ãã®åºçç©ã§ã¯ãäŒç€Ÿã®å éšåžå Žãå¿ èŠãªçç±ã«ã€ããŠè©±ãããããæ§ç¯ããæ¹æ³ã«é¢ããããã€ãã®å®çšçãªã¢ããã€ã¹ãæäŸããŸãã
ç§ã®å人ïŒåºåãé¿ããããã«åœŒãåãããšåŒãŒãïŒ ã¯ ã15幎éããžãã¹ã管çããããã®æ å ±ã·ã¹ãã ãäœæããŠããŸããã 圌ã¯ãã£ãšåãããã®åéã«åŸäºããŠããã圌ã®ä»¥åã®è·æ¥-è»äºæŠéæ©ãšçææ©ã®æŠããã·ãã¥ã¬ãŒãããããã®æ°åŠã²ãŒã çè«ã®äœ¿çš-ã¯éèŠããªããªã£ãã
é·ãéãç§ã¯åœŒã®æŽ»åããunningãªããªãã¯ãšã競åä»ç€Ÿãããæå©ãªç¹ãåŸãããšãã§ãã䟿å©ãªæ¹åçã®ã»ããã ãšèããŠããŸããã
ããããä»ã§ã¯ãæ å ±ã·ã¹ãã ã®ç®¡çäžã«ããäŒæ¥ããé¢éžããå§ããŸããã ã·ã¹ãã ã®éå§ãã6ã12ãæåŸãåäŒæ¥ã¯ãã©ã¹ã®ãã£ãã·ã¥ãããŒã®ã¿ã瀺ãã売äžãå°ãªããšã2åã«å¢ãããŸããã åŸæ¥å¡ã®çµŠäžãå€§å¹ ã«å¢å ããŸããã ããã«ãå瀟ã¯ãåžå Žã®äžæ³ãçµæžå±æ©ã®ç¶æ³ã§ãããã€ãããã¯ã«æé·ãç¶ããŸããã
ãã®ãããªå®å®ããçµæã¯ãusingãªãããŒã·ã§ã³ãã䜿çšããåçŽãªå¹æã§ã¯èª¬æã§ããªãããšãæããã«ãªããWã管çã·ã¹ãã ã®ãã¹ãŠãå®å šã«ç解ãããåŒãå°ãåºããããšãæã¿ãŸããããªã© ç§ã®ç解ãè¶ ããŠããŸãã-çµå±ã®ãšãããç§ã¯18幎éã³ã³ãµã«ãã£ã³ã°ã§åããŠããåçŽã§å æ°ãªçè«ç©çåŠè ã§ãã
ãã®çµæãç§ã¯åœŒã®çµå¶ã®ããããããå¥ã ã«å匷ããããšã«èªåèªèº«ãéå®ããåãªã人éã®èšèªã§å®åŒåã§ããç§èªèº«ã®èª¬æãæãã€ããŸããã ãã¡ããã以äžã«ç€ºãçµè«ã¯ãã¹ãŠãåæ°ãšã®ãããã®åé¡ã®è°è«ã«åºã¥ããŠããã圌ã®åæãåŸãŠå ¬éãããŠããŸãã
ç§ãããŸããŸç¢ºç«ããããã«ãWæ°ã®äž»ãªãããªãã¯ãã¯ã圌ãäŒæ¥ã®éå¹çæ§ã®äž»èŠãªçç±ãç解ããå¯èœãªéããããæé€ããããšã§ãã
Wæ°ã䜿çšããäž»ãªã¢ãããŒãã¯ãåäžã®äŒæ¥ã§èªç±åžå Žé¢ä¿ãæ§ç¯ããããšã§ããããããŸããåžå Žã®æ§è³ªãšäŒæ¥ã®æ§è³ªã®çè«çåºç€ã«ã€ããŠå°ã詳ãã説æããŸãã ãããè¡ãããã«ã ããã«ãã»ã³ãŒã¹ ïŒ ããã«ãã»ããªãŒã»ã³ãŒã¹ ã1991幎ããŒãã«çµæžåŠè³ïŒãçå®ããåžå ŽãšäŒæ¥ã«é¢ããèŠè§£ã®ã·ã¹ãã ãéåžžã«ç°¡æœã«æŠèª¬ããŸãã
次ã«ãåžå£²äŒç€Ÿã®äŸã䜿çšããŠãåæ°ã®çµå¶ã¢ãã«ãã©ã®ããã«å®è¡ããããã詳现ã«èª¬æããŸãã
Wæ°ã1Cã«åºã¥ããŠã·ã¹ãã ãæ§ç¯ããŠããããšã«ããã«æ°ä»ããŸããã ãã ããããã¯åºæ¬çãªèŠä»¶ã§ã¯ãããŸããã ã¯ãŒã¯ãããŒãã¹ããŒã¿ã¹ããŠãŒã¶ãŒããŒã«ãã¢ã¯ã»ã¹æš©ãªã©ã®ããŒã«ãå«ãææ°ã®ããžã¿ã«ãã¯ãããžãŒãé©ããŠããŸãã
åžå Žã®æ§è³ª
å€ãã®çµæžåŠã®æç§æžã¯ã森æã®ç«¯ã«ããå人éã§ãªã³ãŽã®å®ã亀æããããšã«ããã貿æã®å©ç¹ã説æããŠããŸãã ãã¡ããããã®ã¢ãããŒãã¯ãååŒãå©çãããããçç±ã説æããŸãããååŒã®ç¯å²ãšååŒãããååã®çš®é¡ã決å®ããèŠå ã«ã¯åœ±é¿ããŸããã
åžå Žã®åµé ã¯èµ·æ¥å®¶ã®ããžãã¹ã§ãããé·ãæŽå²ããããŸãã äžäžã®ã€ã®ãªã¹ã§ã¯ãèŠæ¬åžãšåžå Žã¯ãç宀ã®ç¹æš©ãäžããããå人ã«ãã£ãŠçµç¹ãããŸããã 圌ãã¯ãå ¬æ£ãŸãã¯åžå Žãä¿æããããã«å¿ èŠãªæœèšãæäŸããã ãã§ãªããå®å šã«å¯Ÿãã責任ãè² ãïŒæ¯èŒç匱ãæ¿åºã®ãã®ãããªäžå®å®ãªæ代ã«éåžžã«éèŠïŒãçŽäºã解決ããããè£å€æãè£å®ããŸããïŒå ¬æ£è£å€æïŒ
