{"id":17054,"date":"2025-01-19T11:02:21","date_gmt":"2025-01-19T02:02:21","guid":{"rendered":"https:\/\/adtechmanagement.com\/minnadepr-column\/?p=17054"},"modified":"2025-01-19T11:04:33","modified_gmt":"2025-01-19T02:04:33","slug":"what-is-roic","status":"publish","type":"post","link":"https:\/\/adtechmanagement.com\/minnadepr-column\/2025\/01\/19\/what-is-roic\/","title":{"rendered":"ROIC\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u7d4c\u55b6\u3078\u306e\u6d3b\u7528\u6cd5\u307e\u3067\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"

ROIC\uff08Return on Invested Capital\uff09\u306f\u3001\u4f01\u696d\u304c\u6295\u4e0b\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3001\u7d4c\u55b6\u306e\u52b9\u7387\u6027\u3092\u6e2c\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001ROIC\u306e\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u6d3b\u7528\u6cd5\u3001\u4ed6\u306e\u6307\u6a19\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1. ROIC\u3068\u306f\u4f55\u304b<\/h2>\n

ROIC\uff08\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\uff09\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u306b\u6295\u3058\u305f\u8cc7\u672c\uff08\u6295\u4e0b\u8cc7\u672c\uff09\u306b\u5bfe\u3057\u3066\u3001\u3069\u308c\u3060\u3051\u52b9\u7387\u7684\u306b\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002ROIC\u306f\u4ee5\u4e0b\u306e\u7279\u5fb4\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002
\n\u30fb\u52b9\u7387\u6027\u306e\u6307\u6a19: \u8cc7\u672c\u306e\u5229\u7528\u52b9\u7387\u3092\u6e2c\u5b9a\u3057\u3001\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002
\n\u30fb\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5224\u65ad: \u77ed\u671f\u7684\u306a\u5229\u76ca\u3067\u306f\u306a\u304f\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u5229\u76ca\u5275\u51fa\u80fd\u529b\u3092\u793a\u3057\u307e\u3059\u3002
\n\u30fb\u6295\u8cc7\u5224\u65ad\u306b\u6709\u7528: \u682a\u4e3b\u3084\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u4fa1\u5024\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3068\u3057\u3066\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

2. ROIC\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n

2-1. ROIC\u306e\u57fa\u672c\u8a08\u7b97\u5f0f<\/h3>\n

ROIC\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

ROIC = NOPAT \u00f7 \u6295\u4e0b\u8cc7\u672c<\/p>\n

NOPAT\uff08Net Operating Profit After Taxes\uff09: \u7a0e\u5f15\u5f8c\u55b6\u696d\u5229\u76ca
\n\u6295\u4e0b\u8cc7\u672c: \u4e8b\u696d\u6d3b\u52d5\u306b\u6295\u5165\u3055\u308c\u305f\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u6709\u5229\u5b50\u8ca0\u50b5\u304b\u3089\u904b\u8ee2\u8cc7\u672c\u3092\u9664\u3044\u305f\u5024\uff09<\/p>\n

2-2. \u8a08\u7b97\u306e\u5177\u4f53\u4f8b<\/h3>\n

\u4ee5\u4e0b\u306b\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n

\u7a0e\u5f15\u5f8c\u55b6\u696d\u5229\u76ca\uff08NOPAT\uff09\u304c10\u5104\u5186
\n\u6295\u4e0b\u8cc7\u672c\u304c50\u5104\u5186<\/p>\n

ROIC = 10\u5104\u5186 \u00f7 50\u5104\u5186 = 20%
\n\u3053\u306e\u5834\u5408\u3001\u6295\u4e0b\u8cc7\u672c1\u5186\u5f53\u305f\u308a20%\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

