{"id":15868,"date":"2025-01-15T18:46:15","date_gmt":"2025-01-15T09:46:15","guid":{"rendered":"https:\/\/adtechmanagement.com\/minnadepr-column\/?p=15868"},"modified":"2025-01-15T18:48:56","modified_gmt":"2025-01-15T09:48:56","slug":"operating-cash-flow-explained","status":"publish","type":"post","link":"https:\/\/adtechmanagement.com\/minnadepr-column\/2025\/01\/15\/operating-cash-flow-explained\/","title":{"rendered":"\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\uff1f\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u6307\u6a19\u3092\u5fb9\u5e95\u89e3\u8aac\uff01"},"content":{"rendered":"

\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u4e0a\u3067\u6b20\u304b\u305b\u306a\u3044\u300c\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d\u306f\u3001\u4f01\u696d\u306e\u672c\u696d\u304c\u751f\u307f\u51fa\u3059\u73fe\u91d1\u306e\u6d41\u308c\u3092\u793a\u3057\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u57fa\u672c\u7684\u306a\u610f\u5473\u304b\u3089\u8a08\u7b97\u65b9\u6cd5\u3001\u5206\u6790\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u307f\u89e3\u304f\u529b\u3092\u8eab\u306b\u3064\u3051\u3001\u4f01\u696d\u306e\u5065\u5168\u6027\u3092\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n

1. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u4f55\u304b<\/h2>\n

1-1. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5b9a\u7fa9<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u3001\u4f01\u696d\u306e\u4e3b\u305f\u308b\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u73fe\u91d1\u53ce\u652f\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002\u3053\u308c\u306f\u4f01\u696d\u304c\u672c\u696d\u3067\u3069\u308c\u3060\u3051\u306e\u73fe\u91d1\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3092\u8868\u3057\u3001\u4f01\u696d\u306e\u5b89\u5b9a\u3057\u305f\u53ce\u76ca\u529b\u3092\u6e2c\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u60c5\u5831\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

1-2. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u4f4d\u7f6e\u3065\u3051<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4e2d\u3067\u300c\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u672c\u696d\u306e\u53ce\u76ca\u529b\u3092\u793a\u3059\u305f\u3081\u3001\u7279\u306b\u91cd\u8981\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n

2. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n

2-1. \u76f4\u63a5\u6cd5\u306b\u3088\u308b\u8a08\u7b97<\/h3>\n

\u76f4\u63a5\u6cd5\u3067\u306f\u3001\u53ce\u5165\u3068\u652f\u51fa\u3092\u73fe\u91d1\u30d9\u30fc\u30b9\u3067\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff1a<\/p>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc \uff1d \u9867\u5ba2\u304b\u3089\u306e\u73fe\u91d1\u53ce\u5165 \uff0d \u4ed5\u5165\u308c\u306a\u3069\u306e\u73fe\u91d1\u652f\u51fa \uff0d \u4eba\u4ef6\u8cbb \uff0d \u305d\u306e\u4ed6\u55b6\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u73fe\u91d1\u652f\u51fa \uff0b \u305d\u306e\u4ed6\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u306e\u73fe\u91d1\u53ce\u5165<\/p>\n

2-2. \u9593\u63a5\u6cd5\u306b\u3088\u308b\u8a08\u7b97<\/h3>\n

\u9593\u63a5\u6cd5\u3067\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7d14\u5229\u76ca\u3092\u3082\u3068\u306b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc \uff1d \u7d14\u5229\u76ca \uff0b \u6e1b\u4fa1\u511f\u5374\u8cbb \uff0b \u58f2\u4e0a\u50b5\u6a29\u306e\u6e1b\u5c11 \uff0d \u58f2\u4e0a\u50b5\u6a29\u306e\u5897\u52a0 \uff0b \u4ed5\u5165\u50b5\u52d9\u306e\u5897\u52a0 \uff0d \u4ed5\u5165\u50b5\u52d9\u306e\u6e1b\u5c11 \uff0d \u5728\u5eab\u306e\u5897\u52a0 \uff0b \u5728\u5eab\u306e\u6e1b\u5c11<\/p>\n

