06\u6765\u306e\u91d1\u5229\u4f4e\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u305b\u3093\u3002<br>\u3000\u73fe\u72b6\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u91d1\u5229\u30bf\u30a4\u30d7\u30fb\u671f\u9593\u5225\u30fb\u91d1\u878d\u6a5f\u95a2\u5225\u306b\u68da\u5378\u3057\u3001\u8fd4\u6e08\u304c\u7279\u5b9a\u5e74\u5ea6\u306b\u96c6\u4e2d\u3057\u3066\u3044\u306a\u3044\u304b\u30013\u5e74\u4ee5\u5185\u306b\u6761\u4ef6\u898b\u76f4\u3057\u304c\u6765\u308b\u501f\u5165\u304c\u904e\u5927\u3067\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3001CFO\u8996\u70b9\u3067\u306e\u5b9f\u52d9\u7684\u306a ALM \u306e\u7b2c\u4e00\u6b69\u306b\u306a\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ALM%E3%81%AB%E5%9F%BA%E3%81%A5%E3%81%8F%E3%82%B7%E3%83%8A%E3%83%AA%E3%82%AA%E3%83%97%E3%83%A9%E3%83%B3%E3%83%8B%E3%83%B3%E3%82%B0%E3%80%80\"><\/span><strong>ALM\u306b\u57fa\u3065\u304f\u30b7\u30ca\u30ea\u30aa\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0<\/strong>\u3000<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3000ALM \u3092\u6a5f\u80fd\u3055\u305b\u308b\u306b\u306f\u3001\u91d1\u5229\u30fb\u30a4\u30f3\u30d5\u30ec\u7387\u30fb\u70ba\u66ff\u306a\u3069\u306e\u524d\u63d0\u3092\u4e00\u672c\u3067\u7f6e\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u8907\u6570\u30b7\u30ca\u30ea\u30aa\u3067\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u30d9\u30fc\u30b9\u30b1\u30fc\u30b9\u306b\u52a0\u3048\u3001\u91d1\u5229\u9ad8\u6b62\u307e\u308a\u30b1\u30fc\u30b9\u3084\u518d\u4f4e\u4e0b\u30b1\u30fc\u30b9\u306a\u3069\u3092\u8a2d\u5b9a\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u524d\u63d0\u306e\u3082\u3068\u3067\u91d1\u5229\u8ca0\u62c5\u984d\u3001\u501f\u5165\u6b8b\u9ad8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u6b8b\u9ad8\u3001\u3055\u3089\u306b\u306f\u5728\u5eab\u3084\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u63a1\u7b97\u304c\u3069\u3046\u5909\u5316\u3059\u308b\u304b\u3092\u691c\u8a3c\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u53d6\u7de0\u5f79\u4f1a\u3084\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306f\u683c\u6bb5\u306b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br>\u3000\u305d\u306e\u969b\u3001\u7279\u5b9a\u306e\u62c5\u5f53\u8005\u3060\u3051\u304c\u6271\u3048\u308b\u8907\u96d1\u306a\u30a8\u30af\u30bb\u30eb\u30e2\u30c7\u30eb\u3067\u306f\u306a\u304f\u3001\u91d1\u5229\u524d\u63d0\u3092\u4e00\u7b87\u6240\u5909\u66f4\u3059\u308b\u3060\u3051\u3067\u5168\u4f53\u304c\u9023\u52d5\u3057\u3001\u6708\u6b21\u6c7a\u7b97\u30c7\u30fc\u30bf\u3068\u3082\u63a5\u7d9a\u3067\u304d\u308b\u7c21\u6613\u30e2\u30c7\u30eb\u3084\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u793e\u5185\u306b\u6574\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br>\u3000\u3053\u308c\u306b\u3088\u308a\u3001\u30a4\u30f3\u30d5\u30ec\u3084\u91d1\u5229\u306e\u5909\u52d5\u3092\u5b9a\u671f\u7684\u306b\u524d\u63d0\u306b\u53cd\u6620\u3057\u3001\u6295\u8cc7\u6848\u4ef6\u306e\u5272\u5f15\u7387\u3084\u8ca9\u58