3. ROIC\u306e\u6d3b\u7528\u6cd5<\/h2>\n

3-1. \u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a<\/h3>\n

ROIC\u306f\u3001\u7d4c\u55b6\u9663\u304c\u8cc7\u672c\u3092\u52b9\u7387\u7684\u306b\u4f7f\u3048\u3066\u3044\u308b\u304b\u3092\u6e2c\u5b9a\u3059\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u7279\u306b\u4ee5\u4e0b\u306e\u5834\u9762\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002
\n\u30fb\u8cc7\u6e90\u914d\u5206\u306e\u6700\u9069\u5316: \u8cc7\u672c\u3092\u6700\u3082\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u4e8b\u696d\u306b\u914d\u5206\u3059\u308b\u5224\u65ad\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002
\n\u30fb\u30b3\u30b9\u30c8\u524a\u6e1b: \u7121\u99c4\u306a\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u3001\u5229\u76ca\u7387\u3092\u9ad8\u3081\u308b\u6307\u6a19\u3068\u3057\u3066\u6d3b\u7528\u3057\u307e\u3059\u3002<\/p>\n

3-2. \u6295\u8cc7\u5224\u65ad\u3078\u306e\u6d3b\u7528<\/h3>\n

\u6295\u8cc7\u5bb6\u306f\u3001\u4f01\u696d\u306eROIC\u3092\u57fa\u306b\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u57fa\u6e96\u304c\u3042\u308a\u307e\u3059\u3002
\n\u30fbROIC\u304c\u9ad8\u3044\u4f01\u696d\uff1a\u52b9\u7387\u7684\u306b\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u3001\u6295\u8cc7\u5bfe\u8c61\u3068\u3057\u3066\u9b45\u529b\u7684\u3067\u3059\u3002
\n\u30fb\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\uff1a\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u7af6\u4e89\u512a\u4f4d\u6027\u3092\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002<\/p>\n

4. ROIC\u3068\u4ed6\u306e\u6307\u6a19\u3068\u306e\u9055\u3044<\/h2>\n

4-1. ROIC\u3068ROE\u306e\u9055\u3044<\/h3>\n

ROIC\u3068ROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u306f\u6df7\u540c\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u70b9\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

ROIC: \u4e8b\u696d\u306b\u6295\u5165\u3055\u308c\u305f\u5168\u3066\u306e\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u4ed6\u4eba\u8cc7\u672c\uff09\u306b\u5bfe\u3059\u308b\u52b9\u7387\u6027\u3092\u6e2c\u5b9a\u3002
\nROE: \u81ea\u5df1\u8cc7\u672c\u306e\u307f\u306b\u6ce8\u76ee\u3057\u3001\u305d\u306e\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3002
\nROIC\u306e\u65b9\u304c\u5e83\u7bc4\u56f2\u306e\u8cc7\u672c\u3092\u8003\u616e\u3059\u308b\u305f\u3081\u3001\u3088\u308a\u5305\u62ec\u7684\u306a\u6307\u6a19\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n

4-2. ROIC\u3068ROI\u306e\u9055\u3044<\/h3>\n

ROI\uff08Return on Investment\uff09\u3068ROIC\u3082\u985e\u4f3c\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

ROI: \u5358\u4e00\u306e\u6295\u8cc7\u6848\u4ef6\u306e\u53ce\u76ca\u6027\u3092\u6e2c\u5b9a\u3059\u308b\u6307\u6a19\u3002
\nROIC: \u4f01\u696d\u5168\u4f53\u306e\u8cc7\u672c\u52b9\u7387\u3092\u6e2c\u5b9a\u3059\u308b\u6307\u6a19\u3002<\/p>\n

5. ROIC\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n

5-1. \u30b3\u30b9\u30c8\u524a\u6e1b<\/h3>\n

\u4f01\u696d\u304cROIC\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u7121\u99c4\u306a\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u53d6\u308a\u7d44\u307f\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n

\u30fb\u88fd\u9020\u30b3\u30b9\u30c8\u306e\u898b\u76f4\u3057
\n\u30fb\u9593\u63a5\u8cbb\u306e\u524a\u6e1b<\/p>\n