æéãçµã€ã«ã€ããŠãäŒçµ±çãªåžå Žã®åœ¹å²ã¯æžå°ããæ°ããåžå ŽãåºçŸããæ ªåŒãååååŒæãªã©ãçŸä»£çµæžã§ãåæ§ã«éèŠãªäœçœ®ãå ããŸããã éåžžã圌ãã¯ååŒã®ããã«èªåã®ïŒãŸãã¯åããïŒæœèšãæäŸãããã¬ãŒããŒïŒäº€æã¡ã³ããŒïŒã®ã°ã«ãŒãã«ãã£ãŠçµç¹ãããŸãã
ãã¹ãŠã®ååŒæã¯ããããã®åžå Žã§ååŒãã人ã ã®æŽ»åïŒååŒã«å²ãåœãŠãããæéãååŒã®å¯èœæ§ã®ãã察象ãåœäºè ã®è²¬ä»»ãå¥çŽæ¡ä»¶ãªã©ïŒãéåžžã«æ éã«èŠå¶ãããããããçŽäºã解決ãããããã«å¯ŸããŠå¶è£ãé©çšããããã®ã¡ã«ããºã ãæäŸããŸã亀æã®èŠåã«éåããŠããŸãã
çµæžåŠè ããã°ãã°å®å šãªåžå Žãšå®å šãªç«¶äºã®äŸãšåŒã¶ãããã®ååŒæãã詳现ãªæ¥åèŠå¶ã®ããåžå Žã§ããããšãéåžžã«éèŠã§ãïŒãããŠããã¯æ¿åºèŠå¶ã®å¯èœæ§ã«è¿œå ãããŸãïŒã ãã®ããšãããå®ç§ãªç«¶äºã®ãããªãã®ãååšããããã«ã¯ãéåžžãèŠåãšå¶éã®è€éãªã·ã¹ãã ãå¿ èŠã§ããããšãããããŸãã
ã§ã¯ã森ã®ç«¯ã§ååã®äº€æã誰ãçŠæ¢ããŠããªãå Žåãåå亀æãªã©ã®å³å¯ã«èŠå¶ãããæ§é ãå¿ èŠãªã®ã¯ãªãã§ããïŒ
ååŒæã¯ããããååŒã³ã¹ãã«é¢é£ä»ããããŠãããååŒã³ã¹ããåæžããŠååŒéãå¢ããã«ã¯åžå Žãªã©ã®æ§é ãå¿ èŠã§ããããšãããããŸãã
Ronald Coaseã¯ããã©ã³ã¶ã¯ã·ã§ã³ã³ã¹ãã次ã®ããã«å®çŸ©ããŸãã
ãåžå ŽååŒãè¡ãããã«ã¯ã誰ãšååŒãç· çµããã®ãæãŸãããã決å®ããååŒãç· çµãããçžæã«ãã®æ¡ä»¶ã«ã€ããŠéç¥ããäºå亀æžãè¡ããå¥çŽãæºåããå¥çŽã®æ¡ä»¶ãæºããããŠããããšã確èªããããã®æ å ±ãåéããå¿ èŠããããŸããããã«ãã
次ã«ãããŒã«ãã³ïŒããŒã«ãã³CJïŒã¯ããã©ã³ã¶ã¯ã·ã§ã³ã³ã¹ãã®æŠå¿µãäœæããŸããããããã¯ããæ å ±ã®åéãšåŠçã亀æžãšææ決å®ãå¶åŸ¡ã®å®è¡ãå¥çŽæ¡ä»¶ã®å±¥è¡ã®ã³ã¹ããã§ãã
ãã®ååŒæã¯ã売ãæãšè²·ãæã®äž¡æ¹ã®åžå Žåå è ãååŒã³ã¹ãã®å€§éšåããç¯çŽããã売ããããè²·ãããªã©ã®ä¿¡å·ã®åçŽãªããåããžã®çžäºäœçšãæžãããŸãã ãã¹ãŠã®æ¥åã®è©³çŽ°ãªèŠå¶ã貿æããã»ã¹ã®æ§ç¯ãšçµ±åããããŠãã¡ãããåžå Žåå è ã®å®å šãã€ã¿ã€ã ãªãŒãªæ å ±ãµããŒãã«ãã£ãŠãããéæãããããšãç¹°ãè¿ãå¿ èŠã¯ãããŸããã
äŒæ¥ã®æ§è³ª
ãªãäŒæ¥ãååšããã®ã§ããïŒ ãªãå¿ èŠãªã®ã§ããïŒ
äžäžã®è·äººå¶äœãã©ã®ããã«çµç¹ãããããæãåºããŠãã ããã ãã£ãªããžãäœãããã«ããã£ãªããžã¯ãŒã«ãŒã¯ãéå¶å±ããéã倧工ããæšæãç¹å·¥ãªã©ããçå°ãè²·ããŸããã 銬è»ã®äœæã«çŽæ¥çãŸãã¯éæ¥çã«åå ãããã¹ãŠã®äººã¯ãç¬ç«ããäºæ¥åäœãšããŠè¡åããŸããã
ãªãã³ãŒããã³ã¯äŒç€Ÿãäœããéå¶å±ã倧工ãç¹å·¥ãéããªãã£ãã®ã§ããïŒ æããã«ããã®æ¹æ³ã§ããžãã¹ãè¡ãã³ãŒããã³ã«ãšã£ãŠãç¹å®ã®å©ç¹ããããŸããã
第äžã«ã圌ã¯ééã泚æãããšãã«ã®ã¿å補åãè³Œå ¥ããŸããã 第äºã«ã圌ã¯åžå Žã§æé«ã®äŸ¡æ Œã§æé«ã®å補åãéžã¶ããšãã§ããŸããã 第äžã«ã銬è»ã®æ³šæããªãã£ãå Žåã圌ã¯éå¶å±ã倧工ãç¹å·¥ã«åŒ·å¶çãªããŠã³ã¿ã€ã ãæ¯æãå¿ èŠããããŸããã§ããã 第4ã«ãã³ãŒããã³ã¯ãç¹å®ã®åã±ãŒã¹ã§å¿ èŠãªå補åãæ£ç¢ºã«åãµãã©ã€ã€ãŒãšäº€æžããæ©äŒããããŸããã ãŸããäœããã®çç±ã§ãµãã©ã€ã€ãŒã«ãã£ãŠè£œé ãããæ¬ é¥ã®ããå補åã®è²»çšãè² æ ããå¿ èŠããããŸããã§ããã
