{"id":78684,"date":"2025-02-20T11:59:37","date_gmt":"2025-02-20T11:59:37","guid":{"rendered":"https:\/\/www.board.com\/resources\/12-best-practices-financial-planning-and-analysis-guide-jp\/"},"modified":"2025-02-25T19:31:30","modified_gmt":"2025-02-25T19:31:30","slug":"12-best-practices-financial-planning-and-analysis-guide-jp","status":"publish","type":"resource","link":"https:\/\/wwwstg.board.com\/jp\/resources\/12-best-practices-financial-planning-and-analysis-guide-jp","title":{"rendered":"FP&#038;A 12\u306e\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\uff08\u8ca1\u52d9\u8a08\u753b\u3001\u4e88\u7b97\u7de8\u6210\u3001\u5206\u6790\uff09"},"content":{"rendered":"\t<section id=\"block_2909b44c7026e5c13c6e02dc082d35ba-\" class=\"block block--spc columns-block block-hero-bubble grid grid--2 block-margin-bottom\">\n\t\t<div class=\"breadcrumb-bar bg-brand-pearl\">\n\t\t\t<div class=\"container\">\n\t\t\t\t\t\t\t\t\t\t<nav aria-label=\"Breadcrumb\" class=\"d-flex flex-wrap list-unstyled mb-0 breadcrumbs\"><ol class=\"d-flex mb-0 align-items-center list-unstyled gap-1\"><li><a href=\"https:\/\/wwwstg.board.com\/jp\">Home<\/a><\/li><\/ol><li class=\"mb-0 d-flex breadcrumb-back-to-link\"><a href=\"https:\/\/wwwstg.board.com\/jp\">\u623b\u308b Home<\/a><\/li><\/nav>\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"container\">\n\t\t\t<div class=\"columns-block-row\">\n\t\t\t\t\t\t\t\t\n\t\t<div class=\"column-content d-flex align-items-center\">\n\t\t<div class=\"hero-grad-left\">\n\t\t\t<div class=\"hero-grad-copy\">\n\t\t\t\t\t\t\t\t\n\t\n\t<h1 class=\"wp-block-heading\">FP&#038;A 12\u306e\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\uff08\u8ca1\u52d9\u8a08\u753b\u3001\u4e88\u7b97\u7de8\u6210\u3001\u5206\u6790\uff09<\/h1>\n\t\n\n\t\n\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n\n\n\t\t<div class=\"column-content text-start align-self-start\">\n\t\t<div class=\"hero-grad-right\">\n\t\t\n\t\t\t\t\t<img decoding=\"async\" class=\"hero-bubbles-bg hero-bubbles-bg--large\" src=\"https:\/\/wwwstg.board.com\/wp-content\/themes\/board\/assets\/images\/bubbles.svg\" alt=\"\" \/>\n\t\t\n\t\t\n\t\n\n<div style=\"position: relative; z-index: 0;\" class=\"wp-block-boardflow-marketo-board-marketo-form\">\n\n      <div class=\"form-wrapper\">\n    \n    <div class=\"form-renderer-wrapper\">\n\n      \n        \n        <div class=\"mktoForm\" data-init=\"marketo-form\" data-marketo=\"2327\" data-success-url=\"https:\/\/wwwstg.board.com\/jp\/thank-you-resource\" data-tracking-category=\"document\" data-additional-params=\"formType:document\" data-submit-loading-label=\"Just a moment...\" data-on-variant-reset-load=\"boardflow_marketo_form_on_variant_reset_load\" data-label-translations=\"{&quot;Email:&quot;:&quot;\\u30e1\\u30fc\\u30eb\\u30a2\\u30c9\\u30ec\\u30b9:&quot;}\" data-bottom-fields=\"privacywebform\">\n          <div class=\"mktoFormRow\">\n            <div class=\"mktoFieldDescriptor mktoFormCol\">\n\t<div 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class=\"mktoClear\"><\/div>\n\t<\/div>\n\t<div class=\"mktoClear\"><\/div>\n<\/div>          <\/div>\n\n          <div class=\"mktoFormRow full-width mb-3\">\n            <div