5-2. \u8cc7\u672c\u52b9\u7387\u306e\u5411\u4e0a<\/h3>\n

\u6295\u4e0b\u8cc7\u672c\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u3082ROIC\u5411\u4e0a\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u65bd\u7b56\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u4e0d\u8981\u306a\u8cc7\u7523\u306e\u58f2\u5374: \u904e\u5270\u306a\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3066\u6295\u4e0b\u8cc7\u672c\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002
\n\u4e8b\u696d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u6700\u9069\u5316: \u53ce\u76ca\u6027\u306e\u4f4e\u3044\u4e8b\u696d\u304b\u3089\u64a4\u9000\u3057\u3001\u9ad8\u53ce\u76ca\u4e8b\u696d\u306b\u8cc7\u672c\u3092\u96c6\u4e2d\u3055\u305b\u307e\u3059\u3002<\/p>\n

6. ROIC\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<\/h2>\n

6-1. \u30e1\u30ea\u30c3\u30c8<\/h3>\n

\u30fb\u7d4c\u55b6\u52b9\u7387\u3092\u6e2c\u5b9a\u3067\u304d\u308b
\n\u30fb\u9577\u671f\u7684\u306a\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u53ef\u80fd
\n\u30fb\u6295\u8cc7\u5bb6\u306b\u5bfe\u3059\u308b\u8aac\u660e\u529b\u304c\u5411\u4e0a<\/p>\n

6-2. \u6ce8\u610f\u70b9<\/h3>\n

ROIC\u306f\u512a\u308c\u305f\u6307\u6a19\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u77ed\u671f\u7684\u306a\u8996\u70b9\u3067\u306f\u4e0d\u9069\u5207: \u9577\u671f\u7684\u306a\u53ce\u76ca\u6027\u3092\u6e2c\u5b9a\u3059\u308b\u6307\u6a19\u3067\u3042\u308b\u305f\u3081\u3001\u77ed\u671f\u7684\u306a\u7d4c\u55b6\u5224\u65ad\u306b\u306f\u5411\u304d\u307e\u305b\u3093\u3002
\n\u696d\u754c\u9593\u306e\u6bd4\u8f03\u306f\u56f0\u96e3: \u696d\u754c\u3054\u3068\u306b\u8cc7\u672c\u69cb\u9020\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u540c\u696d\u4ed6\u793e\u9593\u3067\u306e\u6bd4\u8f03\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n

7. ROIC\u306e\u91cd\u8981\u6027\u3068\u4eca\u5f8c\u306e\u5c55\u671b<\/h2>\n

ROIC\u306f\u3001\u4f01\u696d\u4fa1\u5024\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6307\u6a19\u3067\u3042\u308a\u3001\u7d4c\u55b6\u6226\u7565\u3084\u6295\u8cc7\u5224\u65ad\u306b\u304a\u3044\u3066\u6b20\u304b\u305b\u306a\u3044\u5b58\u5728\u3067\u3059\u3002\u4eca\u5f8c\u3001\u74b0\u5883\u554f\u984c\u3084SDGs\u306e\u89b3\u70b9\u304b\u3089\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u55b6\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306eROIC\u306e\u6d3b\u7528\u304c\u307e\u3059\u307e\u3059\u91cd\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046<\/p>\n","protected":false},"excerpt":{"rendered":"

ROIC\uff08Return on Invested Capital\uff09\u306f\u3001\u4f01\u696d\u304c\u6295\u4e0b\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3001\u7d4c\u55b6\u306e\u52b9\u7387\u6027\u3092\u6e2c\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001ROIC\u306e\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u6d3b\u7528\u6cd5\u3001\u4ed6\u306e\u6307\u6a19\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"spay_email":"","footnotes":""},"categories":[33],"tags":[],"class_list":["post-17054","post","type-post","status-publish","format-standard","hentry","category-business"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts\/17054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/comments?post=17054"}],"version-history":[{"count":3,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts\/17054\/revisions"}],"predecessor-version":[{"id":17057,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts\/17054\/revisions\/17057"}],"wp:attachment":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/media?parent=17054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/categories?post=17054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/tags?post=17054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}