f2\u4fa1\u683c\u30fb\u539f\u4fa1\u306e\u524d\u63d0\u3092\u6a5f\u52d5\u7684\u306b\u66f4\u65b0\u3067\u304d\u308b\u4f53\u5236\u304c\u6574\u3044\u3001\u300c\u8ca1\u52d9\u306e\u7b4b\u529b\u300d\u304c\u7740\u5b9f\u306b\u5f37\u5316\u3055\u308c\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%81%8B%E7%94%A8%E3%82%B5%E3%82%A4%E3%83%89%EF%BC%9D%E3%82%A4%E3%83%B3%E3%83%95%E3%83%AC%E5%B1%80%E9%9D%A2%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E8%B3%87%E9%87%91%E9%81%8B%E7%94%A8%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%81%AE%E6%8C%81%E3%81%A1%E6%96%B9\"><\/span><strong>\u904b\u7528\u30b5\u30a4\u30c9\uff1d\u30a4\u30f3\u30d5\u30ec\u5c40\u9762\u306b\u304a\u3051\u308b\u8cc7\u91d1\u904b\u7528\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6301\u3061\u65b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>\u3000\u30a4\u30f3\u30d5\u30ec\u7387\u304c\u9ad8\u307e\u308a\u91d1\u5229\u3082\u4e0a\u6607\u3059\u308b\u5c40\u9762\u3067\u306f\u3001\u73fe\u91d1\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3053\u3068\u306e\u5b9f\u8cea\u7684\u306a\u4fa1\u5024\u76ee\u6e1b\u308a\u304c\u5927\u304d\u304f\u306a\u308b\u4e00\u65b9\u3001\u77ed\u671f\u91d1\u878d\u5546\u54c1\u3084\u5b9a\u671f\u9810\u91d1\u306a\u3069\u5b89\u5168\u8cc7\u7523\u306e\u5229\u56de\u308a\u306f\u76f8\u5bfe\u7684\u306b\u6539\u5584\u3057\u307e\u3059\u3002CFO\u306f\u307e\u305a\u3001\u2460\u904b\u8ee2\u8cc7\u91d1\u3068\u3057\u3066\u6700\u4f4e\u9650\u5fc5\u8981\u306a\u73fe\u9810\u91d1\u3001\u2461\u975e\u5e38\u6642\u306b\u5099\u3048\u305f\u6226\u7565\u7684\u306a\u6d41\u52d5\u6027\u30d0\u30c3\u30d5\u30a1\u3001\u2462\u305d\u308c\u3092\u8d85\u3048\u308b\u660e\u3089\u304b\u306a\u4f59\u5270\u8cc7\u91d1\u3068\u3044\u3046\u4e09\u5c64\u3092\u5207\u308a\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>\u2460\u6700\u4f4e\u9650\u306e\u904b\u8ee2\u8cc7\u91d1\u3068\u2461\u30d0\u30c3\u30d5\u30a1\u3092\u9664\u3044\u305f\u2462\u4f59\u5270\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u77ed\u671f\u56fd\u50b5\u3084MMF,\u4fe1\u7528\u30fb\u6d41\u52d5\u6027\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u305f\u3046\u3048\u3067\u306e\u793e\u50b5\u3084CP\u7b49\u3092\u542b\u3080\u77ed\u671f\u904b\u7528\u5546\u54c1\u3078\u306e\u632f\u308a\u5411\u3051\u3001\u3042\u308b\u3044\u306f\u5c06\u6765\u4e88\u5b9a\u3057\u3066\u3044\u305f\u8a2d\u5099\u6295\u8cc7\u3084\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u524d\u5012\u3057\u5b9f\u884c\u306a\u3069\u3001\u30a4\u30f3\u30d5\u30ec\u3068\u91d1\u5229\u3092\u8e0f\u307e\u3048\u305f\u904b\u7528\u65b9\u91dd\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<br>\u3000\u3042\u308f\u305b\u3066\u3001\u5728\u5eab\u3084\u8a2d\u5099\u6295\u8cc7\u306b\u3064\u3044\u3066\u3082\u3001\u30a4\u30f3\u30d5\u30ec\u3092\u7406\u7531\u306b\u5358\u7d14\u306b\u300c\u7a4d\u3080\uff0f\u6025\u3050\u300d\u306e\u3067\u306f\u306a\u304f\u3001\u9700\u8981\u6e1b\u901f\u3084\u9673\u8150\u5316\u306e\u30ea\u30b9\u30af\u3001\u4fdd\u7ba1\u30b3\u30b9\u30c8\u3001\u91d1\