èšãæããã°ãã³ãŒããã³ã¯èªç±åžå Žã«åºæã®ãã¹ãŠã®å©ç¹ãšããã«çµã¿èŸŒãŸããäŸ¡æ Œã¡ã«ããºã ã享åããŸããã çç£ãäŸ¡æ Œã®åãã«ãã£ãŠé§åãããå Žåãäžè¬ã«çµç¹ã®å€éšã§å®è¡ã§ããŸãã
äžæ¹ã ãã³ãªãŒãã©ãŒããåãæ¹æ³ã§èªåè»ã®çç£ãæŽçããããšããå Žåãçç£èŠæš¡ãšè»äž¡ãšæ¯èŒããèªåè»ã®èšèšã®è€éããèãããšã圌ã¯æ¯åä¿¡ããããªãã»ã©ã®æ°ã®ãã©ã³ã¶ã¯ã·ã§ã³ãè¡ããªããã°ãªããŸããã
åãã©ã³ã¶ã¯ã·ã§ã³ã«ã¯ããã³ãªãŒãã©ãŒãã®ãã©ã³ã¶ã¯ã·ã§ã³ã³ã¹ããå«ãŸãããã®ãããªä¿¡ããããªãã»ã©ã®æ°ã®ãã©ã³ã¶ã¯ã·ã§ã³ãå®äºã§ãããšããŠãã圌ã®ããžãã¹ã¯éåžžã«ã³ã¹ããããããŸãã
ãã®ããã«ãäŒæ¥ã®åºçŸã¯çç£ããã»ã¹ã®èŠæš¡ãšè€éãã®å¢å€§ã«ãã£ãŠåŒãèµ·ããããååŒã³ã¹ãã®å¢å ãšããåé¡ãžã®é©å¿ã®äžåœ¢æ ã§ããã
äŒç€Ÿã®å€ã§ã¯ãçç£ã¯åžå ŽäŸ¡æ Œã®åãã«åŸå±ãã調æŽã¯åžå Žã§ã®é£ç¶ãã亀ææ¥åã®çµæã§ãã 瀟å ã§ã¯ããããã®åžå ŽååŒã¯æé€ããããã¹ãŠã®äº€ææ¥åã䌎ãè€éãªåžå Žæ§é ã®åœ¹å²ã¯ãçç£ãææ®ãã調æŽãããèµ·æ¥å®¶ã«ãã£ãŠå®è¡ãããŸãã J.E. ããã³ãœã³ J.ã¯ãã®ããã«èšããŸãïŒãç§ãã¡ã¯ç¡æèã®ååã®ãã®æµ·ã§æèåã®å³¶ãçºèŠããŸããã
ããã«ãã»ã³ãŒã¹ãææããããã«ã
ãäŒæ¥ãäœãããšãåçæ§ãããäž»ãªçç±ã¯ãäŸ¡æ Œã¡ã«ããºã ãã³ã¹ããªãã§ã¯æ©èœããªãããã§ãã äŸ¡æ Œã¡ã«ããºã ã䜿çšããŠçç£ããç·šæãããã³ã¹ãã®äžã§æãæçœãªã®ã¯ã察å¿ããäŸ¡æ Œãäœã§ãããã調ã¹ãããšã§ãã ãã®æ å ±ã¯ããã®æ å ±ã®è²©å£²ãéå§ããå°é家ã®åºçŸã«ããåæžã§ããŸãããå®å šã«æé€ããããšã¯ã§ããŸããã
ãŸãã亀æžã®ã³ã¹ããšãåååŒã§ã®å¥çŽã®ç· çµãèæ ®ããå¿ èŠããããŸãããããã¯åžå Žã§ã¯é¿ããããŸããã äžéšã®åžå Žãããšãã°ååååŒæã§ã¯ããããã®å¥çŽã³ã¹ããæå°åããããã®ææ³ãéçºãããŸããããå®å šã«æé€ãããããã§ã¯ãããŸããã
確ãã«ãäŒç€Ÿãååšããå Žåã§ãå¥çŽãåãé€ãããšã¯ã§ããŸããããããã§ã¯ã¯ããã«å°ãªãã§ãïŒçç£èŠçŽ ïŒãŸãã¯ãã®ææè ïŒã¯ãäŒæ¥å ã§ååããèŠçŽ ãšäžé£ã®å¥çŽãç· çµããã¹ãã§ã¯ãããŸãããååã¯äŸ¡æ Œã¡ã«ããºã ã®çŽæ¥ã®çµæã§ãããã
ã³ãŒã¹ã®å®ç
ãšããããRonald Coaseã¯ãååŒã³ã¹ãããªãå Žåãåžå ŽäŸ¡æ Œã¡ã«ããºã ãé©çšããããšã«ããããªãœãŒã¹ã®æãå¹ççãªäœ¿çšãæ£ç¢ºã«éæããããšããå®çãæå±ããŸããã ããã«ãããã¯çµæžé¢ä¿ã®æ³çèŠå¶ãå«ãå€éšèŠå ã«é¢ä¿ãªãèµ·ãããŸãã
äŒæ¥èšç«ã®éç«ã£ãç¹åŸŽã¯ããªãœãŒã¹ã®äœ¿çšã®äŸ¡æ Œã¡ã«ããºã ããŸãã«ãæåã管çãžã®ç§»è¡ã«çœ®ãæãã£ãããšã§ãã 瀟å ã§ã¯ããŸããªäŸå€ãé€ããçç£ãååŒããŸãã¯ãµãŒãã¹ã®æäŸã®åå éšæ®µéã§ãè²·ãæãšå£²ãæã®éã«é¢ä¿ã¯ãããŸããã 誰ããäœãããã€è¡ãã¹ãããªã©ã®åé¡ã¯ãèµ·æ¥å®¶ãŸãã¯ãã®æ¿èªããã代衚è -ãããŒãžã£ãŒã®è£éã§æ±ºå®ãããŸãã Coaseã®å®çã«ããã°ãããã¯çµæžçè³æºã®æãå¹ççãªäœ¿çšã®éæãä¿èšŒããªããããããã¯äŒæ¥ã®äž»ãªæ¬ ç¹ã§ãã
