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プロフィール

【ブログのビジョンと自己紹介】まっすーって誰?

2021年2月10日 まっすー

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ご覧いただきありがとうございます。 このブログを運営している「まっすー」です。 「まっすーって何をしている人?」 「このブログではどんな情報 …

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原価計算

製造業で利益が出ない7つの原因|売上が増えても儲からない理由と改善策

2026年11月12日 まっすー

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どうも、業務改善ラボのまっすーです。 「売上は順調に増えているのに、なぜか利益が出ない」 「工場は忙しく、生産数量も増えている。 …

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原価計算

【2026年版】製造業の価格転嫁の進め方|値上げ率の計算方法と価格交渉資料の作り方

2026年11月6日 まっすー

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原材料費や人件費が上がったとき、製品価格を何%値上げすればよいのでしょうか。 例えば、製品1個当たりの原価が850円から930円に上昇 …

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Excel・VBA

【無料Excel付き】原価差異分析を自動化する方法|材料費・労務費・製造間接費を一括管理

2026年11月1日 まっすー

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どうも、業務改善ラボのまっすーです。 製造業の原価管理では、毎月さまざまな原価差異が発生します。 材料費の価格差異・数量差異、労 …

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Excel・VBA

【無料Excel付き】予算実績管理ダッシュボードの作り方!部門別の予実差異と年間見通しを可視化

2026年10月27日 まっすー

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毎月の予算実績管理で、各部門から集めたExcelを手作業で集計していませんか? 予算と実績の差額を計算するだけでなく、部門別の比較、営 …

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Power Query

Excelで製造間接費差異を計算・グラフ化する方法|シュラッター図とPower Queryで月次分析を効率化

2026年10月24日 まっすー

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製造間接費の予算差異や操業度差異について、計算方法は理解できても、実際の業務でExcelをどのように作ればよいか悩むことはありませんか?  …

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原価計算

製造間接費差異の計算方法をわかりやすく解説!予算差異・操業度差異を図解

2026年10月22日 まっすー

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「製造間接費が予算を超えているけれど、何が原因なのだろう?」 「生産量が減っただけなのに、原価差異が悪化しているのはなぜ?」 製 …

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原価計算

製造間接費の配賦基準はどう決める?6つの具体例でわかる原価管理の実務

2026年10月20日 まっすー

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「製造間接費をもっと正確に配賦したい。でも、細かくすると現場の入力が増えてしまう」 「製品別の利益を計算しているものの、配賦基準を変え …

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Power Query

製造間接費の配賦をExcelで自動化|Power Query無料サンプル付き

2026年10月18日 まっすー

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製造間接費を製品別に配賦するExcel作業を、毎月繰り返していませんか。 「工場の電気代や減価償却費を、製品ごとに振り分けたい」  …

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Power Query

Power Queryで2つのCSVを自動比較!数量差異・単価差異も分析【無料ツール付き】

2026年10月16日 まっすー

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「2つのCSVファイルを比較して、何があって、何がないのかを確認したい」 「数量や単価が変わった結果、金額にいくら影響したのかを調べた …

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Power Query

Power Queryで予実差異分析を自動化!数量・単価・為替差異の計算方法【無料Excel付き】

2026年10月14日 まっすー

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毎月の予実差異分析で、SAPなど基幹システムからCSVを出力し、Excelにコピー&ペーストしていませんか? 予算データと実績データを …

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