u5229\u4e0a\u6607\u306b\u3088\u308bNPV\u306e\u60aa\u5316\u3068\u3044\u3063\u305f\u8981\u7d20\u3092\u3001\u5148\u306e\u30b7\u30ca\u30ea\u30aa\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3068\u9023\u52d5\u3055\u305b\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u3000<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%AA%BF%E9%81%94%E3%82%B5%E3%82%A4%E3%83%89%EF%BC%9D%E5%80%9F%E5%85%A5%E6%A7%8B%E9%80%A0%E3%81%A8%E3%83%90%E3%83%B3%E3%82%AF%E3%83%9F%E3%83%83%E3%82%AF%E3%82%B9%E3%81%AE%E8%A6%8B%E7%9B%B4%E3%81%97\"><\/span><strong>\u8abf\u9054\u30b5\u30a4\u30c9\uff1d\u501f\u5165\u69cb\u9020\u3068\u30d0\u30f3\u30af\u30df\u30c3\u30af\u30b9\u306e\u898b\u76f4\u3057<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3000\u8abf\u9054\u9762\u3067\u306f\u3001\u91d1\u5229\u4e0a\u6607\u3068\u3068\u3082\u306b\u91d1\u878d\u6a5f\u95a2\u306e\u878d\u8cc7\u59ff\u52e2\u3084\u4fa1\u683c\u4ed8\u3051\u3001\u30b3\u30d9\u30ca\u30f3\u30c4\uff08\u5236\u9650\u6761\u9805\uff09\u3001\u30d5\u30a1\u30b7\u30ea\u30c6\u30a3\uff08\u4e0e\u4fe1\u67a0\uff09\u306e\u66f4\u65b0\u6761\u4ef6\u304c\u5909\u5316\u3057\u307e\u3059\u3002<br>\u3000\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u3060\u3051\u306b\u4f9d\u5b58\u305b\u305a\u3001\u30b5\u30d6\u30d0\u30f3\u30af\u3084\u5730\u57df\u91d1\u878d\u6a5f\u95a2\u3001\u30ce\u30f3\u30d0\u30f3\u30af\u3001\u8a3c\u5238\u4f1a\u793e\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u7b49\u3068\u306e\u95a2\u4fc2\u3082\u542b\u3081\u305f\u300c\u30d0\u30f3\u30af\u30df\u30c3\u30af\u30b9\u300d\u3092\u518d\u70b9\u691c\u3057\u3001\u540c\u4e00\u6761\u4ef6\u3067\u306e\u501f\u63db\u3048\u306e\u53ef\u5426\u3084\u6761\u4ef6\u3001\u9577\u671f\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u30e9\u30a4\u30f3\u306e\u8a2d\u5b9a\u4f59\u5730\u3001\u5f15\u304d\u51fa\u3057\u6761\u4ef6\u306e\u7de9\u548c\u53ef\u80fd\u6027\u306a\u3069\u3092\u3001\u56f0\u308b\u524d\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3000\u540c\u6642\u306b\u3001\u8abf\u9054\u30b3\u30b9\u30c8\u304c\u4e0a\u304c\u308b\u5c40\u9762\u3067\u306f\u3001\u8ca0\u50b5\u3067\u306e\u6210\u9577\u3068\u81ea\u5df1\u8cc7\u672c\u3067\u306e\u6210\u9577\u306e\u76f8\u5bfe\u7684\u306a\u9b45\u529b\u5ea6\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4e0a\u5834\u4f01\u696d\u3084\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u306eCFO\u3067\u3042\u308c\u3070\u3001\u516c\u52df\u5897\u8cc7\u3084\u7b2c\u4e09\u8005\u5272\u5f53\u3001\u8ee2\u63db\u793e\u50b5\u306a\u3069\u306e\u30a8\u30af\u30a4\u30c6\u30a3\u8abf\u9054\u624b\u6bb5\u3068\u3001\u914d\u5f53\u653f\u7b56\u30fb\u81ea\u793e\u682a\u8cb7\u3044\u306e\u65b9\u91dd\u3001ROE\uff0fROIC\u3068WACC\u306e\u95a2\u4fc2\u3092\u6539\u3081\u3066\u78ba\u8a8d\u3057\u3001\u3069\u306e\u7a0b\u5ea6\u307e\u3067\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u8a31\u5bb9\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u8cc7\u672c\u653f\u7b56\u306e\u57fa\u672c\u65b9\u91dd\u3092\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