åæ°ã®ç®¡çã·ã¹ãã ã®åºç€ãšãªã£ãŠããæãéèŠãªããŠããŠã¯ãäŒæ¥å ã®åžå ŽäŸ¡æ Œèšå®ã¡ã«ããºã ãåæ§ç¯ããããšã§ãã æããã«ãããã¯ææ°ã®æ å ±æè¡ã®äœ¿çšã«ãã£ãŠã®ã¿å¯èœã«ãªããŸããã
åºæ¬åå
ããã§ãçµæžçè«ããé¢ããUæ°ã®ç®¡çã·ã¹ãã ã®åºç€ãšãªãããã€ãã®åºæ¬ååãå®åŒåããŸããã次ã«ãããããã¹ãŠã®ååãåžå£²äŒç€Ÿã®æ çµã¿ã®äžã§ã©ã®ããã«å®è¡ããããã瀺ããŸãã
éå©çžé¢
å©çã®çžé¢ã®ååã¯ãäŒç€ŸïŒãŸãã¯ãã®ææè ïŒã«ãšã£ãŠæçãªããšãæ£ç¢ºã«è¡ãããã«ãäŒç€Ÿã®ååŸæ¥å¡ãå©çãäžããå¿ èŠããããšããããšã§ãã
å©å®³ã®çžé¢é¢ä¿ã®ååãå®çŸã§ããå ŽåãåŸæ¥å¡ã®è¡åããæåã§ãå¶åŸ¡ããããåŸæ¥å¡ãç£ç£ãããããå¿ èŠã¯ãããŸããã å®éã«ã¯ãããã¯ãããããäžé管çè ããäžèŠã«ãªãããã®åœ¹å²ãå€ãããšããäºå®ã«ã€ãªããããšããããããŸãã
人çã®çå®ã¯ãã»ãšãã©ã®å ŽåãåŽåè ã¯èªåã®å©çã®ããã ãã«è¡åããäŒç€Ÿã®å©çã«ã€ããŠã¯æ¬åœã«èããŠããªããšããããšã§ãã çžé¢é¢ä¿ããªãå Žåãçé£ãæ idleãé倱ã«åžžã«ééããå¯èœæ§ããããŸãã çžé¢ã®ååã«åŸã£ãŠæ§ç¯ããããã®ã·ã¹ãã ã¯ãåŸæ¥å¡ãæçãªä»äºãããããã«åæ©ä»ããããåæã«äŒç€Ÿã«äŸ¡å€ããããããªãä»äºãäžæ¡ç®ã«ããŸãã
ãã®ååã¯å®å šã«æçœã§ããããã«æãããŸããããã®å®è£ ã¯äŒç€Ÿã®æ¥åãçµç¹ããäžã§æ倧ã®å°é£ã®1ã€ã§ãã
ããšãã°ãååŸæ¥å¡ã®åçãäŒç€Ÿã®å©çã«çµã³ã€ããŠããå ŽåãåŸæ¥å¡ã¯ããå¹ççã«åããšåºãä¿¡ããããŠããŸãã ãããã ãŽã©ã«ãã¬ã³ã°ã»ããŠãªãèšã£ãããã«ããããã¯ééã£ãŠããã ãã§ãªããééã£ãŠãããšããèšããªããã
ããããå瀟å¡ãäŒç€Ÿã®å©çã®äžå®ã®å²åãåãåãããšãåŸæ¥å¡ã«çºè¡šããããšã¯å°é£ã§ã¯ãããŸããã ããããããã¯ãäŒç€Ÿã®å©çãæ倧åããããã«ãããããç°ãªãæ¹æ³ã§äœããã¹ããã«ã€ããŠã®æããããäžããŸããã
ç¶æ³ãæ確ã«ããããã«ã ãã€ãŒã³ãã«ã°ããã€ãŠããŠãªã圌ã®æ°ããçè«ã«å°ããæ¹æ³ã®ç©èªãæãåºããŸãããã ããã«å¿ããŠã圌ã¯ããã£ãã£ã¢ãŒãã®ããã«æãããšãã§ããããšããããŒã¯ã®ä»ããæ£æ¹åœ¢ãæžãããæçŽãåãåããŸããã 以äžã¯ãå°ããªææžãã«èµ·å ãããã®ã§ããïŒã詳现ã®ã¿ãæ¬ èœããŠããŸããã
åäžååŒãããŒ
åäžãã©ã³ã¶ã¯ã·ã§ã³ã®ãããŒã¯ããªãŒã³è£œé æè¡ã«ãããåäžè£œåã®ãããŒã«äŒŒãŠããŸãã åæäœãšãã©ã³ã¶ã¯ã·ã§ã³ã®çµæãæ倧åããããšãã«ãæ倧ã®åèšçµæžå¹æãæ£ç¢ºã«éæãããŸãã
äž»ãªã¿ã¹ã¯ã¯äŒæ¥å ã®åžå Žã¡ã«ããºã ãäœæããããšã§ãããããåŸæ¥å¡éã®çžäºäœçšã®ããã»ã¹ããã³å€éšãšã®çžäºäœçšã®ããã»ã¹ã¯ãã¹ãŠãå éšããã³å€éšã®å€æ°ã®åã ã®ãã©ã³ã¶ã¯ã·ã§ã³ã®ã·ãŒã±ã³ã¹ãšããŠæ瀺ãããŸãã
åäžãã©ã³ã¶ã¯ã·ã§ã³ã®ãããŒã«ãããäŒç€ŸãšååŸæ¥å¡ã®å©çã®çžé¢ã®ååãå®å šã«å®è£ ã§ããŸãã åŸæ¥å¡ã¯ãåå ããåååŒããã®å©çã®ç¹å®ã®éšåã§å ±é ¬ãåãåããŸãïŒãŸãã¯ãåçãåŸãããªãå ŽåãååŒããã®äŒç€Ÿã®æ倱ã®äžéšãè² æ ããŸãïŒã ããã«ãããåŸæ¥å¡ã¯åãã©ã³ã¶ã¯ã·ã§ã³ã§äŒç€Ÿã®å©çãæ倧åããããã«ãªããŸãã