class=\"mktoFieldDescriptor mktoFormCol\">\n              <div class=\"mktoOffset\"><\/div>\n              <div class=\"mktoFieldWrap mktoRequiredField placeholder-wave\">\n                <span class=\"placeholder w-75\">&nbsp;<\/span>\n                <div class=\"mktoGutter mktoHasWidth\"><\/div>\n                <div class=\"mktoClear\"><\/div>\n              <\/div>\n              <div class=\"mktoClear\"><\/div>\n            <\/div>\n\n          <\/div>\n\n          <div class=\"mktoButtonRow\">\n            <span class=\"mktoButtonWrap mktoSimple placeholder-wave\">\n              <button disabled type=\"submit\" class=\"mktoButton placeholder rounded-pill bg-blue\">&nbsp;<\/button>\n            <\/span>\n          <\/div>\n        <\/div>\n\n          <\/div>\n\n        <\/div>\n  <\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n\t\t<section id=\"block_18eb0e0c2d34e7b5e9959c19db2a1e31-1\" class=\"block block--spc columns-block \">\n\t\t<div class=\"container position-relative\">\n\t\t\t<div class=\"columns-block-row\">\n\t\t\t\t\t\t\t\t\n\t\t<div id=\"block_5cff4493f8ff07684a8a4a08940491ef\" class=\"column-content   text-start align-self-start\">\n\t\t\n\t\n<p>\u8ca1\u52d9\u8cac\u4efb\u8005\uff08CFO)\u306e\u591a\u304f\u306f\u3001\u73fe\u72b6\u306e\u8ca1\u52d9\u8a08\u753b\u3001\u5206\u6790\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u6e80\u8db3\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u30ea\u30bd\u30fc\u30b9\u3092\u8cbb\u3084\u3059\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u308f\u305a\u304b\u306a\u4fa1\u5024\u3057\u304b\u3082\u305f\u3089\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u611f\u3058\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u300cFP&amp;A\u306e\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u306f\u4f55\u304b\uff1f\u300d\u3068\u3044\u3046\u554f\u3044\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7b54\u3048\u306f\u3001\u904e\u53bb\u306e\u7d4c\u9a13\u3001\u9038\u8a71\u3001\u91d1\u878d\u96d1\u8a8c\u306e\u30c8\u30ec\u30f3\u30c9\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u30c7\u30fc\u30bf\u306b\u3088\u308b\u88cf\u4ed8\u3051\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u00a0\u00a0\u00a0<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\nThe Institute of Management Accountants (IMA)\u00a0 \u306f\u3001\u4e16\u754c\u306e700\u4ee5\u4e0a\u306e\u7d44\u7e54\u3092\u5bfe\u8c61\u306b\u3001\u6700\u3082\u6210\u529f\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001FP&#038;A\uff08\u8ca1\u52d9\u8a08\u753b\u30fb\u5206\u6790\uff09\u3068\u3044\u3046\u70b9\u306b\u304a\u3044\u3066\u4ed6\u793e\u3068\u4f55\u304c\u9055\u3046\u306e\u304b\u306b\u6ce8\u76ee\u3057\u305f\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3057\u305f\u3002\n<\/blockquote>\n\n<p>\u672c\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u306b\u306f\u3001\u8cb4\u793e\u306e\u696d\u52d9\u306b\u304a\u5f79\u7acb\u3066\u3044\u305f\u3060\u3051\u308b\u3088\u3046\u306b\u8abf\u67fb\u7d50\u679c\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b<strong>12\u306e\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9<\/strong>\u3092\u7e8f\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<p>\u00a0<\/p>\n\n\n<p><strong>\u662f\u975e\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\n\t\n\t<\/div>\n\n\t\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\t\t<section 