%82%81\"><\/span><strong>\u307e\u3068\u3081<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3000\u30a4\u30f3\u30d5\u30ec\u3084\u91d1\u5229\u74b0\u5883\u306fCFO\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u5916\u3067\u3059\u304c\u3001\u305d\u306e\u5f71\u97ff\u3092\u3069\u3046\u6574\u7406\u3057\u3001ALM\u3068\u30b7\u30ca\u30ea\u30aa\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u901a\u3058\u3066\u81ea\u793e\u306eBS\u3068CF\u306b\u843d\u3068\u3057\u8fbc\u3080\u304b\u306f\u3001\u307e\u3055\u306bCFO\u306e\u8155\u306e\u898b\u305b\u3069\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3000\u501f\u5165\u69cb\u9020\u3068\u30d0\u30f3\u30af\u30df\u30c3\u30af\u30b9\u306e\u68da\u5378\u3092\u884c\u3044\u3001\u8907\u6570\u30b7\u30ca\u30ea\u30aa\u306e\u69cb\u7bc9\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u3068\u904b\u7528\u65b9\u91dd\u306e\u660e\u6587\u5316\u3001\u6295\u8cc7\u8a55\u4fa1\u524d\u63d0\u3068\u8cc7\u672c\u653f\u7b56\u306e\u898b\u76f4\u3057\u3092\u901a\u3058\u3066\u3001\u74b0\u5883\u5909\u5316\u3092\u5358\u306a\u308b\u30ea\u30b9\u30af\u3067\u306f\u306a\u304f\u3001\u8ca1\u52d9\u69cb\u9020\u3092\u935b\u3048\u76f4\u3059\u597d\u6a5f\u3068\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u304cCFO\u306b\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3000\u8fd1\u5e74\u306e\u65e5\u672c\u306b\u304a\u3051\u308b\u30a4\u30f3\u30d5\u30ec\u3068\u91d1\u5229\u4e0a\u6607\u306f\u3001\u8abf\u9054\u30b3\u30b9\u30c8\u306e\u4e0a\u6607\u3068\u8cc7\u91d1\u904b\u7528\u74b0\u5883\u306e\u5909\u5316\u3092\u540c\u6642\u306b\u3082\u305f\u3089\u3057\u3001CFO\u306b\u3068\u3063\u3066 PL \u3068 BS \u306e\u524d\u63d0\u304c\u63fa\u3089\u3050\u5c40\u9762\u3067\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3068\u304f\u306b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306eCFO\u3092\u60f3\u5b9a\u3057\u3001\u3044\u307e\u898b\u76f4\u3059\u3079\u304d4\u3064\u306e [&hellip;]<\/p>\n","protected":false},"featured_media":3862,"menu_order":13,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[82,90,92,91],"class_list":["post-3801","column","type-column","status-publish","has-post-thumbnail","hentry","category-column","tag-cfo","tag-90","tag-92","tag-91"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/column\/3801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/column"}],"about":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/types\/column"}],"version-history":[{"count":8,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/column\/3801\/revisions"}],"predecessor-version":[{"id":3816,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/column\/3801\/revisions\/3816"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/media\/3862"}],"wp:attachment":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/media?parent=3801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/categories?post=3801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/tags?post=3801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}