ãã¹ãŠã®ãã©ã³ã¶ã¯ã·ã§ã³ã¯ããã©ã³ã¶ã¯ã·ã§ã³ã®çµæïŒå©çãŸãã¯æ倱ïŒãããããéæãããäŒç€Ÿã®å éšããã»ã¹ã®ãã®æ®µéã«æ£ç¢ºã«èµ·å ããããã«æ§æããå¿ èŠããããŸãã ããã«ã¯ãåœå äŸ¡æ Œãæ£ãã圢æããããã«ããã®ç¹å®ã®ååŒã«é¢é£ããããã»ã¹ã®ä»¥åã®ãã¹ãŠã®æ®µéã§äŒç€Ÿãè² æ ãããã¹ãŠã®ã³ã¹ãã®è©³çŽ°ãªäŒèšãå¿ èŠã§ãã
ãã®çµæãååŸæ¥å¡ã¯ãèªåãçŽæ¥åå ããããã»ã¹ã®ãã®éšåã®ã¿ã®åçæ§ã«ã€ããŠïŒèªåã®åå ¥ã®åœ¢ã§ïŒè²¬ä»»ãè² ããŸãã äžæ¹ãããã»ã¹ã®ã»ã¯ã·ã§ã³ã§ä»å 䟡å€ãäœæãããŠããªãå ŽåãåŸæ¥å¡ã¯äŒç€Ÿã®ç·å©çã®äžéšãåãåããŸããã
ãªãœãŒã¹ã®åççãªäœ¿çš
ãªãœãŒã¹ã®äœ¿çšã³ã¹ãã¯äŒæ¥ã®åçæ§ã«åœ±é¿ãäžãããããå éšäŸ¡æ ŒããªãœãŒã¹ã®äœ¿çšãæ åœããåŸæ¥å¡ã®å ±é ¬ã®é¡ã決å®ããéã«èæ ®ããå¿ èŠããããŸãã
ãªãœãŒã¹ã®åççãªäœ¿çšã¯ã次ã®2ã€ã®æ¹æ³ã§å®çŸãããŸãã
- ãªãœãŒã¹ã®ç¶ç¶çãªãããŒã«é©ããããã«ãã¡ã«ããºã ãé©çšããŸãã ããšãã°ãçç£ããã»ã¹ã«ã€ããŠè©±ããŠããå Žåãåææããã³ææã®è³Œå ¥ãå補åã®çç£ãªã©ã§ãã 補é ããã»ã¹ã®åŸç¶ã®æ®µéããè³Œå ¥ãŸãã¯è£œé ããããã®ä¿¡å·ïŒãŸãã¯ã泚æãïŒãåä¿¡ããå Žåã«ã®ã¿å®è¡ãããŸãã åæã«ãå段éã§ã®ã€ã³ãã³ããªã¯ã確ç«ãããå éšæšæºã«åŸã£ãŠåœ¢æãããŸãã
- ä¹ãããªãœãŒã¹ã®äœ¿çšïŒãŸãã¯æäŸïŒã«å¯ŸããæéïŒãŸãã¯å ±é ¬ïŒãèšå®ããããšã«ããã ãã®æ¹æ³ã¯ãããšãã°ãååã®ååŸã倧éã«è¡ãããæéããããå ŽåããŸãã¯äŒç€Ÿãè¿œå è³éã調éããå¿ èŠæ§ãæããŠããå Žåã«æã䟿å©ã§ãã åè ã®å Žåãå庫å ã®æ®ãã®ååã®1æ¥ãããã®æªæãæéãèšå®ã§ããŸããåŸè ã®å Žåã顧客ããåæããåãåãããã®æéãè«æ±ã§ããŸãã ãªãœãŒã¹ã®æéãšå ±é ¬ã®ãµã€ãºã¯ãèŠå¶ãããå éšã¬ãŒãã§ã®ãªãœãŒã¹ã®å¿ èŠæ§ã«å¿ããŠèšå®ãããŸãã
èå³æ·±ãããšã«ããã¹ã¿ãŒã»ãŠãŒã®ã·ã¹ãã ã§ã¯ããªãœãŒã¹æéã¯éåžžã«ãšããŸããã¯ãªåœ¢ããšãããšããããŸãã ããšãã°ã圌ã®ã¯ã©ã€ã¢ã³ãäŒæ¥ã®1ã€ã§ã¯ãæœåšçãªã¯ã©ã€ã¢ã³ãããé»è©±ãåãããšããã«ãã³ãŒã«ã»ã³ã¿ãŒã®åŸæ¥å¡ã®ã¢ã«ãŠã³ãããåºå®éé¡ãèªåçã«å·®ãåŒãããŸãã ãã®ç¶æ³ã§ã¯ãæœåšçãªçºä¿¡è ã¯ãããã貎éãªãªãœãŒã¹ãšèŠãªãããã³ãŒã«ã»ã³ã¿ãŒã®åŸæ¥å¡ã¯ãé話ãåŠçããæœåšçãªååŒã§å©çã®åãåãåŸãæ©äŒã«å¯ŸããŠæ¯æããŸãã é»è©±ãããããã³ã«ãã³ãŒã«ã»ã³ã¿ãŒã®åŸæ¥å¡ãèªåã®è²»çšãæ£åœåããããšããããšã説æãã䟡å€ã¯ãããŸããïŒ
åœå åžå Žã®åœ¢æ
äŒç€Ÿã®åŸæ¥å¡ã«ãã£ãŠå®è¡ãããèšå€§ãªæ°ã®å éšååŒã¯ãé¢é£ãããã¹ãŠã®ååŒã³ã¹ãããå ããªããã°ãªããŸããã
ååååŒæãåžå Žåå è ïŒå£²ãæãšè²·ãæã®äž¡æ¹ïŒãååŒã³ã¹ãã®å€§åããç¯çŽããã販売ãããè³Œå ¥ããªã©ã®åçŽãªä¿¡å·äº€æãžã®çžäºäœçšãåæžããããã«ã瀟å ååŒã¯äŒç€Ÿã®åœå åžå Žã§å¯èœãªéãç°¡çŽ åãããå¿ èŠããããŸãã
ããã¯ããã¹ãŠã®æ¥åã®è©³çŽ°ãªèŠå¶ãå éšããã³å€éšã®è²¿æããã»ã¹ã®æ§ç¯ãšçµ±åããããŠãã¡ãããããã»ã¹ã®ãã¹ãŠã®åå è ã®å®å šãã€ã¿ã€ã ãªãŒãªæ å ±ãµããŒããéããŠéæãããŸãã