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href=\"https:\/\/wwwstg.board.com\/jp\/resources\/%e6%ac%a1%e4%b8%96%e4%bb%a3%e3%83%aa%e3%83%86%e3%83%bc%e3%83%ab%e3%83%97%e3%83%a9%e3%83%b3%e3%83%8b%e3%83%b3%e3%82%b0-%e7%a2%ba%e4%bf%a1%e3%81%ab%e5%9f%ba%e3%81%a5%e3%81%8f%e6%84%8f%e6%80%9d%e6%b1%ba\" class=\"btn-link btn-link--primary btn-link--arrow\" aria-label=\"Download the \u30a2\u30ca\u30ea\u30b9\u30c8\u30ec\u30dd\u30fc\u30c8\">\n\t\t\t\t\t\t\t\t\t<div class=\"ratio ratio-16x9\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/wwwstg.board.com\/wp-content\/uploads\/2025\/12\/1280x800_wordpress_Board_InfoBrief-IDC-768x480.jpg\" alt=\"\u6b21\u4e16\u4ee3\u30ea\u30c6\u30fc\u30eb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0: \u78ba\u4fe1\u306b\u57fa\u3065\u304f\u610f\u601d\u6c7a\u5b9a\u306b\u3088\u308a\u3001\u8a08\u753b\u7b56\u5b9a\u3067\u7af6\u4e89\u512a\u4f4d\u3092\u5b9f\u73fe\" loading=\"lazy\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t<div class=\"card-body\">\n\t\t\t\t\t\t\t<span class=\"card-cat\">\n\t\t\t\t\t\u30a2\u30ca\u30ea\u30b9\u30c8\u30ec\u30dd\u30fc\u30c8\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\t<p class=\"card-title\">\n\t\t\t\t\u6b21\u4e16\u4ee3\u30ea\u30c6\u30fc\u30eb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0: \u78ba\u4fe1\u306b\u57fa\u3065\u304f\u610f\u601d\u6c7a\u5b9a\u306b\u3088\u308a\u3001\u8a08\u753b\u7b56\u5b9a\u3067\u7af6\u4e89\u512a\u4f4d\u3092\u5b9f\u73fe\t\t\t<\/p>\n\n\t\t\t\n\t\t\t\n\t\t\t<div class=\"card-nav\">\n\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wwwstg.board.com\/wp-content\/themes\/board\/assets\/images\/icons\/document.svg\" alt=\"Download the \u30a2\u30ca\u30ea\u30b9\u30c8\u30ec\u30dd\u30fc\u30c8\" height=\"22\" width=\"22\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t<span>Download the \u30a2\u30ca\u30ea\u30b9\u30c8\u30ec\u30dd\u30fc\u30c8<\/span>\n\t\t\t\t<span class=\"ico icon-chevron-right\" aria-hidden=\"true\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/a>\n<\/article>\n<article class=\"card card--resource\">\n\t\t<a href=\"https:\/\/wwwstg.board.com\/jp\/resources\/%e3%83%aa%e3%83%86%e3%83%bc%e3%83%ab%e3%83%88%e3%83%ac%e3%83%b3%e3%83%892026\" class=\"btn-link btn-link--primary btn-link--arrow\" aria-label=\"Download the Infographic\">\n\t\t\t\t\t\t\t\t\t<div class=\"ratio ratio-16x9\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/wwwstg.board.com\/wp-content\/uploads\/2026\/01\/1280x800_Board_wordpress_Brochure_Retail-Trends-2026-768x480.jpg\" alt=\"\u30ea\u30c6\u30fc\u30eb\u30c8\u30ec\u30f3\u30c92026\" loading=\"lazy\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t<div class=\"card-body\">\n\t\t\t\t\t\t\t<span class=\"card-cat\">\n\t\t\t\t\tInfographic\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\t<p class=\"card-title\">\n\t\t\t\t\u30ea\u30c6\u30fc\u30eb\u30c8\u30ec\u30f3\u30c92026\t\t\t<\/p>\n\n\t\t\t\n\t\t\t\n\t\t\t<div class=\"card-nav\">\n\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" 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