2-3. \u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306e\u9055\u3044<\/h3>\n

\u76f4\u63a5\u6cd5\u306f\u73fe\u91d1\u306e\u6d41\u308c\u304c\u76f4\u63a5\u7684\u306b\u628a\u63e1\u3067\u304d\u308b\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8a08\u7b97\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u9593\u63a5\u6cd5\u306f\u4f5c\u6210\u304c\u7c21\u5358\u3067\u3042\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

3. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5206\u6790\u30dd\u30a4\u30f3\u30c8<\/h2>\n

3-1. \u30d7\u30e9\u30b9\u304b\u30de\u30a4\u30ca\u30b9\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308c\u3070\u3001\u672c\u696d\u304c\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u72b6\u614b\u3092\u793a\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u3001\u55b6\u696d\u6d3b\u52d5\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u6d88\u8017\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3-2. \u4ed6\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306e\u6bd4\u8f03<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u5168\u4f53\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u3001\u904e\u5270\u306a\u501f\u5165\u308c\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

3-3. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u6bd4\u7387<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u58f2\u4e0a\u9ad8\u3067\u5272\u3063\u305f\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u6bd4\u7387\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u306e\u73fe\u91d1\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u6e2c\u5b9a\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

4. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u91cd\u8981\u6027<\/h2>\n

4-1. \u8ca1\u52d9\u5065\u5168\u6027\u306e\u5224\u65ad<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4f01\u696d\u304c\u81ea\u529b\u3067\u50b5\u52d9\u3092\u8fd4\u6e08\u3057\u3001\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/p>\n

4-2. \u6295\u8cc7\u5bb6\u3084\u50b5\u6a29\u8005\u3078\u306e\u5f71\u97ff<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4f01\u696d\u306e\u4fe1\u7528\u529b\u3084\u5c06\u6765\u7684\u306a\u6210\u9577\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u6295\u8cc7\u5bb6\u3084\u50b5\u6a29\u8005\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u30c7\u30fc\u30bf\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

4-3. \u7d4c\u55b6\u6539\u5584\u306e\u6307\u91dd<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u52d5\u5411\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u6539\u5584\u306e\u305f\u3081\u306e\u6307\u91dd\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001\u30de\u30a4\u30ca\u30b9\u50be\u5411\u304c\u7d9a\u304f\u5834\u5408\u306f\u8fc5\u901f\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

5. \u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u65b9\u6cd5<\/h2>\n

5-1. \u58f2\u4e0a\u306e\u5897\u52a0<\/h3>\n

\u672c\u696d\u306e\u58f2\u4e0a\u3092\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u65b0\u5546\u54c1\u306e\u958b\u767a\u3084\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6226\u7565\u306e\u5f37\u5316\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n

5-2. \u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/h3>\n

\u7121\u99c4\u306a\u652f\u51fa\u3092\u524a\u6e1b\u3057\u3001\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u3092\u76ee\u6307\u3059\u3053\u3068\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

5-3. \u5728\u5eab\u7ba1\u7406\u306e\u6700\u9069\u5316<\/h3>\n

\u904e\u5270\u306a\u5728\u5eab\u3092\u6e1b\u3089\u3057\u3001\u52b9\u7387\u7684\u306a\u5728\u5eab\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u73fe\u91d1\u306e\u6d41\u51fa\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

6. \u307e\u3068\u3081<\/h2>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4f01\u696d\u306e\u672c\u696d\u304c\u751f\u307f\u51fa\u3059\u73fe\u91d1\u306e\u6d41\u308c\u3092\u793a\u3059\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u30d7\u30e9\u30b9\u306e\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u306f\u3001\u5065\u5168\u306a\u8ca1\u52d9\u72b6\u6cc1\u3092\u4fdd\u3064\u305f\u3081\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u305f\u8a08\u7b97\u65b9\u6cd5\u3084\u5206\u6790\u30dd\u30a4\u30f3\u30c8\u3092\u6d3b\u7528\u3057\u3066\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3066\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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