ãããã£ãŠãåœå åžå Žã®åœ¢æã¯ãäŒç€Ÿã®ãã¹ãŠã®å éšããã»ã¹ã®é©åãªåç·šæã«åžžã«é¢é£ä»ããããŠããŸãã åæã«ãå©çãšåäžãã©ã³ã¶ã¯ã·ã§ã³ã®ãããŒã®çžé¢ã®ååã«åŸã£ãŠãããã»ã¹ã®å段éã§ãã®ä»å 䟡å€ã決å®ãããããã圹ã«ç«ããªãïŒäŸ¡å€ãçã¿åºããªãïŒããã»ã¹ã¯ãã¹ãŠç Žæ£ãããé¢é£ããã³ã¹ãã決å®ããããã«å¿ èŠãªæ å ±äŒèšã·ã¹ãã ããã»ã¹ãããã»ã¹ã®çŸåšã®æ®µéã§ã®åœå äŸ¡æ Œãšå©çã
ãŸãããã¡ãããåãã©ã³ã¶ã¯ã·ã§ã³ã®çµæã®è²¬ä»»è ã远跡ã§ããããã«ããããã«ãããã»ã¹åå è èªèº«ãèå¥ããå¿ èŠããããŸãã ããã«ãããå¿ èŠã«å¿ããŠãåŸç¶ã®ãã©ã³ã¶ã¯ã·ã§ã³ã®æ åœè ã決å®ãããã©ã³ã¶ã¯ã·ã§ã³ã®å®è¡æéãšããã»ã¹å šäœã远跡ã§ããŸãã
ææ°ã®ããžã¿ã«ãã¯ãããžãŒã«ãããã¯ãŒã¯ãããŒãã¹ããŒã¿ã¹ããŠãŒã¶ãŒããŒã«ãã¢ã¯ã»ã¹æš©ãªã©ã®ããŒã«ã䜿çšããŠãããããã¹ãŠã®ã¿ã¹ã¯ãå®è£ ã§ããŸãã
ç§æ財ç£ã®åå
ã誰ããäœããæã£ãŠãããªãããããåãå»ãããšããå¥ã®äººãåžžã«ããã§ãããããšã·ã§ãŒã¯ã¹ãã¢ã¯èšããŸããã
貎éãªãªãœãŒã¹ã®äœ¿çšã¯ããã人ãé·æã«ããã£ãŠãã®ãªãœãŒã¹ã®åå²ãããŠããªã䜿çšãä¿èšŒãããŠããå Žåã«ããå¹æçã§ãã å€ãã®äººã ããã®ãªãœãŒã¹ãžã®æš©å©ãäžåºŠã«äž»åŒµããæºåãã§ããŠãããšãããªãœãŒã¹ã®ç«¶äºãèµ·ãããŸãã ãã®çµæãæã®4æããåºé ã«äžŠã°ãªããã°ãªããªãå Žåãã»ãŒã«å²åŒã§ãã¬ããè³Œå ¥ãã䟡å€ã¯å€§å¹ ã«äœäžããŸãã ç¹ã«è³Œå ¥ãä¿èšŒããªãå Žåã
ãã¡ããããªãœãŒã¹ã®ãã©ã€ããŒãæææš©ãç¶æããã®ã¯ããªãœãŒã¹äœ¿çšçã®ãªã¿ãŒã³ãæ¬åœã«é«ãå Žåã«ã®ã¿æå³ããããŸãã Wæ°ã¯ãã¯ã©ã€ã¢ã³ãäŒæ¥ã®1ã€ããåã£ã次ã®äŸã§ããã説æããŠããŸãã
段ããŒã«ã販売ããæå®ãããäŒç€Ÿã§ã¯ãã¯ã©ã€ã¢ã³ãã¯ãæåŸã®ååŒãç· çµãã販売è ã®ç§æ財ç£ã«2ãæéãäžãããããŸãã ãã®éãä»ã®ãã¹ãŠã®å£²ãæã¯ãã®ã¯ã©ã€ã¢ã³ããšååŒãè¡ãããšãçŠããããŠããŸãã
æ¯é±æææ¥ãã³ã³ãã¥ãŒã¿ãææè ãã2ãæéååŒãå®äºããŠããªããã¹ãŠã®é¡§å®¢ããåçšãããèªç±åžå Žã§ãããã®é¡§å®¢ã®ãªã¹ãããç Žæ£ãããã®ã¯èå³æ·±ãããšã§ãã äŒç€Ÿã®ãã¹ãŠã®å£²ãæïŒããã§åãã®ã¯å¥³æ§ã ãã ïŒã¯ãã®ãªãªãŒã¹ãåŸ ã£ãŠããããããã®ãããŒãã³ãã®é¡§å®¢ãç±å¿ã«åŠçãå§ããŠããŸãã ãã®çµæãæææ¥ã«ãäžæçã«å¿ãããã顧客ã¯ãåã®é±ã«æ¯ã¹ãŠäœåãã®æ³šæãæããããŸãã
é·æç®æšãéæããããã®åœå åžå Žã®ç¶æ³ã®ç®¡ç
å°æ¥ãããå€ãã®åå ¥ãåŸãããã«ãä»æ¥ã®åå ¥ãç ç²ã«ããææã®ããåŸæ¥å¡ã¯ã»ãšãã©èŠãããŸããããã ããåªããèµ·æ¥å®¶ã¯åžžã«é·æçãªå©çã奜ã¿ãŸãã
åçãèŠãŠãäŒç€Ÿãå°ç¹Aã«ããããã®ç®æšã¯æ²ç·äžã®æé«ç¹ã«å°éããããšã ãšæ³åããŠãã ããã
æé«ã®ãã€ã³ãã¯ãã€ã³ãCã§ãããèšç»ã®å°å¹³ç·ãé ãåªããèµ·æ¥å®¶ïŒå³ã®å€§ããªåïŒã¯ãäŒç€Ÿã®ããžã·ã§ã³ãåããŠããŠã³ãããšããäºå®ã«ãããããããå³ã«ç§»åããããšã¯æããã§ãã
äžæ¹ãèšç»æéãçãåŸæ¥å¡ã¯ããã€ã³ãBã®æ¹åã«å·Šã«ç§»åããŸãããã®ãããªç§»åã«ãããäŒç€Ÿã¯ããã«äžã«ç§»åãå§ããããã§ãã
äŸãšããŠãäŒç€Ÿãéçãšãã§ã«ããã³ã®2çš®é¡ã®è£œåã販売ããŠãããçŸåšãéçã15ïŒ ã®ããŒãžã³ã§è²©å£²ã§ãããšããŸãã
