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「実学入門 経営がみえる会計―目指せ!キャッシュフロー経営」 読みました

「実学入門 経営がみえる会計―目指せ!キャッシュフロー経営」を読みました。生まれて一番はじめに読んだ会計本なので、私にとってはインプリンティング対象。

財務諸表を「作る」スキルと「読み取る」スキルを明示的に分けて、徹底して「読み取る」スキルの重要性とその基礎をたたき込んでくれている。だからこの本では「簿記」が登場しない。

この本も3版になって、紹介する事例もリニュアルしている。だけどベースとなるところは変わっていなくて、ちょっとほっとする。

さらにこの本の凄いところは、初めて読んだときの感動と、二回目以降の感動にめちゃくちゃ差があるということ。初心者にとっては砂漠の水になる。つまり、ちょっとでも会計の知識がある人には、この本って書きづらいはず。他にも会計本はあるのだけれど、どうしても簿記ベースで「習うより慣れろ」というトーンなのに対して、「経営が見える会計」は、初心者に対しても「説明する」「理解してもらう」ということをあきらめていない。

「目指せキャッシュフロー会計」というサブタイトルもついていますが、この本の初版が出た頃はまさにキャッシュフロー元年のころ。バズワードにも見えるキャッシュフローの「存在意義」をまじめに説明している。今はどうかというと、会計上はキャッシュフローは根付いているけど、一般の人(立派な社会人も含まれますが)でさえも、利益とキャッシュの区別がついていない。

利益とキャッシュの区別に関して、キャッシュフローという言葉がない頃に、自力でキャッシュフロー経営を発明しながら経営して来たという話が載っているのが「稲盛和夫の実学」。

『配当をするお金が無くて、わざわざ銀行から借りてくるというのでは、儲かったと言えるのであろうか?』と尋ねた。経理部長は『はい、それでも儲かったというのですと答えた

社長の立場で利益とキャッシュフローの違いに戸惑いながら真正面からぶつかっていっているのが生々しくていい本です。

経営が見える会計では、利益とキャッシュフローのほかに、所得という概念も持ち出しています。利益は商法(会社法)が定義する会社の儲けですが、税法では利益ではなく所得が儲けたという定義です。

  1. キャッシュフロー(収入/支出)
  2. 利益(収益/費用)
  3. 所得(益金/損金)

「○○は損金扱いになる?」というような話題があれば、それは税金をどれくらい支払う必要があるかを話題にしているということです。

また、一版から続いている「100円バーガーの原価率が値下げ前よりも下がっているのはなぜか?」というのは利益構造を理解する上で不朽の名作事例でしょう。

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