May 2025
Beginner to intermediate
396 pages
4h 24m
Japanese
Content preview from エンジニアリング統括責任者の手引き ―組織を成功に導く技術リーダーシップ
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付録C損益計算書の読み方
数年前、上司に少し退屈を感じていると説明していたところ、損益計算書（P&L）の読み方†1を学ぶように言われた。当時は「時間を無駄にするな」と言われているように聞こえたが、統括責任者の立場で仕事をするようになって少し見方が変わった。損益計算書の読み方を学ぶことは実際に驚くほど役立つ。損益計算書は企業経営の地図であり、最も緊急に掘り下げるべき分野を指し示す効果的なツールだ。
[†1] 「Balance Sheet vs. Profit and Loss Statement: What's the Difference?（貸借対照表と損益計算書：何が違うのか?）」（https://www.investopedia.com/ask/answers/121514/what-difference-between-pl-statement-and-balance-sheet.asp）
損益計算書の読み方は非常に奥深いものだが、ここでは0から1までを説明していく。この付録では次のことについて説明する。
- 損益計算書の構成要素
- 損益計算書をレビューする手順
- それらのステップを適用する例
- 公開企業の損益計算書を探して練習する方法
この付録を読み終えても、最高財務責任者（CFO）の役職に応募することはないかもしれないが、財務が議論される統括責任者ミーティングへの参加はずっと気楽になるはずだ。
C.1 損益計算書の中身
損益計算書をレビューするには、読むべき損益計算書が必要だ。そこで、ここではHashiCorpのS-1届出書†2の18ページにある「要約連結財務データ」セクションを選ぶことにする。図C-1がそれだ。これを参照しながら進めることにしよう。
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.