ãã§ã«ããã³ã¯åžå Žã«åºåã£ãŠããæ°è£œåã§ãããèµ·æ¥å®¶ã¯ãã§ã«ãããããã³åžå Žã«åå ¥ããããã«ã3ïŒ ã®ããŒã¯ã¢ããã§ãã°ãã販売ããã®ãçã«ããªã£ãŠãããšå€æãããããããŸãããæããã«ãããã¯åãã§ã«ããããååŒã®åçæ§ãåçã«äœäžãããŸãã
売ãæãåååŒããå©çã®äžéšãåãåã£ãå ŽåãããŒã«ãŒãæ®ããŠãå¯èœãªéãéçã®è²©å£²ã«åãæ¿ããå¯èœæ§ãé«ãã§ãã
ãã®ãããªç¶æ³ã§ã¯ãå©å®³ã®çžé¢ã®ååã«éåããªãããã«ãèµ·æ¥å®¶ã¯ããã§ã«ããã³ã®è²©å£²ã®ããã®åååŒããã®å£²ãæã®ããã«è¿œå ã®ããŒãã¹ïŒãŸãã¯ããŒãã¹ïŒã確ç«ããå¿ èŠããããŸãããã®ææ³ã¯å°åœ¢ã®å€åã«äŒŒãŠãããããå·ã¯ä»ã®æ¹åã«æµããŸãããã®çãã®ãªãå©ç¹ã¯ãèæ ®ãããå Žåãæ¯æãããããŒãã¹ã®é¡ããæ°è£œåãåžå Žã«å°å ¥ããããã®èµ·æ¥å®¶ã®è¿œå è²»çšã確å®ã«æ±ºå®ããããšã§ããæè³ãŸãã¯ããŒã±ãã£ã³ã°ãã£ã³ããŒã³ã®è²»çšãæ£ç¢ºã«ç¥ãããšã®éèŠæ§ã«ã€ããŠã¯èª¬æããŸããã
å ¬æ£äŸ¡å€æž¬å®
å ¬æ£äŸ¡å€ïŒENGLãå ¬æ£äŸ¡å€ïŒ -è³ç£ã売åŽããããã«ãåä¿¡ãŸãã¯æž¬å®æ¥ä»ïŒãåºå£ãã®äŸ¡æ ŒïŒã§ãåžå Žåå è éã®ç§©åºããååŒã«ãããè² åµã移転ããããã«æ¯æãããäŸ¡æ Œã
å ¬æ£äŸ¡å€ã®çµæžçæŠå¿µã¯ãåœé財åå ±ååºæºç¬¬13å·ïŒIFRS 13ïŒã®åºç€ã§ãããã®æšæºãé©çšããéã®äž»ãªå°é£ã¯ãã¿ã€ã ãªãŒã«ã³ã¹ããåè©äŸ¡ããããšã§ãã
äŒç€Ÿãçç£ãŸãã¯å販ã®ããã«æµ·å€ã§èª¿éããè³æã䜿çšããŠããç¶æ³ãæ³å®ããŸããåœéå±æ©ã®æèã§ã¯ãå€è²šã«å¯Ÿããèªåœé貚ã®çºæ¿ã¬ãŒãã®æ¥æ¿ãªå€åãªã©ã®çŸè±¡ããã°ãã°çºçããŸããäŒç€Ÿã倧éã®èŒžå ¥ææãè³Œå ¥ããå¯èœæ§ããããŸããããã®äžéšã¯ãŸã 販売ãŸãã¯äœ¿çšãããŠããŸãããæéãçµã€ã«ã€ããŠãåœã®é貚ã®çºæ¿ã¬ãŒãã¯2åå€åããå¯èœæ§ããããŸã-æ確ã«ããããã«ãåœã®é貚ã®çºæ¿ã¬ãŒããæ¥æ¿ã«äžæãããšä»®å®ããŸãã
åæ°ã¯ãLIFOãFIFOãªã©ã®çŸåšã®ååŒã®åçæ§ãèšç®ããæ¹æ³ãèªèããŠããŸããããããã®æ¹æ³ã¯ããããçŸå®ãæªãããšèããŠããããã§ãã圌ã®ã·ã¹ãã ã§ã¯ããã®ãããªçºæ¿ã¬ãŒãã®å€æŽã«ãããèŒžå ¥ææã®ãã¹ãŠã®æ®çç©ã¯ããµãã©ã€ã€ãŒã«æ¯æãããéé¡ã«é¢ä¿ãªãã1ãŠãããããã1ã«ãŒãã«ã®ã³ã¹ãã§åè©äŸ¡ãããå¿ èŠããããäŒç€Ÿã¯åšåº«æ®é«ã®åè©äŸ¡ã«ããæ倱ïŒã«ãŒãã«ïŒãèªèããå¿ èŠããããŸãã
ããã«ãåœå äŸ¡æ ŒãšãããªãååŒããã®å©çã¯ãææ1ã«ãŒãã«/ãŠãããã®ã³ã¹ãã«åºã¥ããŠãã§ã«èæ ®ãããŸããããšãã°ã売ãæããã®ææã1ãŠãããããã3ã«ãŒãã«ã®äŸ¡æ Œã§è²©å£²ã§ããå Žåã3ã«ãŒãã«ãš1ã«ãŒãã«ã®å·®ãå©ççã®èšç®ã®åºç€ãšãªããŸãã
ã±ãŒã¹ã¹ã¿ãã£ïŒåžå£²æ¥è
çµè«ãšããŠãæã ã¯ã·ã¹ãã æ°W.ã®å¶åŸ¡äžã§åäœãããåç売ãæã補åãããŒãžã£ãŒãšäŒç€Ÿåžå£²æ¥ã®ãã€ã€ãŒãèšç®ããããã®åºç€ãšãªããã®ã®å žåäŸæ瀺
ã§äºå®ããæ°ã®ã·ã¹ãã ã¯ã§ãå°é家ãskladovschikovå«ããäŒç€Ÿã®åºæ¬çãªããã»ã¹ã®ãã¹ãŠã®åå è ããã«ããŒããŠããŸãå€åœè²¿ææ¥åã貚ç©ééæ¥è ãééæ¥è ãããŒã¿å ¥åãªãã¬ãŒã¿ãŒãªã©ããã ãããã®åºçç©ã®æ çµã¿ã®äžã§ãç§ãã¡ã®ç®æšã¯ ã·ã¹ãã ã®åè¿°ã®åçã®å®éã®é©çšã®KOã€ã©ã¹ãã
売ãæ
åçã®å£²ãæã¯æ¬¡ã®ããã«åœ¢æãããŸãã
- . , ( ), ( ). ( ) (. ).
- , . , , .
- .
- ( , ). , (. ).
ãããã®åºæ¬çãªãã©ã¡ãŒã¿ã«å ããŠãã·ã¹ãã ã¯ããããæè¡äœæ¥ïŒäºååŠçãªã©ïŒã«å¯ŸããŠåºå®æéãè«æ±ããŸãã Mr. Wuã·ã¹ãã ã§ã¯ããã®æ©èœãå®è¡ããè³æ ŒïŒããã³ã¢ã¯ã»ã¹æš©ïŒãæã£ãŠãã人ãªã誰ã§ãæè¡çãªäœæ¥ãå®è¡ã§ããŸããé©åã«å®è¡ãããæè¡äœæ¥ããšã«å ±é ¬ãçºçããŸãããã·ã¹ãã ã¯ã矩åçãªæè¡äœæ¥ãå®äºããŠããªãå Žåãç£èŠãããããã®éåã®è²¬ä»»è ãä»»åœããŠçœ°éãç§ãã矩åçãªæè¡äœæ¥ãå®è¡ããããŸã§ããã»ã¹ã®ãããªãå®è¡ãçŠæ¢ããŸãã
ãŸããæéãçºçãããªãã·ã§ã³ã®ã¿ã€ãã®ä»äºããããŸããããšãã°ãUæ°ã®ã¯ã©ã€ã¢ã³ãäŒæ¥ã®1ã€ã¯ãã·ã¹ãã å ã®è©³çŽ°ãªãã€ã€ãŒãããã¡ã€ã«ã«èšå ¥ããå¿ èŠã¯ãããŸããããã·ã¹ãã ã¯ã詳现ãªé¡§å®¢èšé²ãäœæããåã»ã©ãŒã«è¿œå æéãè«æ±ããŸãã
ãããã¯ããããŒãžã£ãŒãšè³Œå ¥è
ãããã¯ããããŒãžã£ãŒã¯ãåžå£²äŒç€Ÿã®éèŠãªåœ¹å²ã§ãã圌ã®ç¹æš©ã¯ã売ãç©ãè²·ãæãæ¡ä»¶ãéã®å®çŸ©ã§ãã
è³Œå ¥ã®æ±ºå®ã¯é éæ¡ä»¶ïŒäŸ¡æ Œãããããµã€ãºãããžã¹ãã£ã¯ã¹ãæ¯ææ¡ä»¶ãé éæéãªã©ïŒã«å€§ããäŸåããããã補åãããŒãžã£ãŒã¯å€ãã®å Žåãäž»ãªæ©èœãè³Œå ¥è ã®åœ¹å²ãšçµã¿åãããŸããåæã«ã補åãããŒãžã£ãŒã¯ããµãã©ã€ã€åžå Žã ãã§ãªãã¯ã©ã€ã¢ã³ãåžå Žãå®å šã«ç解ããå¿ èŠããããŸãã補åã©ã€ã³å ã§äŒç€Ÿã販売ãã補åã®åæããšå éšäŸ¡æ Œã決å®ããã®ã¯åœŒã ããã§ãã
åžå£²äŒç€Ÿã®è£œå管çè /è³Œå ¥è ã®åç圢æã®åºç€ã¯æ¬¡ã®ãšããã§ãã
- . , , , . ( ) , ( , , .).
- .
- , .
- åšåº«ã®è£œåãã©ã³ã¹ã®ã³ã¹ãã®å²åãå·®ãåŒãããããã«ãããè³Œå ¥è ã¯éå°åšåº«ãåé¿ããããã«èª¿ééãããé©åã«èšç»ããããšãã§ããŸããå®éã補åãããŒãžã£ãŒã¯ã倧éã®ååã®å²åŒã«ããã¡ãªãããšåšåº«ã®æ®ãã®ååã®ã³ã¹ããåžžã«æ¯èŒããå¿ èŠããããŸããããã«ãããå¿ èŠãªãã©ã³ã¹ãå®çŸã§ããŸãã
- åºæºä»¥äžã®ååã®äŸ¡å€ã®å²åãå·®ãåŒãããããã«ãããæšæºä»¥äžã®è£œåã®äŸçµŠã«äŒŽããªã¹ã¯ãä¿èšŒããã¡ã«ããºã ããããã©ããã«é¢ä¿ãªããå質ã«é¢ããŠããä¿¡é Œæ§ã®é«ããµãã©ã€ã€ãŒãèŠã€ããããšãã§ããŸãã
売ãæãšåæ§ã«ã調éã«ãããŠãåºå®æéã§æ¯æãããæè¡çãªçš®é¡ã®äœæ¥ããããŸãããããã«ã€ããŠã¯è©³ãã説æããŸããã